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27-4A-3
Section 27-4A-3 Generally. (a) Subject to the exceptions and exemptions hereinafter
set forth, for the year beginning on January 1, 1995, and for each year thereafter, every
insurer shall pay to the commissioner a premium tax equal to the percentage, as set out in
this subsection, of the premiums received by the insurer for business done in this state,
whether the same was actually received by the insurer in this state or elsewhere: (1) PREMIUM
TAX ON LIFE INSURANCE PREMIUMS. a. Except as hereinafter provided, the rates of taxation on
life insurance premiums shall be those amounts set out in the following schedule: Year Foreign
Insurers Domestic Insurers 1995 2.9 1.3 1996 2.8 1.6 1997 2.7 1.8 1998 2.5 2.1 Every Year
Thereafter 2.3 2.3 b. Individual life insurance policies in a face amount of greater than
$5,000 and up to and including $25,000, excluding group life insurance policies, shall be
taxed at the rate of one percent per annum. c. Individual life insurance policies in a face...
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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section,
services performed for remuneration after December 31, 1977, including service in interstate
commerce, by: a. Any officer of a corporation; or b. Any individual who, under the usual common
law rules applicable in determining the employer-employee relationship, has the status of
an employee; or c. Any individual other than an individual who is an employee under paragraphs
a. or b. of this subdivision (1) who performs services for remuneration for any person: 1.
As an agent-driver or commission-driver engaged in distributing meat products, bakery products,
beverages (other than milk) or laundry or dry cleaning services for a principal; 2. As a traveling
or city salesman engaged upon a full-time basis in the solicitation on...
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32-8-87
Section 32-8-87 Dismantling, destroying, changing identity of vehicle; certificate requirements;
insurance claims; "total loss"; removal of identification numbers, plates, etc.;
transfer of salvage vehicles; inspections; "component parts"; rebuilt vehicles;
flood vehicles; online verifications. (a) Each owner of a motor vehicle and each person mentioned
as owner in the last certificate of title who scraps, dismantles, destroys, or changes the
motor vehicle in such a manner that it is not the same motor vehicle described in the certificate
of origin or certificate of title shall as soon as practicable cause the certificate of origin
or certificate of title, if any, and any other documents or information required by the department
to be mailed or delivered to the department for processing. The department shall, with the
consent of any holder of liens noted on the surrendered certificate, enter a cancellation
upon its records. Upon cancellation of a certificate of origin or certificate of...
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45-35-21
Section 45-35-21 Regulation and sale of alcoholic beverages. (a) It shall be unlawful
for any person, firm, corporation or association to sell or offer for sale any spirituous
or vinous liquors in Houston County except at Alabama Alcoholic Beverage Control liquor stores
and at retail liquor establishments within the corporate limits of the City of Dothan in Houston
County and licensed by the general laws of the State of Alabama and also licensed by the City
of Dothan as herein provided. (b) Each licensee of the City of Dothan under this section,
in order to be eligible for the license, shall meet all of the licensing prerequisites and
requirements of the general laws of the State of Alabama and the rules and regulations of
the Alabama Alcoholic Beverage Control Board. It shall be unlawful for any licensee of the
City of Dothan, licensed pursuant to this section, to sell or offer for sale any spirituous
or vinous liquors without a state and a city license for such privilege. (c) Nothing...
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45-37-243
Section 45-37-243 Application and effect of subpart. This subpart shall apply in all
counties in this state of 600,000 population or more according to the last or any succeeding
federal census. This subpart shall not repeal or affect any license or tax levied or imposed
by or under Chapter 1, Title 29 of the 1958 Recompiled Code of Alabama. This subpart shall
have the effect of repealing any act now in effect in all counties in this state of 600,000
population or more according to the last or any succeeding federal census which levies a license
tax on the sale of alcoholic, spirituous, vinous, or fermented liquor, and specifically to
repeal Act 559 of the 1959 Regular Session of the Legislature of Alabama, approved November
15, 1959; provided that the repeal of the statute or statutes, shall not abate in any manner
the taxes or licenses accrued thereunder to October 1, 1965, and the limitations and penalties
therein provided for the collection thereof. (Acts 1965, No. 388, p. 533,...
