40-25-18
Section 40-25-18 Evasion of stamp tax. (a) Persons failing to properly affix the required stamps to any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff shall be required to pay, as part of the tax imposed hereunder, a penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each article or commodity not having proper stamps affixed thereto as herein required shall be deemed a separate offense. Any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff in the place of business of any person required by this article to stamp the same shall be prima facie evidence that they are intended for sale. The Department of Revenue, upon good cause shown, may waive or remit any penalty or any part thereof provided for in this section. Any person, firm, corporation, club, or association of persons who has been found guilty of violating this article and who, after being punished by fine, penalty,...
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40-25-5
Section 40-25-5 Discounts allowed for handling stamps; consignment of stamps. The Department of Revenue is hereby authorized and directed to have prepared and distributed stamps suitable for denoting the tax on all articles enumerated herein. Any person, firm, corporation, or association of persons, other than the Department of Revenue, who sells tobacco tax stamps not affixed to tobacco sold and delivered by them, whether the stamps be genuine or counterfeit, shall be guilty of a felony and punishable as set out in Section 40-25-6. When wholesalers or jobbers have qualified as such with the Department of Revenue, as provided in Section 40-25-16, and desire to purchase stamps as prescribed herein for use on taxable tobaccos sold and delivered by them, the Department of Revenue shall allow on such sales of tobacco tax stamps a discount of 4.75 percent on the entire amount of the sale. Where wholesalers or jobbers are entitled to purchase stamps at a discount as herein provided, instead...
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45-14-242.04
Section 45-14-242.04 Review of records; rules and regulations; recovery of collection costs. It shall be the duty of the county commission to enforce the collection of any tax levied under the authority of this part, and it shall have the right, through its officers or its agents to examine the books, reports, and accounts of every distributor, storer, or retail dealer on which the tax has been imposed and to make rules and regulations for the collection of the tax. Provided, however, upon resolution of the county commission, the State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by such county under the provisions of this part. All persons, firms, businesses, and corporations subject to and owing such taxes shall be and hereby are directed to pay the same over to the department and such payment shall be a full and complete discharge of all liability therefor to the county. The department is authorized to promulgate reasonable...
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45-29-243.05
Section 45-29-243.05 Disposition of funds. (a) The proceeds from the tax hereby levied, less the actual costs of collection not to exceed 10 per centum, shall be paid by the State Department of Revenue to the Fayette County Commission to be deposited in two separate accounts to the credit of either the Fayette County Water Coordinating and Fire Prevention Authority or the Fayette County Volunteer Fire and Rescue Association as follows: (1) Sixty percent to the Fayette County Water Coordinating and Fire Prevention Authority. (2) Forty percent to the Fayette County Fire and Rescue Squad Association with five percent of this directed to public licensed ambulance services if such services are authorized and created by such association. (b) The Fayette County Fire and Rescue Association shall have authority to promulgate rules and regulations having the force and effect of law for the distribution of the funds under subdivision (2). (c) Distribution shall be made by the Fayette County...
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45-30-245.35
Section 45-30-245.35 Disposition of funds. (a) The proceeds from the tax hereby levied, less the actual costs of collection not to exceed 10 per centum, shall be paid by the State Department of Revenue to the Franklin County Commission to be deposited in two separate accounts to the credit of either the Franklin County Water Coordinating and Fire Prevention Authority or the Franklin County Volunteer Fire and Rescue Association as follows: (1) Sixty percent to the Franklin County Water Coordinating and Fire Prevention Authority. (2) Forty percent to the Franklin County Volunteer Fire and Rescue Association, to be divided as follows: a. Twenty-five percent to the Franklin County Firefighters Association. b. Ten percent to rescue squad associations. c. Five percent to public licensed ambulance services if such services are authorized and created by such association. (b) The Franklin County Fire and Rescue Association shall have authority to promulgate rules and regulations having the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-245.35.htm - 2K - Match Info - Similar pages
45-33-242.01
Section 45-33-242.01 Tax to be added to sales price of cigarettes; enforcement. (a) Upon September 20, 1991, the county commission is authorized to levy on every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Hale County any cigarettes shall add the amount of the license or privilege tax levied and assessed herein to the price of the cigarettes, it being the purpose and intent of this provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, who sells or stores or receives for the purpose of distributing the cigarettes, acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of the cigarettes. (b) It shall be the duty of the County...
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45-33-242.03
Section 45-33-242.03 Rules and regulations. The State Department of Revenue, if directed and authorized by resolution of the Hale County Commission to collect and administer the county privilege, license, or excise tax herein levied, for as long as directed by the county commission, is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this subpart. All such rules and regulations duly promulgated shall have the force and effect of law. (Act 91-783, p. 170, ยง4.)...
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45-36-246
Section 45-36-246 Levy and collection of tax. (a) There is levied from each producer of coal in Jackson County a privilege or license tax to be known as a severance tax. The rate of the tax shall be twenty cents ($.20) per ton of coal severed. (b) The tax herein levied shall be in addition to any state tax heretofore or hereafter imposed on the severance of coal, but shall be the only severance tax levied by the county on coal. One hundred percent of the net proceeds from such tax shall be deposited in a special fund known as the Coal Severance Tax Road Fund. Expenditures from this Coal Severance Tax Road Fund shall be made for the purpose of repairs, maintenance, and construction of roads and bridges in Jackson County with preference to be given, when possible, to roads and bridges which have been damaged by coal hauling and mining activities but with the Jackson County Commission to have sole discretion in determining and designating upon which roads and bridges such sums shall be...
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45-41-244.90
Section 45-41-244.90 Authorization of assessment and collection of tax. (a) This section shall apply only to Lee County in those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. (b) In order to provide funds for the benefit of Lee County, the Lee County Commission is hereby authorized to levy and to provide for the assessment and collection of sales and use taxes outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City generally paralleling the state sales and use taxes in the county at a rate not to exceed one percent. Notwithstanding anything to the contrary herein, the Lee County Commission shall not levy any tax hereunder measured by gross receipts, except a sales or use tax which generally parallels, except for the rate of tax, that imposed by the state under applicable law. (c) The rate of tax levied under authority of this section on items having a rate of tax under state sales and use tax laws different from the general...
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45-47-245.05
Section 45-47-245.05 Disposition of funds. (a) The proceeds from the tax hereby levied, less the actual costs of collection not to exceed 10 per centum, shall be paid by the State Department of Revenue to the Marion County Commission to be deposited in two separate accounts to the credit of either the Marion County Water Coordinating and Fire Prevention Authority or the Marion County Volunteer Fire and Rescue Association as follows: (1) Sixty percent to the Marion County Water Coordinating and Fire Prevention Authority. (2) Forty percent to the Marion County Volunteer Fire and Rescue Association, to be divided as follows: a. Twenty-five percent to the Marion County Firefighters Association. b. Ten percent to rescue squad associations. c. Five percent to public licensed ambulance services if such services are authorized and created by such association. (b) The Marion County Fire and Rescue Association shall have authority to promulgate rules and regulations having the force and effect...
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