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45-10-245.01
Section 45-10-245.01 Tax to be added to sales price of tobacco products. Commencing August
1, 1989, there is levied on every person, firm, corporation, club, or association that sells
or stores or receives for the purpose of distribution in Cherokee County any cigarettes, cigars,
snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege
tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco,
and like tobacco products, 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, cigars, snuff,
smoking tobacco, and like tobacco products, 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, cigars, snuff, smoking...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-245.01.htm - 2K - Match Info - Similar pages
45-29-243.01
Section 45-29-243.01 Tax to be added to sales price of tobacco products. Upon passage of this
part there is levied on every person, firm, corporation, club, or association that sells or
stores or receives for the purpose of distribution in Fayette County any cigarettes, cigars,
snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege
tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco,
and like tobacco products, 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, cigars, snuff,
smoking tobacco, and like tobacco products, 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, cigars, snuff, smoking...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-243.01.htm - 2K - Match Info - Similar pages
45-43-247.01
Section 45-43-247.01 Tax to be added to sales price of tobacco products. Upon adoption by the
Lowndes County Commission, every person, firm, corporation, club, or association that sells
or stores or receives for the purpose of distribution in Lowndes County any cigarettes, cigars,
snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege
tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco
and like tobacco products, 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, cigars, snuff,
smoking tobacco and like tobacco products, 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, cigars, snuff, smoking...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-247.01.htm - 2K - Match Info - Similar pages
45-37-249.03
Section 45-37-249.03 Levy of taxes authorized; relation to other taxes. (a) Subject to subsection
(d), the county commission is authorized, by resolution duly adopted, to levy, in addition
to all other taxes now imposed or authorized by law, and to collect as herein provided, a
privilege or license tax, herein called a sales tax, against each person making retail sales
of tangible personal property or amusements in the county at a rate not to exceed one percent
of gross proceeds of sales or gross receipts, as the case may be, and an excise tax, herein
called a use tax, on the storage, use, or other consumption of tangible personal property
in the county purchased at retail at a rate not to exceed one percent of the sales price of
such property. (b) Any sales tax or use tax levied by the county commission pursuant to this
section shall apply to and be levied upon every person or other entity required to pay, or
upon whom shall have been levied, the state sales tax or state use tax. (c)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-249.03.htm - 2K - Match Info - Similar pages
40-20-22
Section 40-20-22 Applicability; payment of and liability for taxes; reporting. (a) The tax
levied by this chapter and computed pursuant to Section 40-20-21 applies to all offshore production
produced from depths greater than 8,000 feet below mean sea level, regardless of the method
or place or timing of delivery or sale, or the manner or place of processing, or to whom sold,
or by whom used, or the fact that the delivery, sale, or storage may be made at points outside
the state, or the fact that processing or other preparation for sale, storage, or use occurs
outside the state. It is the intent of this chapter that the tax is to be computed on the
production of all offshore oil or gas in this state from depths greater than 8,000 feet below
mean sea level, however the tax shall be computed only once on any given volume of such offshore
production. (b) Natural gas produced by offshore production in the State of Alabama that is
lawfully injected into oil or gas pools or reservoirs in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-22.htm - 5K - Match Info - Similar pages
45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-242.05.htm - 9K - Match Info - Similar pages
11-40-68
Section 11-40-68 Foreclosure sale; form of deed. (a) Following the hearing and order of the
court in accordance with Section 11-40-66, the court shall cause a sale of the real property
to be advertised and conducted by the court in a manner similar to that procedure contemplated
by Section 40-10-15. The sale shall not occur earlier than 45 days following the date of the
order of the court. (b) Except as otherwise authorized by law, the minimum bid price for the
sale of the real property shall be the redemption amount. (1) In the absence of any bid higher
than the minimum bid price, the court or its designee shall bid in for the real property on
behalf of the Class 2 municipality or its designee in an amount equal to the minimum bid price,
thereby causing the Class 2 municipality to become the purchaser at the sale pursuant to Section
11-40-66. (2) A bid in on behalf of the Class 2 municipality or its designee shall be tendered
as a credit bid for that part of the minimum bid price...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-40-68.htm - 7K - Match Info - Similar pages
35-4-435
Section 35-4-435 Notice requirements for existing private transfer fee obligations. (a) The
payee of a private transfer fee obligation imposed prior to May 25, 2011, shall record, prior
to December 31, 2011, against the real property subject to the private transfer fee obligation,
a separate document in the office of the judge of probate for each county in which the real
property is located which complies with all of the following requirements: (1) The title of
the document shall be "Notice of Private Transfer Fee Obligation" in at least 14-point
boldface type. (2) The amount, if the private transfer fee is a flat amount, or the percentage
of the sales price constituting the cost of the private transfer fee, or such other basis
by which the private transfer fee is to be calculated. (3) If the real property is residential
property, actual dollar-cost examples of the private transfer fee for a home priced at two
hundred fifty thousand dollars ($250,000), five hundred thousand dollars...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-4-435.htm - 5K - Match Info - Similar pages
40-20-1
Section 40-20-1 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed by this section: (1) DEPARTMENT. The state Department of
Revenue. (2) ANNUAL. The calendar year or the taxpayer's fiscal year, when permission is obtained
from the department to use a fiscal year as a tax period in lieu of a calendar year. (3) VALUE.
The sale price or market value at the mouth of the well. If the oil or gas is exchanged for
something other than cash, if there is no sale at the time of severance or if the relation
between the buyer and the seller is such that the consideration paid, if any, is not indicative
of the true value or market price, then the department shall determine the value of the oil
or gas subject to the tax hereinafter provided for, considering the sale price for cash of
oil or gas of like quality. (4) OIL. Crude petroleum oil and other hydrocarbons regardless
of gravity which are produced at the well in liquid form by ordinary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-1.htm - 7K - Match Info - Similar pages
40-20-3
Section 40-20-3 Tax levied upon producers in proportion to ownership at time of severance;
by whom tax paid; lien. (a) The privilege tax hereby imposed is levied upon the producers
of such oil or gas in the proportion of their ownership at the time of severance, but, except
as otherwise herein provided, the tax shall be paid by the person in charge of the production
operations, who is hereby authorized, empowered, and required to deduct from any amount due
to producers of such production at the time of severance the proportionate amount of the tax
herein levied before making payments to such producers. The tax shall become due and payable
as provided by this article and such tax shall constitute a first lien upon any of the oil
or gas so produced when in the possession of the original producer or any purchaser of such
oil or gas in its unmanufactured state or condition. In the event the person in charge of
production operations or the purchaser fails to pay the tax, then the department...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-3.htm - 2K - Match Info - Similar pages
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