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45-39-243.06
Section 45-39-243.06 Delinquency of payment of tax. If any distributor, storer, or retail
dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the
tax imposed under the authority of this part, the tax shall be deemed delinquent within the
meaning of this part and there shall be added to the amount of the tax a penalty of 25 percent,
provided, if in the opinion of the County Commission of Lauderdale County a good and sufficient
cause or reason is shown for such delinquency, the penalty may be remitted. The Lauderdale
County Commission shall be authorized and empowered to make returns for delinquent taxpayers
upon such information as it may reasonably obtain and add to that the penalty as prescribed
by this part. If any person shall be delinquent in the payment of any tax imposed pursuant
to this part, the County Commission of Lauderdale County shall issue execution, for the collection
of the same, directed to the Lauderdale County Sheriff, who shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-243.06.htm - 1K - Match Info - Similar pages
45-39-92.41
Section 45-39-92.41 Imposition of tax. The Lauderdale County Commission is hereby authorized
to impose excise taxes in an amount not to exceed two cents ($.02) per gallon on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within such counties and to require every distributor, retail dealer, or storer
of gasoline or motor fuel as herein defined to pay excise taxes upon the selling, distributing,
or withdrawing from storage for any use, gasoline and motor fuel as herein defined in such
counties; provided that excise taxes levied pursuant to this subpart shall not be levied upon
the sale of gasoline or motor fuel in interstate commerce, and provided further that if the
excise tax imposed under this subpart upon the sale of such gasoline or motor fuel shall have
been paid by a distributor or by retail dealer or storer, such payment shall be sufficient,
the intention being that the taxes shall not be paid but once. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-92.41.htm - 2K - Match Info - Similar pages
45-39-92.47
Section 45-39-92.47 Penalty for delinquency. If any distributor, storer, or retail dealer
in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax
imposed under authority of this subpart, the tax shall be deemed delinquent within the meaning
of this subpart and there shall be added to the amount of his or her tax a penalty of 25 percent,
provided, if in the opinion of the County Commission of Lauderdale County a good and sufficient
cause or reason is shown for such delinquency, the penalty may be rescinded. The Lauderdale
County Commission shall be authorized and empowered to make returns for delinquent taxpayers
upon such information as it may reasonably obtain and add to that the penalty as prescribed
by this subpart. If any person shall be delinquent in the payment of any tax imposed pursuant
to this subpart, the County Commission of Lauderdale County shall issue execution for the
collection of the same, directed to the Lauderdale County Sheriff, who...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-92.47.htm - 1K - Match Info - Similar pages
45-43-244.07
Section 45-43-244.07 Delinquency in payment of tax. If any distributor, storer, or retail
dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the
tax imposed under authority of this part, the tax shall be deemed delinquent within the meaning
of this part and there shall be added to the amount of his or her tax a penalty of 25 percent,
provided, if in the opinion of the County Commission of Lowndes County a good and sufficient
cause or reason is shown for such delinquency, the penalty may be remitted. The Lowndes County
Commission shall be authorized and empowered to make returns for delinquent taxpayers upon
such information as it may reasonably obtain and add to that the penalty as prescribed by
this part. If any person shall be delinquent in the payment of any tax imposed pursuant to
this part, the County Commission of Lowndes County shall issue execution for the collection
of the same, directed to the Lowndes County Sheriff, who shall proceed to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-244.07.htm - 1K - Match Info - Similar pages
8-21C-1
Section 8-21C-1 Legislative intent; applicability. (a) It is the intent of the Legislature
to protect the public health, safety, and welfare of the residents of the state by regulating
the relationship between recreational vehicle dealers, manufacturers, and distributors, by
maintaining competition, and by providing consumer protection and fair trade. (b) This chapter
applies to manufacturer and dealer agreements entered into on or after October 1, 2011. (c)
Chapter 20 of Title 8, shall not apply to any recreational vehicle manufacturer and dealer
agreement to which this chapter applies. This chapter does not otherwise amend or affect Chapter
20 of Title 8. (Act 2011-636, p. 1529, ยง1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-21C-1.htm - 1020 bytes - Match Info - Similar pages
32-20-22
Section 32-20-22 Designated agents of department. (a) Each judge of probate, commissioner
of licenses, director of revenue, or other county official in this state authorized and required
