45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages

28-3A-6
Section 28-3A-6 Manufacturer licensing and requirements; tastings or samplings; charitable
event donations. (a) Upon applicant's compliance with this chapter and the rules adopted under
this chapter, the board shall issue to applicant a manufacturer license which shall authorize
the licensee to manufacture or otherwise distill, produce, ferment, brew, bottle, rectify,
or compound alcoholic beverages within this state for sale or distribution within this state.
No person shall manufacture or otherwise distill, produce, ferment, brew, bottle, rectify
or compound alcoholic beverages within this state or for sale or distribution within this
state or to the state, the board, or any licensee of the board, unless the person or the authorized
representative of the person shall be granted a manufacturer license issued by the board.
(b) No manufacturer licensee shall sell any alcoholic beverages direct to any retailer or
for consumption on the premises where sold except as specified under...
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45-27-245.63
Section 45-27-245.63 Addition of tax to sales price. Each person engaging or continuing in
a business subject to the tax levied by this subpart, and each casual sale that is subject
to tax, shall add to the sales price and collect from the purchaser the amount due by the
taxpayer because of such sale or use. It shall be unlawful for any person subjected to the
tax to fail to refuse to add to the sales price and to collect from the purchaser the amount
required to be added to the sale pursuant to this subpart. It shall be unlawful for any person
subjected to the tax levied by this subpart to refund or offer to refund all or any part of
the amount collected or to absorb or advertise directly or indirectly the absorption or refund
of any portion of the tax. (Act 2017-272, §5.)...
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45-4-244.44
Section 45-4-244.44 Addition of tax to sales price. Each person engaging or continuing in a
business subject to the tax levied by this subpart shall add to the sales price and collect
from the purchaser the amount due by the taxpayer because of the sale or use. It shall be
unlawful for any person subjected to the tax to fail or to refuse to add to the sales price
and to collect from the purchaser the amount required to be added to the sale pursuant to
this subpart. It shall be unlawful for any person subjected to the tax levied by this subpart
to refund or offer to refund all or any part of the amount collected or to absorb or advertise
directly or indirectly the absorption or refund of any portion of the tax. (Act 2019-332,
§5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.44.htm - 1K - Match Info - Similar pages

45-44-247.04
Section 45-44-247.04 Addition of tax to sales price. Each person engaging or continuing in
a business subject to the tax levied by this part shall add to the sales price and collect
from the purchaser the amount due by the taxpayer because of the sale or use. It shall be
unlawful for any person subjected to the tax to fail or refuse to add to the sales price and
to collect from the purchaser the amount required to be added to the sale pursuant to this
part. It shall be unlawful for any person subjected to the tax levied by this part to refund
or offer to refund all or any part of the amount collected or to absorb or advertise directly
or indirectly the absorption or refund of any portion of the tax. (Act 2019-337, §5.)...

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45-11-246.03
Section 45-11-246.03 Addition of tax to sales price. Each person engaging or continuing in
a business subject to the taxes levied by this part shall add to the sales price and collect
from the purchaser the amount due by the taxpayer because of the sale or use. It shall be
unlawful for any person subjected to the tax to fail to refuse to add to the sales price and
to collect from the purchaser the amount required to be added to the sale pursuant to this
part. It shall be unlawful for any person subjected to the taxes levied by this part to refund
or offer to refund all or any part of the amount collected or to absorb or advertise directly
or indirectly the absorption or refund of any portion of the taxes. (Act 2019-170, §5.)...

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45-5-246.04
Section 45-5-246.04 Addition of tax to sales or use price; absorption or refund of tax prohibited.
Each person engaging or continuing in a business subject to the tax authorized by this part,
and each casual sale, storage, use, or other consumption (sales or use) in this state that
is subject to tax, shall add the sales or use price and collect from the purchaser the amount
due by the taxpayer because of such sale or use. It shall be unlawful for any person subject
to the tax to fail to refuse to add the sales or use price and to collect the tax from the
purchaser. It shall be unlawful for any person subject to the sales or use tax to refund or
offer to refund all or any part of the amount collected or to absorb or advertise directly
or indirectly the absorption or refund of any portion of the tax. (Act 2016-196, §5.)...

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45-6-246.04
Section 45-6-246.04 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Each person
engaging or continuing in a business subject to the tax authorized by this part, and each
casual sale, storage, use, or other consumption (sales or use) in this state that is subject
to tax, shall add the sales or use price and collect from the purchaser the amount due by
the taxpayer because of such sale or use. It shall be unlawful for any person subject to the
tax to fail to refuse to add the sales or use price and to collect the tax from the purchaser.
It shall be unlawful for any person subject to the sales or use tax to refund or offer to
refund all or any part of the amount collected or to absorb or advertise directly or indirectly
the absorption or refund of any portion of the tax. (Act 2016-196, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-246.04.htm - 1K - Match Info - Similar pages

45-14-244.02
Section 45-14-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Clay County for which the tax is
levied to fail or refuse to add to the sales price and collect from the purchaser the amount
due to Clay County on account of the tax herein provided, to refund or offer to refund all
or any part of the amount collected or absorbed, or advertise directly or indirectly, the
absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association
violating this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this section shall
constitute a separate offense. (1) The State Department of Revenue may collect all taxes levied
pursuant to this part at the same time and in the same manner as state sales and use taxes
are collected. (2) The tax levied herein shall be paid by affixing...
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45-18-244.02
Section 45-18-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Conecuh County for which the tax
is 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, 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. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars ($25)
nor more than five hundred dollars ($500). Each act in violation of this section shall constitute
a separate offense. (1) The State Department of Revenue or, as otherwise provided by resolution
of the county commission, the Conecuh County Tax Collector shall collect all taxes levied
pursuant to this part at the same time and in the same manner as state...
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