40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state and local tax liability of multistate taxpayers, including the equitable apportionment of tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article II. Definitions. As used in this compact: 1. "State" means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession of the United States. 2. "Subdivision" means any governmental unit or special district of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
45-20-150.09
Section 45-20-150.09 Bingo games - Recordkeeping. Each permit holder shall maintain the following records for at least one year from the date of each bingo session: (1) An itemized list of gross receipts for each session. (2) An itemized list of all expenses, including the name of each person to whom the expenses are paid, and a receipt or invoice for all expenses. (Act 93-886, p. 151, §10.)...
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45-28-150.10
Section 45-28-150.10 Bingo games - Recordkeeping. Each permit holder shall maintain the following records pertaining to each bingo session for at least one year from the date of the session: (1) An itemized list of gross receipts for each session. (2) An itemized list of all expenses, including the name of each person to whom the expenses are paid and a receipt or invoice for all of the expenses. (Act 89-463, p. 942, §11.)...
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45-35-150.08
Section 45-35-150.08 Bingo games - Recordkeeping. Each permit holder shall maintain the following records pertaining to each bingo session for at least one year from the date of the session: (1) An itemized list of gross receipts for each session. (2) An itemized list of all expenses, including the name of each person to whom the expenses are paid and a receipt or invoice for all expenses. (Act 95-420, p. 910, §9.)...
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45-42-150.06
Section 45-42-150.06 Bingo games - Recordkeeping. Each permit holder shall maintain the following records pertaining to each bingo session for at least one year from the date of the session: (1) An itemized list of gross receipts for each session. (2) An itemized list of all expenses, including the name of each person to whom the expenses are paid, and a receipt or invoice for all expenses. (Act 2000-124, p. 179, § 7.)...
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8-17-101
Section 8-17-101 Cancellation of inspection fee permit. (a) In accordance with the provisions of Chapter 2A of Title 40, the Department of Revenue may cancel the inspection fee permit required under Section 8-17-96, upon written notice sent to the permit holder's last known address, as it appears in the Department of Revenue's files, for any of the following reasons: (1) Filing by the permit holder of a false report of the data or information required by this article. (2) Failure, refusal, or neglect of the permit holder to file a report or to provide any information required by this article. (3) Failure of the permit holder to pay the full amount of all excise taxes and inspection fees due or to pay any penalties or interest due. (4) Failure of the permit holder to keep accurate records of the quantities of petroleum products received, produced, refined, manufactured, compounded, sold, imported, or used in Alabama. (5) Conviction of the permit holder or a principal of the permit...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-101.htm - 2K - Match Info - Similar pages
45-20-150.03
Section 45-20-150.03 Bingo games - Special permits. (a) A qualified organization that does not hold a permit pursuant to Section 45-20-150.02 may apply for a special permit for conducting a bingo session at a designated location for a special occasion. The applicant shall submit to the sheriff a written application prepared in accordance with and on a form prescribed by rule of the sheriff. The application for a special permit shall include the information required by subsection (b) of Section 45-20-150.02, except that the applicant shall indicate the day or days on which the applicant will conduct the bingo session for the special occasion. Upon the determination by the sheriff that the applicant is a qualified organization, except that a special permit holder shall not be required to own or lease property five years prior to making application for a special permit, and is not ineligible pursuant to Section 45-20-150.12, and upon the applicant's payment of the required fee under this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-150.03.htm - 1K - Match Info - Similar pages
45-37-150.03
Section 45-37-150.03 Bingo games - Application for permit. (a) Any qualified organization desiring to obtain a permit to operate bingo games shall make application to the sheriff on forms prescribed by the sheriff and shall pay an annual fee of one hundred fifty dollars ($150). No permit shall be issued to any qualified organization unless such organization has been in existence for 24 months immediately prior to the issuance of the permit. The permit shall expire at midnight on September 30th following the granting of the permit. Renewal application for each calendar year shall be filed with the sheriff prior to October 1st of each year and shall be on a form prescribed by the sheriff. Each application for a permit and each application for renewal of a permit shall contain the following information: (1) The name and home address of the applicant and, if the applicant is a corporation, association, or other similar legal entity, the names and home addresses of each of the officers of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-150.03.htm - 2K - Match Info - Similar pages
8-17-97
Section 8-17-97 Collection and payment of inspection fee; filing requirements; rulemaking authority. (a) It shall be the duty of the person first selling dyed diesel fuel, dyed kerosene, or lubricating oil in this state or importing dyed diesel fuel, dyed kerosene, or lubricating oil into the state, on which an inspection fee is due to collect and pay such inspection fee to the Department of Revenue each month in respect of all dyed diesel fuel, dyed kerosene, or lubricating oil sold or imported in the state during the preceding month unless the purchaser is an inspection fee permit holder. (b) It shall be the duty of the supplier or permissive supplier to collect and pay the inspection fee to the Department of Revenue each month in respect of all dyed diesel fuel or dyed kerosene destined for Alabama that is sold to an importer that does not have a valid inspection fee permit issued by the Alabama Department of Revenue. (c) It shall be the duty of the supplier or permissive supplier...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-97.htm - 3K - Match Info - Similar pages
45-28-150.04
Section 45-28-150.04 Bingo games - Special permits. (a) A qualified organization, including an organization which holds a permit pursuant to Section 45-28-150.03, may apply for a special permit for conducting a bingo session at a designated location for a special occasion. Such an applicant shall submit to the sheriff a written application prepared in accordance with and on a form prescribed by rule of the sheriff. The application shall include the information required by subsection (b) of Section 45-28-150.03, except that the applicant shall indicate the day or days on which the applicant will conduct the bingo session for the special occasion. Upon a determination by the sheriff that the applicant is a qualified organization and is not ineligible pursuant to Section 45-28-150.13 and upon the applicant's payment of the required fee under this subsection to the sheriff's department, the sheriff may issue a special permit. The special permit fee shall be twenty-five dollars ($25) per...
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