|
40-29-115
Section 40-29-115 Fraud and false statements. (a) Any person who: (1) DECLARATION UNDER PENALTIES
OF PERJURY. Willfully makes and subscribes any return, statement, or other document, which
contains or is verified by a written declaration that it is made under the penalties of perjury,
and which he does not believe to be true and correct as to every material matter; or (2) AID
or ASSISTANCE. Willfully aids or assists in, or procures, counsels, or advises the preparation
or presentation under, or in connection with any matter arising under, the state revenue laws,
of a return, affidavit, claim, or other document, which is fraudulent or is false as to any
material matter, whether or not such falsity or fraud is with the knowledge or consent of
the person authorized or required to present such return, affidavit, claim, or document; or
(3) FRAUDULENT BONDS, PERMITS, AND ENTRIES. Simulates or falsely or fraudulently executes
or signs any bond, permit, entry, or other document required by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-115.htm - 2K - Match Info - Similar pages
45-17-243.01
Section 45-17-243.01 Authorization of levy of sales tax. (a) The governing body of the county
is authorized to levy and impose in the county, in addition to all other taxes of every kind
now imposed by law, and to collect as herein provided, a privilege or license tax upon every
person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage Control
Board in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of any such institution, that is both of the following: (1) Engaged or continuing within the
county in the business of selling at retail any tangible personal property whatsoever, including
merchandise and commodities of every kind and character, not including, however, bonds or
other evidences of debts or stocks, nor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-243.01.htm - 3K - Match Info - Similar pages
40-23-63
Section 40-23-63 Agricultural machinery or equipment - Tax imposed; rate; who liable. There
is hereby levied and imposed an excise tax on the storage, use or other consumption in this
state of any machine, machinery, or equipment which is used in planting, cultivating and harvesting
farm products, or used in connection with the production of agricultural produce or products,
livestock or poultry, or farms, and the parts of such machines, machinery or equipment, attachments
and replacements therefor which are made or manufactured for use on or in the operation of
such machine, machinery or equipment, and which are necessary to and customarily used in the
operation of such machine, machinery or equipment, which is purchased at retail after October
1, 1966, for storage, use or other consumption in this state, at the rate of one and one-half
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-63.htm - 2K - Match Info - Similar pages
45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a) For
the purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.20.htm - 12K - Match Info - Similar pages
45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a) For the
purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.htm - 12K - Match Info - Similar pages
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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-240.htm - 10K - Match Info - Similar pages
40-23-103
Section 40-23-103 Sales tax levied on sale price less credit for trade-in. Where any used automotive
vehicle, motorboat, truck trailer, semitrailer, or house trailer is taken in trade or in a
series of trades as a credit or part payment on the sale of a new or used automotive vehicle,
motorboat, truck trailer, semitrailer, or house trailer, the tax levied in this article shall
be paid on the net difference, that is, the price of the new or used vehicle, motorboat, or
trailer sold less the credit for the used vehicle, motorboat, or trailer taken in trade. (Acts
1981, No. 81-665, p. 1086, §4; Acts 1994, No. 94-622, p. 1162, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-103.htm - 948 bytes - Match Info - Similar pages
40-23-100
Section 40-23-100 Definitions. As used in this article, unless the context otherwise requires,
the following terms shall have the following meanings: (1) JUDGE OF PROBATE. The judge of
probate or other licensing authority in a county. (2) LICENSING OFFICIAL. The county official
required by law to issue licenses for any automotive vehicle, motorboat, truck trailer, trailer,
semitrailer, or travel trailer taxed under this article. (3) MOTOR BOAT. A boat with one or
more built-in motors or a boat with an outboard type motor or motors attached thereto by attachments
intended to be permanent rather than readily removable and which motor or motors are controlled
with remote controls built on or into the hull of the boat. (Acts 1981, No. 81-665, p. 1086,
§1; Acts 1994, No. 94-622, p. 1162, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-100.htm - 1K - Match Info - Similar pages
45-32-246.02
Section 45-32-246.02 Imposition of excise tax. (a) An excise tax may be imposed by the Greene
County Commission on the storage, use, or other consumption in Greene County of tangible personal
property purchased at retail on or after September 13, 1977, for storage, use, or other consumption
in such county at the rate of one percent of the sales price of such property, except as otherwise
provided as follows: (b) An excise tax may be imposed by the Greene County Commission on the
storage, use, or other consumption in Greene County of any automotive vehicle, truck trailer,
semi-trailer, or house trailer, purchased at retail on or after September 13, 1977 for storage,
use, or other consumption in Greene County, at the rate of three-eighths of one percent of
the sales price of such automotive vehicle, truck trailer, semi-trailer, or house trailer.
(c) Every person, storing, using, or otherwise consuming in Greene County any tangible personal
property purchased at retail shall be liable for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-246.02.htm - 1K - Match Info - Similar pages
45-40-245.60
Section 45-40-245.60 Reduction of tax on automotive vehicles and trucks. (a) Any other law
to the contrary notwithstanding, the amount of sales tax levied and imposed in Lawrence County
upon every person, firm, or corporation engaged or continuing within the county in the business
of selling at retail any automotive vehicle or truck is reduced by one half of one percent
of the gross proceeds of sale of the item. This reduced tax rate on these items is in lieu
of any prior rate or rates provided by law. Existing law relating to calculating the tax on
a trade-in remains applicable. (b) Any other law to the contrary notwithstanding, the amount
of excise tax on the storage, use, or consumption of property in Lawrence County levied and
imposed on the storage, use, or consumption in the county of any automotive vehicle or truck
purchased at retail for storage, use, or other consumption in the county is reduced by one
half of one percent of the sales price of such item. This reduced tax rate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.60.htm - 1K - Match Info - Similar pages
|