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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages
40-29-22
Section 40-29-22 Lien for taxes - Validity and priority against certain persons. (a) Purchasers,
holders of security interests, mechanic's lienors, and judgment lien creditors. The lien imposed
by Section 40-29-20 shall not be valid as against any purchaser, holder of a security interest,
mechanic's lienor, or judgment lien creditor until notice thereof which meets the requirements
of subsection (f) has been filed by the Commissioner of Revenue or his delegate, and shall
not be perfected as against any purchaser, holder of a security interest, mechanic's lienor,
or judgment lien creditor until the date such notice is filed. (b) Protection for certain
interest even though notice filed. Even though notice of a lien imposed by Section 40-29-20
has been filed, such lien shall not be valid: (1) SECURITIES. With respect to a security (as
defined in subsection (g)(4)): a. As against a purchaser of such security who at the time
of purchase did not have actual notice or knowledge of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-22.htm - 17K - 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
8-16-10
Section 8-16-10 Seizure for evidence of incorrect, false, or unsealed weight, measure, device,
package, or commodity. The Commissioner of Agriculture and Industries or any local sealer
of weights and measures is authorized and empowered to seize for use as evidence, without
formal warrant, any incorrect, false, or unsealed weight, measure, weighing, or measuring
device, package, or amount of commodity found to be used, retained, or offered or exposed
for sale, or sold in violation of the law. (Ag. Code 1927, §239; Code 1940, T. 2, §598.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-16-10.htm - 855 bytes - Match Info - Similar pages
2-15-94
Section 2-15-94 Livestock markets to provide services of permittee or public weighmaster; sale
by weight of livestock at markets failing to provide such services. (a) Before the Commissioner
of Agriculture and Industries is authorized to issue the permit to a person operating a livestock
market which is required by the provisions of Division 1 of this article, such livestock markets
shall be provided with the services of a person holding a permit under the requirements of
this division or services of a public weighmaster as authorized under Section 2-15-91. (b)
The sale of livestock at such livestock markets upon the basis of weight and failure to have
such services at each public sale shall be grounds for revoking the permit which authorizes
the operation of a livestock market. (Acts 1959, No. 169, p. 693, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-15-94.htm - 1K - Match Info - Similar pages
27-17A-21
Section 27-17A-21 Fine in lieu of suspension or revocation of certificate. (a) If the commissioner
finds that one or more grounds exist for the discretionary suspension or revocation of a certificate
of authority issued under this article, the commissioner may, in lieu of the suspension or
revocation, impose a fine upon the certificate holder in an amount not to exceed one thousand
dollars ($1,000) for each nonwillful violation and in an amount not to exceed ten thousand
dollars ($10,000) for each willful violation. (b) The commissioner may grant not more than
30 days from the date of the order for the payment of any fine. (Act 2002-74, p. 221, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-17A-21.htm - 975 bytes - Match Info - Similar pages
2-25-6
Section 2-25-6 Inspection certificate required for nurserymen and dealers in nursery stock;
fees. (a)(1) Before any nurseryman or dealer in nursery stock may sell, offer, or expose for
sale or distribution in this state any nursery stock, he or she shall apply for and obtain
from the commissioner an inspection certificate indicating compliance with the provisions
of this article and the rules and regulations promulgated thereunder. The inspection certificate
shall, among other requirements, be based upon an inspection conducted by the commissioner
of the nursery stock and the area where it is kept, stored or grown. The inspection certificate
issued by the commissioner shall expire on September 30 and shall be renewable on or before
October 1 for the succeeding fiscal year. (2) Where nursery stock is grown at more than one
location by one nurseryman, fees shall be based upon the previous year's volume of sales,
and established by rule of the Board of Agriculture and Industries, and the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-25-6.htm - 3K - Match Info - Similar pages
8-16-90
Section 8-16-90 Prohibited acts generally. Any person who, by himself or his servant or agent,
or as the servant or agent of another person, shall offer or expose for sale, sell, use in
the buying or selling of any commodity or thing or for hire or reward or in the computation
of any charge for services rendered on the basis of weight or measure when a charge is made
for such determination, retain in his possession a false weight or measure or weighing or
measuring device or any tool or appliance used in connection therewith which has not been
sealed by the Commissioner of Agriculture and Industries or by a local sealer of weights and
measures within one year, shall dispose of any condemned weight, measure or weighing or measuring
device contrary to law, remove any tag placed thereon by the commissioner or a local sealer,
who shall sell or offer or expose for sale less than the quantity he represents of any commodity,
thing or service, shall take or attempt to take more than the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-16-90.htm - 1K - Match Info - Similar pages
2-8-133
Section 2-8-133 Collection of assessment; disposition. In the event a majority of the producers
eligible for participation in a referendum conducted under the provisions of this article
and voting therein, shall vote in favor of the assessment, then the assessment shall be collected
annually for three years, as set forth in the call for the referendum, and the collection
of the assessment shall be under such method, rules, and regulations as may be determined
by the organization conducting the referendum. The assessment collected shall be paid into
the treasury of the organization conducting the referendum, to be used together with other
funds from other sources, including donations from individuals, concerns, or corporations
and grants from state or governmental agencies, for the purpose of promoting and stimulating,
by research, education, advertising, and other methods, the increased use and sale, domestic
and foreign, of the agricultural commodity covered by the referendum. Upon...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-8-133.htm - 2K - Match Info - Similar pages
7-8-103
Section 7-8-103 Rules for determining whether certain obligations and interests are securities
or financial assets. (a) A share or similar equity interest issued by a corporation, business
trust, joint stock company, or similar entity is a security. (b) An "investment company
security" is a security. "Investment company security" means a share or similar
equity interest issued by an entity that is registered as an investment company under the
federal investment company laws, an interest in a unit investment trust that is so registered,
or a face-amount certificate issued by a face-amount certificate company that is so registered.
Investment company security does not include an insurance policy or endowment policy or annuity
contract issued by an insurance company. (c) An interest in a partnership or limited liability
company is not a security unless it is dealt in or traded on securities exchanges or in securities
markets, its terms expressly provide that it is a security governed by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/7-8-103.htm - 2K - Match Info - Similar pages
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