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40-21-80
Section 40-21-80 Definitions. (a) For the purpose of this article, the
following terms shall have the respective meanings ascribed by this section: (1) DEPARTMENT.
The Department of Revenue of the State of Alabama. (2) DOMESTIC WATER. All water except water
that is sold to persons for use or consumption in industrial processes and not primarily for
human consumption. (3) GROSS RECEIPTS. The value proceeding or accruing from the furnishing
of utility services, all receipts actual and accrued, without any deduction on account of
the cost of the utility services sold, the cost of the materials used, labor or service cost,
interest paid, or any other expenses whatever, and without any deductions on account of losses.
(4) GROSS SALES. The value proceeding or accruing from the furnishing of utility services,
and including the proceeds from the sale of any utility services handled on consignment by
the taxpayer, without any deduction on account of the cost of the utility services sold, the...
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45-11-244.03
Section 45-11-244.03 Authorization of levy of use tax. (a) The governing body
of the county is hereby authorized to levy and impose excise taxes on the storage, use, or
other consumption of property in the county as hereinafter provided in this section: (1)
On the storage, use, or other consumption in the county 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 United States Coast
Guard and licensed by the State of Alabama Department of Conservation and Natural Resources,
purchased at retail on or after the effective date of such tax, for storage, use, or other
consumption in the county at the rate of one percent of the sales price of such property or
the amount of tax collected by the seller, whichever is greater, except as provided in...
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45-11-245.03
Section 45-11-245.03 Authorization of levy of use tax. (a) The governing body
of the county is hereby authorized to levy and impose excise taxes on the storage, use, or
other consumption of property in the county as hereinafter provided in this section: (1)
On the storage, use, or other consumption in the county 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 the effective date of such tax, for storage, use, or other consumption
in the county at the rate of one percent of the sales price of such property or the amount
of tax collected by the seller, whichever is greater, except as provided in subdivisions...
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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following
words and phrases mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's
liability for tax or payments required to be made in lieu thereof. An abatement of transaction
taxes imposed under Chapter 23 of this title, or payments required to
be made in lieu thereof, shall relieve the seller from the obligation to collect and pay over
the transaction tax as if the sale were to a person exempt, to the extent of the abatement,
from the transaction tax. (2) ALTERNATIVE ENERGY RESOURCES. The definition given in Section
40-18-1. (3) CONSTRUCTION RELATED TRANSACTION TAXES. The transaction
taxes imposed by Chapter 23 of this title, or payments required to be
made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
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28-3A-6
to 31 gallons of the manufacturer's beer to a licensed nonprofit special event operated
by or on behalf of a nonprofit organization. Donations shall be taxed in accordance with state
and federal laws and regulations. Any beer remaining at the conclusion of the nonprofit event
shall be returned to the manufacturer for disposal. (k) A manufacturer licensee engaged in
the manufacture of table wine in the state may donate and deliver up to two cases of the manufacturer's
table wine to a licensed nonprofit special event operated by or on behalf of a nonprofit organization.
Donations shall be taxed in accordance with state and federal laws and regulations. Any table
wine remaining at the conclusion of the nonprofit event shall be returned to the manufacturer
for disposal. (Acts 1980, No. 80-529, p. 806, §6; Act 2011-630, p. 1488,
§1; Act 2016-97, p. 133, §1; Act 2016-130, p.
305, §1; Act 2016-131, p. 388, §1; Act 2017-404,
§1; Act 2018-386, §1; Act 2018-447, §6; Act 2019-400,
§2.)...
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40-12-240
Section 40-12-240 Definitions. (a) For the purpose of this article,
the following terms shall have the respective meanings ascribed by this section: (1)
DEPARTMENT. The Alabama Department of Revenue. (2) ESTABLISHED PLACE OF BUSINESS. A place
actually occupied either continuously or at regular periods at or from which a business or
a part thereof is transacted. (3) FARM TRACTOR. Every motor vehicle designed and used primarily
as a farm implement for drawing plows, mowing machines, and other implements designed and
used for agricultural purposes and only incidentally moved upon public highways. (4) FARMER.
