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45-15-241.02
Section 45-15-241.02 Monthly report; payment of tax; records; penalties. (a) The tax levied
by this part, except as otherwise provided, shall be due and payable to the Department of
Revenue on or before the 20th day of the month next succeeding the month in which the tax
accrues. On or before the 20th day of each month, every person on whom the tax is levied by
this part shall render to the Department of Revenue on a form prescribed by the department,
a true and correct statement showing the gross proceeds of the business subject to the tax
for the then preceding month, together with other information as the department requires.
At the time of making the monthly report, the taxpayer shall compute and pay to the designated
collection agent the amount of tax shown due. A person subject to the tax who conducts business
on a credit basis may defer reporting and paying the tax until after the person has received
payment of the items, articles, or accommodations furnished. In the event the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-241.02.htm - 2K - Match Info - Similar pages
2-21-19
Section 2-21-19 Licensing. (a) No person shall manufacture or sell a commercial feed in this
state, unless he or she has filed with the commissioner on forms provided by the commissioner,
his or her name, place of business, and location of each manufacturing facility from which
feed may be shipped within or into this state. (b) The person shall apply for and obtain from
the commissioner a license authorizing the sale and distribution of commercial feed. The application
for a license shall be accompanied by the fee hereinafter required and shall be on forms furnished
by the commissioner which shall contain such information as is necessary for the issuance
of the license. All licensing shall expire on December 31 of each year and shall be renewed
annually as of January 1 upon the filing of an application and payment of the required license
fee. The license fee shall be based upon the number of tons of commercial feed sold or distributed
in this state during the preceding 12-month period...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-21-19.htm - 5K - Match Info - Similar pages
25-4-55
Section 25-4-55 Payment of interest on moneys advanced by federal government - Contributory
employer's assessment; method of determining amount; procedures. In addition to all other
contributions required to be paid by the provisions of Sections 25-4-51 and 25-4-54, when
the Unemployment Compensation Trust Fund of this state has received advances from the federal
government under the provisions of 42 U.S.C. 1321, each contributory employer shall be assessed
an additional rate solely for the purpose of paying interest due on such federal advances.
The additional rate assessed to any employer shall be determined by dividing the estimated
amount of interest to be paid on such advanced moneys minus any balance in this special fund
by 95 percent of the wages as defined in Section 25-4-16 paid by all Alabama contributory
employers during the immediately preceding calendar year. The amount to be paid by each employer
shall be the product obtained by multiplying such employer's wages as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-55.htm - 2K - Match Info - Similar pages
45-10-244.37
Section 45-10-244.37 Charge of State Department of Revenue; disposition of tax proceeds. The
State Department of Revenue shall charge Cherokee County for collecting the sales tax levied
under this subpart such amount or percentage of total collections as may be agreed upon by
the Commissioner of Revenue and the Cherokee County Commission, but such charge shall not,
in any event, exceed 10 percent of the total amount of the sales tax collected in the county
under this subpart. Such charge for collecting such sales tax may be deducted each month from
the gross revenues from such sales tax before certification of the amount of the proceeds
thereof due Cherokee County for that month. The Commissioner of Revenue shall pay into the
State Treasury all tax collected under this subpart, as such tax is received by the Department
of Revenue, and on or before the first day of each successive month (commencing with the month
following the month in which the department makes the first collection...
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45-14-243.07
Section 45-14-243.07 Charge for collection; disposition of funds. (a) The State Department
of Revenue shall charge Clay County for collecting the special county tax levied under this
part such amount or percentage of total collections as may be agreed upon by the Commissioner
of Revenue and the Clay County Commission, but such charge shall not, in any event, exceed
10 percent of the total amount of the special county tax collected in the county under this
part. Such charge for collecting such special tax may be deducted each month from the gross
revenues from such special tax before certification of the amount of the proceeds thereof
due Clay County for that month. The Commissioner of Revenue shall pay into the State Treasury
all tax collected under this part, as such tax is received by the Department of Revenue, and
on or before the first day of each successive month (commencing with the month following the
month in which the department makes the first collection hereunder) the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-243.07.htm - 2K - Match Info - Similar pages
45-21-241.26
Section 45-21-241.26 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Crenshaw County for collecting the special county tax levied under this subpart.
The amount of percentage of total collections may be agreed upon by the Commissioner of Revenue
and the Crenshaw County Commission, but the charge shall not exceed 10 percent of the total
amount of the special county tax collected in Crenshaw County under this subpart. The charge
for collecting the special tax may be deducted each month from the gross revenues from the
special tax before certification of the amount of the proceeds thereof due Crenshaw County
for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected
under this subpart as the tax is received by the Department of Revenue. On or before the first
day of each successive month, commencing with the month following the month in which the department
makes the first collection hereunder, the commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-241.26.htm - 3K - Match Info - Similar pages
28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
40-10-121
Section 40-10-121 Manner of redemption of land sold to state. THIS SECTION WAS AMENDED BY ACT
2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. TO SEE THE AMENDED VERSION,
SEE THE VERSION LABELED PENDING. (a) In order to obtain the redemption of land from tax sales
where the same has been heretofore or hereafter sold to the state, the party desiring to make
such redemption shall apply therefor as hereinafter provided and shall deposit with the judge
of probate of the county in which the land is situated the amount of money for which the lands
were sold, with interest thereon at the rate of 12 percent, together with the amount of all
taxes found to be due on such land since the date of sale, as provided herein, with interest
at the rate of 12 percent and all costs and fees due to officers. (b) Upon application to
the probate judge to redeem land where the same has been sold to the state for taxes, which
application shall be made on blank forms to be furnished by the Land...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-121.htm - 4K - Match Info - Similar pages
45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun County. (b) As used in this section, state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the
incorporated municipalities in the county and in the unincorporated areas of the county, in
addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-242.htm - 11K - Match Info - Similar pages
9-9-39
Section 9-9-39 Bonds - Payment of principal and interest. The principal and interest of bonds
issued under this article shall be payable at such place or places as the board of commissioners
may designate. At least two weeks before the principal and interest of any bonds are due and
payable, it shall be the duty of the treasurer of the water management district to forward
to the place of payment named in such bonds an amount sufficient to meet the principal and
interest thereon coming due together with the customary fee of such paying back, not to exceed
one fourth of one percent. It shall be the duty of the board of water management commissioners
in making the annual tax levy as provided in this article to take into account the maturing
bonds and interest on all bonds and to make ample provisions in advance for the payment thereof.
In case the proceeds of the original tax levy made under the provisions of this article are
not sufficient to pay the principal and interest of all the...
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