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2-26-10
Section 2-26-10 Maintenance, inspection, etc., of records as to receipt, sale and delivery
of seeds generally; maintenance of sales records by retail sellers; maintenance of bills of
lading, waybills, etc., by trucks, etc., transporting seed for sale, etc.; auditing of records
of receipts, sales and deliveries of seeds. (a) Records of receipts, sale and delivery of
all seed, other than retail sales and deliveries by a dealer, except as provided in subsection
(b) of this section, shall be kept readily accessible for examination by an authorized
agent of the Department of Agriculture and Industries. These records shall include invoices,
bills of lading or transportation records and a copy of the labeling information, and these
records must show the lot numbers. Such records must be made available to the inspectors within
10 days after receipt of seeds which said records cover. Such records as are surrendered shall
be duplicated and a copy left with the owner or party in question. Records...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-26-10.htm - 3K - Match Info - Similar pages
40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For
the purpose of this division, the following terms shall have the respective meanings ascribed
by this section: (1) PERSON or COMPANY. Used interchangeably, includes any individual,
firm, copartnership, association, corporation, receiver, trustee, or any other group or combination
acting as a unit and the plural as well as the singular number, unless the intention to give
a more limited meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue
of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama.
(4) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit
sales and the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages
8-17-272
Section 8-17-272 Testing and certification of cigarettes. (a) Except as provided in
subsection (g), no cigarettes may be sold or offered for sale in this state or offered for
sale or sold to persons located in this state unless the cigarettes have been tested in accordance
with the test method and meet the performance standard specified in this section, a
written certification has been filed by the manufacturer with the State Fire Marshal in accordance
with Section 8-17-273, and the cigarettes have been marked in accordance with Section
8-17-274. (1) Testing of cigarettes shall be conducted in accordance with the American Society
of Testing and Materials (ASTM) Standard E2187-04, Standard Test Method for Measuring the
Ignition Strength of Cigarettes. (2) Testing shall be conducted on 10 layers of filter paper.
(3) No more than 25 percent of the cigarettes tested in a test trial in accordance with this
section shall exhibit full-length burns. Forty replicate tests shall comprise a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-272.htm - 7K - Match Info - Similar pages
8-19A-4
Section 8-19A-4 Exemptions. The provisions of this chapter do not apply to: (1) A person
engaging in commercial telephone solicitation where the solicitation is an isolated transaction
and not done in the course of a pattern of repeated transactions of like nature. (2) A person
making calls for religious, charitable, political, educational, or other noncommercial purposes
or a person soliciting for a nonprofit corporation if that corporation is properly registered
with the Secretary of State and is included within the exemption of the Alabama Revenue Code
or Section 501(c)(3) of the Internal Revenue Code or rural electric cooperatives formed
under Chapter 6 of Title 37 of the Code of Alabama or affiliates or subsidiaries thereof.
(3) A person soliciting: a. Without the intent to complete or obtain provisional acceptance
of a sale during the telephone solicitation. b. Who does not make the major sales presentation
during the telephone solicitation. c. Without the intent to complete, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-19A-4.htm - 9K - Match Info - Similar pages
40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division
and from the computation of the amount of the tax levied, assessed, or payable under this
division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline
as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
40-25-16.1
Section 40-25-16.1 Monthly reporting requirements; online listing of qualified or registered
entities. Each wholesaler, jobber, semijobber, registered retailer, importer or any other
person selling, receiving, or distributing tobacco products in this state for resale shall
file a report of its activity with the Department of Revenue between the first and twentieth
of each month. The information shall include, but not be limited to, the customer's name,
address, invoice number, invoice date, a description of the tobacco products, the itemized
tax, and any other information required by the department. No later than December 30, 2014,
the commissioner shall establish a web site for listing each wholesaler, jobber, semijobber,
retailer, importer, or distributor of tobacco products that have qualified or registered with
the Department of Revenue. Purchases of tobacco products made from an entity other than the
above permitted or registered entities appearing on the department web site...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-16.1.htm - 1K - Match Info - Similar pages
40-25-46
Section 40-25-46 Records. It shall be the duty of every person storing, using or otherwise
consuming in this state tobacco products subject to the provisions of this article to keep
and preserve all invoices, books, papers, cancelled checks, or other memoranda touching the
purchase, sale, exchange, receipt, ownership, storage, use, or other consumption of such tobacco
products. All such invoices, books, papers, cancelled checks, or other memoranda shall be
subject to audit and inspection by any duly authorized representative of the Department of
Revenue at any and all reasonable times. Any person who fails or refuses to keep and preserve
the records as herein required or who upon request by a duly authorized agent of the Department
of Revenue fails or refuses to allow an audit or inspection of the records as herein provided
shall be guilty of a misdemeanor and upon conviction therefor be punished as in case of conviction
for a misdemeanor. (Acts 1939, No. 409, p. 538; Code 1940, T. 51,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-46.htm - 1K - Match Info - Similar pages
28-11-11
Section 28-11-11 Annual report. The board shall issue an annual report to the Governor,
the Legislature, and the Attorney General concerning compliance by state retail merchants
with this chapter. The report shall contain all of the following: (1) The total number of
retail distributors of tobacco, tobacco products, electronic nicotine delivery systems, and
alternative nicotine products categorized by type of retail outlet. (2) The number of citations
reported to the board, categorized by type of retail outlet. (3) The total number of successful
compliance checks, categorized by type of retail outlet. (4) The extent and nature of organized
educational and government activities intended to promote, encourage, or otherwise secure
compliance with state and federal laws prohibiting the sale or distribution of tobacco products
to minors. (5) Information as to the level of access and availability of tobacco products
to minors. (6) Noted impediments to implementation of this chapter, as well...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-11-11.htm - 1K - Match Info - Similar pages
40-25-25
Section 40-25-25 Presumption arising from possession of unstamped tobacco products.
If any person, firm or corporation who is not a regularly licensed dealer in tobacco products
shall have in his possession within the state more than 30 packages of unstamped cigarettes
or more than one box of unstamped cigars, such possession shall be presumed to be for the
purpose of evading the payment of the taxes due thereon. (Acts 1945, No. 368, p. 593, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-25.htm - 758 bytes - Match Info - Similar pages
2-12-7
Section 2-12-7 Furnishing duplicate copies of invoices to Department of Agriculture
and Industries. The Commissioner of Agriculture and Industries, with the approval of the State
Board of Agriculture and Industries, under rules and regulations adopted for this purpose,
shall be authorized to require any dealer granted a permit under this article to furnish to
the Department of Agriculture and Industries duplicate copies of invoices or equivalent information
showing the consignor, consignee, quantity, source, standard or grades of quality and weight
classes of eggs included in any purchase thereof. Nothing contained in this section
shall be construed to require the filing of the copy of an invoice of sale to a consumer.
(Acts 1955, 2nd Ex. Sess., No. 46, p. 152, §9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-12-7.htm - 1K - Match Info - Similar pages
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