An individual, partnership, cooperative corporation, or other entity actively engaged in agriculture
or agricultural activities as the same are circumscribed and defined in paragraphs a. and
b. of Section 41-14-51(1). (5) FLEET. A group of similarly classified
fleet vehicles comprised of 50 or more units or other amount as prescribed by the department.
(6) FLEET OPERATOR. A person,...
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40-18-35
Section 40-18-35 Deductions allowed to corporations. (a) The following items
shall be deducted from federal taxable income for purposes of computing taxable income under
this chapter: (1) Refunds of state and local income taxes. (2) Federal income
tax paid or accrued during the taxpayer's taxable year. The portion of federal income tax
deductible by a corporation earning income from sources both inside and outside of Alabama
shall be determined by the ratio that the corporation's taxable income, computed without the
deduction for federal income tax, apportioned and allocated to Alabama bears to the corporation's
taxable income, computed without the deduction for federal income tax, apportioned and allocated
everywhere. (3) Interest income earned on obligations of the United States. (4)a. Interest
income earned on obligations of the State of Alabama or its subdivisions or instrumentalities
thereof to the extent included in gross income for the purposes of federal income taxation.
b....
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40-12-264
Section 40-12-264 Time limit for purchase of tags or plates; dealer plates; manufacturer
plates. (a) Any person, including a motor vehicle dealer, acquiring a new or used motor vehicle
may be granted a grace period of 20 calendar days from date of acquisition to procure a license
tag or plate. (b) Notwithstanding Section 32-6-65, a new or used motor vehicle dealer who
has a current regulatory license required under this article and a dealer license as
required by Section 40-12-51 or Section 40-12-169
may purchase dealer license plates from the department upon presentation of the current licenses
and payment of the fee for a private passenger automobile as provided in subdivision (1)
of subsection (a) of Section 40-12-242 and subsection (a) of Section 40-12-273
per dealer plate. An additional two dollar ($2) issuance fee shall also be collected by the
department. A new or used motor vehicle dealer that has a current regulatory license required
under this article and a dealer license as...
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8-19-5
federal law or implementing federal regulations; or e. The package in any way violates federal
trademark or copyright laws. For the purposes of this subdivision, the term "package"
means a pack, carton, or container of any kind in which cigarettes are offered for sale, sold,
or otherwise distributed, or intended for distribution, to consumers. Also for the purposes
of this subdivision, the term "Alabama revenue stamp" means the stamp or stamps
by the use of which the tax levied under Article 1 of Chapter 25 of Title
40, is paid. (24) Engaging in the sale, distribution, possession, acquisition, importation,
or transportation of any cigarettes that do not comply with all applicable requirements imposed
by or pursuant to federal law and federal implementing regulations. (25) Engaging in a scheme
or artifice to defraud by telephone communication. For purposes of this subdivision, a "scheme
or artifice to defraud" means a systematic, ongoing course of conduct with the specific
intent to...
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27-61-1
between State insurance departments and other State agencies, as well as State surplus lines
stamping offices, with respect to Non-Admitted Insurance will be improved; Now, Therefore,
in consideration of the foregoing, the State of Alabama and the various other states do hereby
solemnly covenant and agree, each with the other, as follows: SURPLUS LINES INSURANCE MULTI-STATE
COMPLIANCE COMPACT ARTICLE I. PURPOSE. The purposes of this Compact are: 1.
To implement the express provisions of Title V, Subtitle B, the Non-Admitted and Reinsurance
Reform Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection Act.
2. To protect the Premium Tax revenues of the Compacting States through facilitating the payment
and collection of Premium Tax on Non-Admitted Insurance; to protect the interests of the Compacting
States by supporting the continued availability of such insurance to consumers; and to provide
for allocation of Premium Tax for Non-Admitted Insurance of...
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