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40-28-5
Section 40-28-5 Reallocation of certain liquor tax revenues. (a) Beginning with the
fiscal year ending September 30, 2010, the Public Welfare Trust Fund, the Special Mental Health
Fund, and the State General Fund shall annually receive the same amount of revenue from the
state taxes on spirituous and vinous liquors pursuant to Sections 28-3-201, 28-3-202, 28-3-203,
28-3-204, and 28-3-205, respectively, that such entities received for the fiscal year ending
September 30, 2009, until the annual growth in such receipts above this amount equals the
amount of T.V.A. payments distributed to the dry counties and municipalities therein pursuant
to subsection (c)(1) of Section 40-28-2, for the fiscal year ending September 30, 2009.
Thereafter, in addition to the above amounts, the Public Welfare Trust Fund, the Special Mental
Health Fund, and the State General Fund shall annually receive the amount of growth in those
liquor tax receipts that exceeds the amount of T.V.A. payments distributed to...
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45-48-246
Section 45-48-246 Levy and collection of tax. (a) The Marshall County Commission may
levy from each producer of coal in Marshall County a privilege or license tax to be known
as a severance tax. The rate of the tax shall be established by the county commission. (b)
The tax herein levied shall be in addition to any state tax heretofore or hereafter imposed
on the severance of coal, but shall be the only severance tax levied by the county on coal.
The amount collected from such tax shall be deposited in the Marshall County Road and Bridge
Fund to be distributed to the district from which the coal was mined. (c) The Marshall County
Commission shall require each producer of coal in such county to file with the commission
a surety bond approved by the commission guaranteeing payment of the severance tax levied
in accordance with this section. (d) The State Department of Revenue shall collect
the severance tax levied by this section in addition to the severance tax levied by
Chapter 13 of...
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28-3-205
Section 28-3-205 Additional 10 percent tax. (a) Repealed by Acts 1986, No. 86-212, p.
264, §3. (b) Levy and collection of tax. In addition to all other taxes of every kind now
imposed by law, and in addition to any marked-up price authorized or required by law, there
is hereby levied and shall be collected a tax at the rate of 10 percent upon the selling price
of all spirituous or vinous liquors sold by the board. The tax hereby imposed shall be collected
by the board from the purchaser at the time the purchase price is paid. (c) Tax to be passed
on to purchaser. The mark-up as currently established by the board on spirituous or vinous
liquors shall not be reduced by the board for the purpose of absorbing the tax herein levied;
it being the intention hereof that the said tax shall be passed on to the purchaser. (d) Disposition
of proceeds. All revenues collected under the provisions of this section shall be paid
into the State Treasury to the credit of the General Fund. (Acts 1980,...
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45-37-243.12
Section 45-37-243.12 Enforcement of subpart. It shall be the duty of the license inspector,
judge of probate, license commissioner, director of county department of revenue, or other
public officer performing like duties in such counties subject to this subpart to enforce
this subpart, including the inspection of the premises of anyone engaged in the sale of malt
or brewed beverages, alcoholic, spirituous, vinous, or fermented liquor. It shall be unlawful
for any person to interfere with or obstruct such officials, their inspectors, auditors, or
representatives in the exercise of the power and authority conferred by this subpart. (Acts
1965, No. 388, p. 533, §13.)...
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28-3-200
Section 28-3-200 Additional 10 percent tax - Alcoholic Beverage Control Board Store
Fund. In addition to all other taxes of every kind now imposed by law and in addition to any
marked-up price authorized or required by law, there is hereby levied and shall be collected
a tax at the rate of 10 percent upon the selling price of all spirituous or vinous liquors
sold by the Alabama Alcoholic Beverage Control Board. The tax imposed by this section
shall be computed at the time the sale is made to the purchaser and shall be collected by
the board from said purchaser at the time the purchase price is paid; provided, however, that
if said tax shall not be $.05 or a multiple of $.05 it shall be adjusted up or down to the
nearest multiple of $.05. Said tax, when collected, shall be paid to the State Treasurer by
the Alabama Alcoholic Beverage Control Board and shall be by said treasurer credited to the
Alabama Alcoholic Beverage Control Board Store Fund to be distributed as provided by law....
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