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45-39-92.46
Section 45-39-92.46 Review of records; rules and regulations; recovery of collection
costs. It shall be the duty of the County Commission of Lauderdale County to enforce this
subpart upon its imposing the tax thereunder, and it shall have the right itself, or its members
or its agents, to examine the books, reports, and accounts of every distributor, storer, or
retail dealer of gasoline or motor fuel on which the tax has been imposed and to make any
and all rules and regulations necessary and proper for the collection of the tax. Provided,
however, upon resolution of the Lauderdale County Commission, the State Department of Revenue
is hereby authorized and directed to collect all taxes now or hereafter levied by the county
under this subpart. The State Department of Revenue shall commence the administration and
collection of the taxes imposed herein no later than the first day of the third month following
the receipt and approval by the Commissioner of Revenue of the resolution...
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45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when
used in this section shall have the meaning ascribed to them below, unless the context
clearly indicates a different meaning: (1) "Gasoline" means any type of gasoline,
naptha, or other liquid motor fuel, or any device or substitute therefor, commonly used in
internal combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor
fuel, gas oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor.
(3) "Kerosene" means the product known commercially as "kerosene oil."
(b) In addition to all other taxes and licenses, there is hereby levied upon every distributor,
refiner, retail dealer, or storer of gasoline, kerosene, or diesel fuel in Blount County,
Alabama, an excise tax of one cent ($.01) per gallon upon the selling, distributing, storing,
or withdrawing from storage in Blount County for any use, gasoline, kerosene, or diesel fuel
as defined by this section;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-242.htm - 9K - Match Info - Similar pages
40-17-352
Section 40-17-352 Criminal penalties. (a) Any person who willfully does any of the following
is guilty of a misdemeanor and upon conviction thereof shall be fined not less than five thousand
dollars ($5,000) nor more than twenty-five thousand dollars ($25,000), or imprisoned for not
more than one year, or both: (1) Fails to obtain a license as required by this article prior
to engaging in an activity for which a license is required. (2) Fails to pay to this state
no more than 30 days after the date the tax is due the tax levied by this article. (3) Makes
a false statement on an application, return, ticket, invoice, statement, or any other document
required under this article. (4) Fails to file no more than 30 days after it is due any return
required by this article. (5) Fails to maintain any record required by this article. (6) Makes
a false statement in an application for a refund. (7) Fails to make required disclosure of
the correct amount of fuel sold or used in this state. (8)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-352.htm - 3K - Match Info - Similar pages
45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief
clerk; powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October
1, 1991, there is hereby created the office of commissioner of licenses. The salary of the
commissioner of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually.
The annual salary shall be payable in equal biweekly installments from the general funds of
the county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-120.htm - 16K - Match Info - Similar pages
8-21A-5
Section 8-21A-5 Supplier's duties to dealers - Provision of repair parts; return of
surplus parts. (a) Every supplier shall provide for the availability of repair parts throughout
the reasonable useful life of any equipment sold by the supplier or dealer. (b) Every supplier
shall give written notice to and provide to its dealers, on at least an annual basis, an opportunity
to return a portion of dealer's surplus parts inventory for credit. This surplus procedure
shall be administered as follows: (1) The supplier must notify its equipment dealers of a
time period, in no event less than 90 days' duration, during which time equipment dealers
may submit their surplus parts lists and return their surplus parts to the supplier. (2) Pursuant
to this subdivision, a supplier must allow surplus parts return authority on a dollar value
of parts equal to 10 percent of the total dollar value of parts purchased on stock order by
the dealer from the supplier during the twelve month period immediately...
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8-21C-7
Section 8-21C-7 Duties of warrantors; warranty claims. (a) Each warrantor shall do all
of the following: (1) Specify in writing each of its dealer obligations, if any, for preparation,
delivery, and warranty service on its products. (2) Compensate a dealer for warranty service
required of the dealer by the warrantor. (3) Provide a dealer the schedule of compensation
to be paid and the time allowances for the performance of any work and service. The schedule
of compensation shall include reasonable compensation for diagnostic work as well as warranty
labor. (b) Time allowances for the diagnosis and performance of warranty labor shall be reasonable
for the work to be performed. In the determination of what constitutes reasonable compensation
under this section, the principal factors to be given consideration shall be the actual
wage rates being paid by the dealer and the actual retail labor rate being charged by the
dealers in the community in which the dealer is doing business. The...
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32-8-3
Section 32-8-3 Powers and duties of department. (a) The department shall prescribe and
provide suitable forms of applications, certificates of title, notices of security interests,
and all other notices and forms necessary to carry out this chapter. (b) The department may
do any of the following: (1) Make necessary investigations to procure information required
to carry out this chapter. (2) Adopt and enforce reasonable rules to carry out this chapter.
(3) Assign a new identification number to a vehicle if it has none, or its identification
number is destroyed or obliterated, or its motor is changed, and shall issue a new certificate
of title showing the new identification number. (4) Revoke the authority of a dealer or other
person appointed by the department to act as a designated agent under this chapter and rules
adopted thereunder when it finds that the dealer or other person has failed to faithfully
perform his or her duties under this chapter or has been convicted of violating...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-8-3.htm - 2K - Match Info - Similar pages
45-9-84
Section 45-9-84 Operations. (a) There is hereby created within the judge of probate's
office of Chambers County a license division which shall issue all licenses issued through
the judge of probate's office, except marriage licenses. The county commission shall furnish
suitable quarters and provide the necessary forms, books, stationery, records, equipment,
and supplies, except such stationery forms and supplies as are furnished pursuant to law by
the State Department of Finance or the State Comptroller. The county commission shall also
provide such clerks, and other assistants for the judge of probate as shall be necessary from
time to time for the proper and efficient performance of the duties of his or her office.
The judge of probate shall have authority to employ such clerks, and other assistants, and
to fix their compensation; however, the number and compensation of such clerks and other assistants
shall be subject to the approval of the county commission. The compensation of the...
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34-1A-6
Section 34-1A-6 Licenses - Exceptions. The licensing and regulatory provision of this
chapter shall not apply to any of the following persons, entities, or activities: (1) The
installation, servicing, monitoring, or responding to an alarm device which is installed in
a motor vehicle, aircraft, or boat. (2) The installation of an alarm system on property owned
by or leased to the installer. (3) A person or business entity who owns, installs, services,
or monitors alarm systems, CCTV systems, electronic access control systems, or mechanical
locking systems, on property owned by or leased to him or her or the business entity or, if
the person or business entity does not charge for the system or its installation, installs
it for the protection of his or her personal property located on the property of another,
and does not install or monitor the system as a normal business practice on the property of
another. (4) A person or business entity whose sale of an alarm system, CCTV system,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-1A-6.htm - 6K - Match Info - Similar pages
40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY
6, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this
section, it shall be unlawful for any person to print, publish, or divulge, without
the written permission or approval of the taxpayer, the return of any taxpayer or any part
of the return, or any information secured in arriving at the amount of tax or value reported,
for any purpose other than the proper administration of any matter administered by the department,
a county, or a municipality, or upon order of any court, or as otherwise allowed in this section.
Statistical information pertaining to taxes may be disclosed at the discretion of the commissioner
or his or her delegate to the legislative or executive branch of the state. Upon request,
the commissioner or his or her delegate may make written disclosure as...
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