37-3-4
Section 37-3-4 Exemptions. (a) This chapter shall not be construed to apply to: (1)a.
School buses or other motor vehicles which are owned by county boards of education or under
contract with county boards of education, regardless of whether or not the school buses and
other motor vehicles are being used exclusively for the transportation of school children
and school teachers to and from school and provided the school buses and other motor vehicles
do not take on passengers for fare on a certificated route. b. Motor vehicles for hire while
operating wholly within the limits of a city or incorporated town or within the police jurisdiction
thereof, or between two or more incorporated towns or cities whose city limits join or are
contiguous or whose police jurisdictions join or are contiguous. c. Motor vehicles while used
in the transportation of property when the owner of the vehicle is legally and regularly engaged
in the business of selling such property and is the owner and has the...
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28-3A-23
Section 28-3A-23 Regulation of grant of licenses. (a) No license prescribed in this
code shall be issued or renewed until the provisions of this code have been complied with
and the filing and license fees other than those levied by a municipality are paid to the
board. (b) Licenses shall be granted and issued by the board only to reputable individuals,
to associations whose members are reputable individuals, or to reputable corporations organized
under the laws of the State of Alabama or duly qualified thereunder to do business in Alabama,
or, in the case of manufacturers, duly registered under the laws of Alabama, and then only
when it appears that all officers and directors of the corporation are reputable individuals.
(c) Every license issued under this code shall be constantly and conspicuously displayed on
the licensed premises. (d) Each retail liquor license application must be approved by the
governing authority of the municipality if the retailer is located in a municipality,...
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45-10-245.02
Section 45-10-245.02 Tobacco stamps. The tax hereby levied shall be paid by affixing
stamps as is required for the payment of the tax imposed by Section 40-25-1 through
Section 40-25-28. The State Department of Revenue shall have the same duties relative
to the preparation and sale of stamps to evidence the payment of such tax that it has relative
to the preparation and sale of stamps under those sections and may exercise the same powers
and perform the same duties in the same manner relative to the collection of the tax hereby
levied that it does relative to the collection of that tax. In accordance with Section
40-25-2(q), in the event the aforementioned tobacco stamps are not available, for affixing
to tobacco products packages and containers, or by the authority of a duly promulgated regulation
eliminating the requirement of affixing stamps, the Commissioner of Revenue may require a
monthly report in lieu of stamps to report the amount of tax due. The monthly report shall
be in a...
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45-28-244
Section 45-28-244 Taxes authorized. (a) The Etowah County Commission is hereby authorized
and empowered to levy either a county gasoline tax that would remain in effect indefinitely
in all areas of the county in an amount not to exceed two cents ($0.02) per gallon on gasoline
and motor fuel and substitutes therefor or to levy a one cent ($0.01) county sales and use
tax in all areas of the county that would only be in effect from its date of imposition until
December 31, 1995, at which time such sales and use tax would expire and no longer be in effect.
(b) Should the county commission choose to impose a gasoline tax under subsection (a), such
tax shall be levied on persons, corporations, copartnerships, companies, agencies, and associations
engaged in the business of selling, distributing, storing, or withdrawing from storage, for
any purpose whatever, gasoline, motor fuels, and substitutes therefor anywhere in Etowah County.
Such gasoline and motor fuel taxes levied under this section...
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45-16-242.24
Section 45-16-242.24 Tobacco stamps. The tax hereby authorized shall be paid by affixing
stamps as is required for the payment of the tax imposed by Section 40-25-1 through
Section 40-25-28. The State Department of Revenue shall have the same duties relative
to the preparation and sale of stamps to evidence the payment of such tax that it has relative
to the preparation and sale of stamps under those sections and may exercise the same powers
and perform the same duties in the same manner relative to the collection of the tax hereby
levied that it does relative to the collection of that tax. (Act 87-337, p. 491, §5.)...

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45-23-242.02
Section 45-23-242.02 Tobacco stamps. The tax hereby authorized shall be paid by affixing
stamps as is required for the payment of the tax imposed by Section 40-25-1 through
Section 40-25-28. The State Department of Revenue shall have the same duties relative
to the preparation and sale of stamps to evidence the payment of such tax that it has relative
to the preparation and sale of stamps under those sections and may exercise the same powers
and perform the same duties in the same manner relative to the collection of the tax hereby
levied that it does relative to the collection of that tax. (Act 86-695, 1st Sp. Sess., p.
100, §3.)...
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45-31-242.03
Section 45-31-242.03 Tobacco stamps. The tax hereby authorized shall be paid by affixing
stamps as is required for the payment of the tax imposed by Section 40-25-1 through
Section 40-25-28. The State Department of Revenue shall have the same duties relative
to the preparation and sale of stamps to evidence the payment of such tax that it has relative
to the preparation and sale of stamps under those sections and may exercise the same powers
and perform the same duties in the same manner relative to the collection of the tax hereby
levied that it does relative to the collection of that tax. (Act 87-415, p. 611, §4.)...

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45-42-242.03
Section 45-42-242.03 Tobacco stamps. The tax hereby authorized shall be paid by affixing
stamps as is required for the payment of the tax imposed by Section 40-25-1 to Section
40-25-28, inclusive. The State Department of Revenue shall have the same duties relative to
the preparation and sale of stamps to evidence the payment of such tax that it has relative
to the preparation and sale of stamps under those sections and may exercise the same powers
and perform the same duties in the same manner relative to the collection of the tax hereby
levied that it does relative to the collection of that tax. (Act 89-278, p. 438, § 4.)...

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45-43-247.02
Section 45-43-247.02 Tobacco stamps. The tax hereby authorized shall be paid by affixing
stamps as is required for the payment of the tax imposed by Section 40-25-1 to Section
40-25-28, inclusive. The State Department of Revenue shall have the same duties relative to
the preparation and sale of stamps to evidence the payment of such tax that it has relative
to the preparation and sale of stamps under those sections and may exercise the same powers
and perform the same duties in the same manner relative to the collection of the tax hereby
levied that it does relative to the collection of that tax. (Act 87-523, p. 791, § 3.)...

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45-48-247.03
Section 45-48-247.03 Tobacco stamps. The tax hereby authorized shall be paid by affixing
stamps as is required for the payment of the tax imposed by Section 40-25-1 to Section
40-25-28, inclusive. The State Department of Revenue shall have the same duties relative to
the preparation and sale of stamps to evidence the payment of such tax that it has relative
to the preparation and sale of stamps under those sections and may exercise the same powers
and perform the same duties in the same manner relative to the collection of the tax hereby
levied that it does relative to the collection of that tax. (Act 87-522, p. 787, § 4.)...

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