45-32-247
thereof. Any person, firm, corporation, club, or association violating this subsection shall
be guilty of a misdemeanor, and upon conviction shall be fined not more than one hundred dollars
($100) or imprisoned in the county jail for not more than 60 days, or by both such
fine and imprisonment. Each act in violation of this subsection shall constitute a separate
offense. (c) 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. (d) The State Department of Revenue is hereby...
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45-35-245
continuing in Houston County in the business for which the tax is hereby levied to fail or
refuse to add to the sales price and collect from the purchaser the amount due on account
of the tax herein provided or to refund or offer to refund all or any part of the amount collected
or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof.
(d) 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. (e) The State Department of Revenue is hereby...
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40-20-4
Section 40-20-4 Enforcement of article; collection of taxes; statements to be
filed and records kept; inspection of records; hearings and compelling attendance of witnesses;
rules and regulations. (a) The department is hereby authorized and directed to administer
and enforce the provisions of this article and to collect all of the taxes levied under
the provisions hereof. Every person producing or in charge of production of oil and gas shall
file a return with the department by the 15th day of the second calendar month following
the month of production, on forms the department prescribes which must contain a printed declaration
that the information being reported is made under the penalty of perjury, and which must be
subscribed by the person who completes such forms, showing the location of each producing
property operated or controlled by such producer during the reporting period; the number and
kind of wells thereon; the kind of oil or gas produced; the gross quantity thereof...
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45-19-245
the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association
violating this subsection shall be fined not more than one hundred dollars ($100) or
imprisoned in the county jail for not more than 60 days, or by both such fine and imprisonment.
Each act in violation of this subsection shall constitute a separate offense. (d) 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. (e) The State Department of Revenue is hereby authorized to...
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11-54B-9
Section 11-54B-9 Collection of special assessment; procedures; claim of lien;
interest, penalties, and fees. (a) A self-help business improvement district ordinance shall
provide that the special assessment levied on the owners of the real property located within
the geographical area of the district shall be collected by the district management corporation.
The collection procedures utilized by the district management corporation shall include the
mailing of a notice of the special assessment to the person shown as owner of the property
on the records of the tax assessor in the following manner: (1) After October 1
of each year, the district management corporation may levy the special assessment for services
to be provided during the following calendar year. (2) The assessment shall be due on December
1 and delinquent on January 1 following the October levy. (3) Upon delinquency,
interest and penalties may be assessed in the amounts provided in subsection (d). (b) Notwithstanding...

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45-6-241.40
Section 45-6-241.40 Imposition of tobacco tax; stamps; disposition of funds;
rules and regulations. (a)(1) The Bullock County Commission is hereby authorized to
impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise
consumes tobacco or certain tobacco products in Bullock County a county privilege, license,
or excise tax in the following amounts: a. Five cents ($.05) for each package of cigarettes,
made of tobacco or any substitute therefor. b. Five cents ($.05) for each package of cigars
or cigarellos, such as Winchester, which are similar to, and which are packaged like, cigarettes.
c. Three cents ($.03) for each cigar, cheroot, or stogie of any description made of tobacco
or any substitute therefor which are not similar to, nor packaged like, cigarettes as provided
for in paragraph b. d. Three cents ($.03) for each sack, can, package, or other container
of smoking tobacco, including granulated, plug, cut, crimp cut, ready rubbed, and other...

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45-8-243
proceeds from the tax hereby authorized, less the actual cost of collection not to exceed five
per centum shall be paid by the State Department of Revenue into the county general fund of
Calhoun County to be expended at the discretion of the Calhoun County Commission for the erection,
construction, or maintenance of the necessary public buildings in Calhoun County. (e) 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. (f) The State Department of Revenue is hereby authorized to...
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40-9C-3
Section 40-9C-3 Definitions. For purposes of this chapter, the following words
and phrases shall have the following meanings: (1) ABATE, ABATEMENT. A reduction or
elimination of a taxpayer's liability for tax. An abatement of local and noneducation transaction
taxes imposed under Chapter 23 of this title shall relieve the seller
from the obligation to collect and pay over the local portion of the noneducation transaction
tax as if the sale were to a person exempt, to the extent of the abatement, from the local
portion of the noneducation transaction tax. (2) BROWNFIELD DEVELOPMENT PROPERTY. Real property
which qualifies under Section 22-30E-6 for participation in the voluntary cleanup program
established pursuant to Chapter 30E of Title 22, and any personal property acquired
in connection with the cleanup and redevelopment of such real property. (3) CONSTRUCTION RELATED
NONEDUCATION TRANSACTION TAXES. The local portion of the transaction taxes imposed pursuant
to Chapter 23 of this...
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45-44-245
Section 45-44-245 Definitions; levy of tax; permit; fees. (a) When used in this section, the
following terms shall have the following meanings: (1) PERSON. Any individual, firm,
partnership, corporation, association, or combination who, for a fee, severs clay, sand, or
gravel within Macon County. (2) PRODUCER. Any person engaging in the business of severing
clay, sand, or gravel for a fee from the soil within Macon County. (3) SEVERING. Cutting,
mining, stripping, or otherwise taking or removing clay, sand, or gravel from the soil within
Macon County for a fee. (b) In Macon County, the Macon County Commission may levy an additional
severance fee of seven cents ($.07) per ton on gravel or nine cents ($.09) per cubic yard,
or two cents ($.02) per ton on sand and clay or three cents ($.03) per cubic yard, whichever
is applicable, on the severance of clay, sand, or gravel. These fees are levied and collected
based upon tons or yards sold. Each producer shall collect the fee from the...
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40-23-61
Section 40-23-61 Property taxed; persons liable. (a) An excise tax is
hereby imposed on the storage, use or other consumption in this state of tangible personal
property, not including, however, materials and supplies bought for use in fulfilling a contract
for the painting, repairing or reconditioning of vessels, barges, ships, other watercraft
and commercial fishing vessels of over five tons load displacement as registered with the
U.S. Coast Guard and licensed by the State of Alabama Department of Conservation and Natural
Resources, purchased at retail on or after October 1, 1965, for storage, use
or other consumption in this state at the rate of four percent of the sales price of such
property or the amount of tax collected by the seller, whichever is greater; provided, however,
when the seller follows the Department of Revenue's suggested use tax brackets and his records
prove that his following said brackets resulted in a net undercollection of tax for the month,
he may report...
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