by law to issue motor vehicle license tags, unless otherwise provided by law, shall by virtue
of his or her office be a designated agent of the department. Judges of probate, commissioners
of licenses, directors of revenue, or other county officials may perform their duties under
this chapter either personally or through any of their deputies. (b) Every dealer, as defined
in this chapter, shall qualify as a designated agent of the department. The dealers may perform
their duties under this chapter either personally or through any of their officers or employees;
provided, that the dealers or persons shall enter into a bond with a corporate surety authorized
to do business in this state as surety thereon, payable to the State of Alabama in a sum as
provided in subsection (b) of Section 32-8-34,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-20-22.htm - 1K - Match Info - Similar pages
32-5-200
Section 32-5-200 Consent to blood test; definitions; incapacity; refusal to submit to
test; notice of suspension, etc., of license; hearing; appeal. (a) Any person who operates
a motor vehicle on the public highways of this state who is involved in an accident that results
in death or a serious physical injury to any person shall be deemed to have given consent
to a test of his or her blood for the purpose of determining the alcoholic content of his
or her blood or the presence of amphetamines, opiates, or cannabis. The test or tests shall
be administered at the direction of a law enforcement officer having reasonable grounds to
believe that the person, while driving a motor vehicle on the public highways of this state,
was under the influence of alcohol, amphetamines, opiates, or cannabis. The person shall be
informed by the law enforcement officer who is investigating the accident that failure to
submit to a test will result in the suspension of his or her privilege to operate a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-5-200.htm - 4K - Match Info - Similar pages
32-6-49.13
Section 32-6-49.13 Implied consent to take test of blood, breath, etc.; administration
of test; refusal to take test; report of a law enforcement officer; sanctions; notice and
hearing; review; notification of other states. (a) A person who drives a commercial motor
vehicle within this state is deemed to have given consent, subject to provisions of Section
32-5-192, to take a test or tests of that person's blood, breath, or urine for the purpose
of determining that person's alcohol concentration, or the presence of other drugs. (b)(1)
A test or tests shall be administered at the direction of a law enforcement officer, who after
stopping or detaining the commercial motor vehicle driver, has probable cause to believe that
driver was driving a commercial motor vehicle while having alcohol or drugs in his or her
system. The law enforcement officer shall test the driver at the scene by using a field breathalyzer
or other approved device, technique, or procedure approved by the Department of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-49.13.htm - 5K - Match Info - Similar pages
40-17-170
Section 40-17-170 Definitions. For the purpose of this article, the following terms
shall have the meanings respectively ascribed by this section: (1) LUBRICATING OIL.
Any devices or substitutes therefor, commonly used in lubricating or oiling engines, bearings,
journals, axles, hubs, and other parts of machinery; provided, that nothing contained in this
article shall be held to apply to those products known commercially as "kerosene oil,"
"fuel oil," or "crude oil." (2) PERSON. Persons, corporations, copartnerships,
companies, agencies, or associations, singular or plural. (3) DISTRIBUTOR. Any person or manufacturer
who engages in the selling of lubricating oil in this state by wholesale domestic trade, but
shall not apply to any transaction by such distributor in interstate commerce. (4) RETAIL
DEALER. Any person herein defined as distributor who is also engaged in the selling of lubricating
oils in this state at any place in this state in broken quantities. (5) STORER. Any person...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-170.htm - 1K - Match Info - Similar pages
45-1-210
Section 45-1-210 Motor vehicle licenses voided upon non-collectibility of payment. In
Autauga County, when a personal check given for a motor vehicle license is found to be noncollectible
for any reason, the judge of probate shall notify the license inspector who shall make a reasonable
attempt to retrieve the motor vehicle license in question. In the event the motor vehicle
license cannot be retrieved, the license inspector shall so state and the statement shall
constitute authorization for the judge of probate to void the motor vehicle license. Upon
voiding the motor vehicle license, the judge of probate shall receive credit for the cost
of the motor vehicle license, sales and use tax, ad valorem tax, issuance fee, interest, and
penalty for which payment was made on the non-collectible check. The appropriate state official
shall mark the records pertaining to the void license accordingly and, upon inquiry by any
law enforcement agency, shall notify the agency that the license in...
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