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45-11-245.02
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama, 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 such institutions) 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 sales of material and supplies to any person for use in fulfilling a contract
for the painting, repair, or reconditioning of vessels, barges, ships, and other watercraft,
and commercial fishing vessels of over five tons displacement as registered with the U.S.
Coast Guard and licensed by the State of Alabama Department of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.02.htm - 9K - Match Info - Similar pages
27-31B-16
tax on premiums written during the calendar year is less than the minimum set forth in this
section, the tax due shall be prorated as follows: (1) If surrendered on or before March 31,
25 percent. (2) If surrendered April 1 to June 30, 50 percent. (3) If surrendered July 1 to
September 30, 75 percent. (4) If surrendered October 1 to December 31, 100 percent. (l) The
tax provided for in this section shall constitute all taxes collectible under the laws of
this state from any captive insurance company, and no other occupation tax or other taxes
shall be levied or collected from any captive insurance company by the state or any county,
city, or municipality within this state, except business privilege taxes and ad valorem taxes
on real and personal property used in the production of income. (m) The tax provided
for in this section shall not be applicable if the captive insurance company writes no premiums
during the calendar year. (Act 2006-509, p. 1153, §1; Act 2016-191, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-31B-16.htm - 6K - Match Info - Similar pages
40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection (f),
the tax imposed by this article shall be due and payable to the department monthly on or before
the 20th day of the month next succeeding each month during which the storage, use, or other
consumption of tangible personal property became taxable hereunder. (b) Every seller
or person engaged in making retail sales of tangible personal property for storage,
use, or other consumption in this state, who alternatively: (1) Maintains, occupies, or uses,
permanently or temporarily, directly or indirectly, or through a subsidiary, or agent by whatever
name called, an office, place of distribution, sales, or sample room or place, warehouse or
storage place, or other place of business; (2) Qualifies to do business or registers with
the state to collect the tax levied by this chapter; (3) Employs or retains under contract
any representative, agent, salesman, canvasser, solicitor, or installer operating in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-68.htm - 9K - Match Info - Similar pages
45-9-243.40
user thereof of freight cars, oxygen and acetylene tanks, and similar property, in respect
of which detention a demurrage or per diem charge is made against the user of such property,
shall not be deemed to constitute a transaction whereunder property is leased or rented to
another within the meaning of this section. (6) TANGIBLE PERSONAL PROPERTY. Personal
property which may be seen, weighed, measured, felt, or touched, or is in any other manner
perceptible to the senses. The term "tangible personal property" shall not
include stocks, bonds, notes, insurance, or other contracts, or securities. (7) MEDICAL EQUIPMENT.
Equipment used primarily for and essential to medical care for or to aid in the diagnosis,
cure, mitigation, or treatment of disease or injury affecting any structure or function
of the body. Such term shall include, but not be limited to, hospital beds, wheelchairs, walkers,
orthopedic appliances, and convalescent aids. (8) EXEMPT ORGANIZATION. Any organization exempt...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.40.htm - 13K - Match Info - Similar pages
45-45-201.07
Section 45-45-201.07 Payment of tax required for issuance of license. To prevent motor vehicles,
as defined by Section 40-12-240, from escaping taxation and to provide for the more efficient
assessment and collection of taxes due on same, no license shall be issued to operate a motor
vehicle on the public highways of this state, nor shall any transfer be made by the director
of the department as provided under this part, until the ad valorem tax on such vehicle shall
have been paid in the county for the preceding year, as evidenced by a receipt of the director
of the department where the owner of the vehicle resides, if the vehicle is owned by an individual;
and if the vehicle is owned by a firm, corporation, or association, then as evidenced by the
receipt of the director of the department in the county in which the motor vehicle is used
or operated; provided, that this section shall not apply to motor vehicles owned by dealers,
the state, counties, and municipalities. Every person,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.07.htm - 4K - Match Info - Similar pages
40-27-1
a tax measured in any way by the capital of a corporation considered in its entirety. 6. "Gross
receipts tax" means a tax, other than a sales tax, which is imposed on or measured by
the gross volume of business, in terms of gross receipts or in other terms, and in the determination
of which no deduction is allowed which would constitute the tax an income tax. 7. "Sales
tax" means a tax imposed with respect to the transfer for a consideration of ownership,
possession or custody of tangible personal property or the rendering of services measured
by the price of the tangible personal property transferred or services rendered and
which is required by state or local law to be separately stated from the sales price by the
seller, or which is customarily separately stated from the sales price, but does not include
a tax imposed exclusively on the sale of a specifically identified commodity or article or
class of commodities or articles. 8. "Use tax" means a nonrecurring tax, other than
a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
40-17-150
Section 40-17-150 Annual identification markers. (a) The commissioner shall provide by regulation
for the issuance of an annual identification marker for every Alabama IFTA-based carriers'
qualified vehicles and the qualified vehicles from non-IFTA-member jurisdictions, as defined
in Article 9 of Chapter 17 of this title, for a fee based on administrative costs of administering
the agreements pursuant to Article 9 of Chapter 17 of this title. The identification marker
shall be in the form and of the size as the commissioner may prescribe. (b) The identification
marker shall be attached or affixed to the vehicle in the place and manner prescribed by the
commissioner so that the same is clearly displayed at all times. (c) The identification markers
herein provided for shall be issued on an annual basis as of January 1 each year and shall
be valid through the next succeeding December 31. (d) All identification markers issued by
the commissioner shall remain the property of the state. (e)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-150.htm - 4K - Match Info - Similar pages
11-40-10
Section 11-40-10 Police jurisdiction; force and effect of ordinances; jurisdiction on islands
and offshore water adjacent to Florida; annexations. (a)(1) The police jurisdiction in municipalities
having 6,000 or more inhabitants shall cover all adjoining territory within three miles of
the corporate limits, and in municipalities having less than 6,000 inhabitants and in towns,
the police jurisdiction shall extend also to the adjoining territory within a mile and a half
of the corporate limits of the municipality or town. (2) After May 12, 2016, and in addition
to any other requirements of this section, any extension of the police jurisdiction of any
municipality as otherwise provided in subdivision (1) shall not be effective beyond the corporate
boundaries of the municipality without an affirmative vote of the municipal governing body.
Notwithstanding the foregoing, this subdivision shall not affect the boundaries of the police
jurisdiction of a municipality existing on May 12, 2016....
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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
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