|
40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
40-17-326
Section 40-17-326 Taxable activities; terminal operators deemed suppliers; tax to be added
to selling price of motor fuel. (a) A tax is imposed on the removal within this state of motor
fuel from the terminal using the terminal rack, other than by bulk transfer. The supplier
shall collect the tax imposed by this article from the person who orders the withdrawal at
the terminal rack. (b) Subject to Section 40-17-340, a tax is imposed at the time motor fuel
is imported into this state, other than by a bulk transfer, for delivery to a destination
in this state. The supplier or permissive supplier shall collect the tax imposed by this article
from the person who imports the motor fuel into this state. If the seller is not a supplier
or permissive supplier, then the person who imports the motor fuel into this state shall pay
the tax. (c) A tax is imposed on the sale or transfer of motor fuel in the bulk transfer/terminal
system in this state by a supplier to a person who is not registered...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-326.htm - 3K - Match Info - Similar pages
45-28-140
Section 45-28-140 Purchase of gasoline or motor fuel; equipment repairs. (a) This section shall
apply only to Etowah County. (b) It is the legislative intent of this section to declare that
volunteer rescue squads, volunteer fire departments, certain retired senior citizen volunteer
organizations, and certain other charitable foundations, agencies, and organizations are performing
vital governmental functions or services in behalf of the public welfare of our citizens and
for the public purpose. It is further declared that these volunteer organizations, agencies,
and foundations perform these governmental functions or services for the public at a cost
for less than it would cost the governing body to perform the same functions or services.
(c) The county governing body, in its sole discretion, upon resolution duly adopted, may allow
any volunteer rescue squad operating within the county, to buy gasoline or other motor fuels
from the county at its cost. Such purchases shall include any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-140.htm - 2K - Match Info - Similar pages
8-22-12
Section 8-22-12 Applicability of chapter generally. (a) The provisions of the Motor Fuel Marketing
Act shall not apply to a sale at wholesale or a sale at retail made (1) In an isolated transaction
and not in the usual course of business; (2) Where motor fuels are advertised, offered for
sale, or sold in a bona fide clearance sale for the purpose of discontinuing trade in such
motor fuel, and said advertising, offer to sell, or sale shall state the reason thereafter
and the quantity of such motor fuel advertised, offered for sale, or to be sold; (3) Where
motor fuel is advertised, offered for sale, or sold as imperfect or damaged, and said advertising,
offer of sale or sale shall state the reason therefor and the quantity of such motor fuel
advertised, offered for sale, or to be sold; (4) Where motor fuel is sold upon the final liquidation
of a business; or (5) Where motor fuel is advertised, offered for sale, or sold by any fiduciary
or other officer under the order or direction of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-22-12.htm - 1K - Match Info - Similar pages
8-22-3
Section 8-22-3 Legislative declaration and intent. It is hereby declared that marketing of
motor fuel in Alabama is affected with the public interest. It is hereby declared to be the
legislative intent to encourage fair and honest competition, and to safeguard the public against
creation of monopolies or unfair methods of competition, in transactions involving the sale
of, or offer to sell, or inducement to sell motor fuel in the wholesale and retail trades
in this state. It is further declared that the advertising, offering for sale, or sale of
motor fuel below cost or at a cost lower than charged other persons on the same marketing
level with the intent of injuring competitors or destroying or substantially lessening competition
is an unfair and deceptive trade practice. The policy of the state is to promote the general
welfare through the prohibition of such sales. The purpose of the Motor Fuel Marketing Act
is to carry out that policy in the public interest, providing for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-22-3.htm - 1K - Match Info - Similar pages
8-21A-2
Section 8-21A-2 Definitions. As used in this chapter, the following terms shall have the ascribed
meanings unless the context indicates a different meaning: (1) CONTINUING COMMERCIAL RELATIONSHIP.
Any relationship in which the equipment dealer has been granted the right to sell and/or service
equipment manufactured by the supplier. (2) COST or NET COST. The actual price paid by the
dealer to the manufacturer, distributor, or wholesaler, plus freight costs paid by or charged
to the dealer. (3) CURRENT NET PRICE. The dealer's price as listed in the supplier's effective
price list and/or catalog. (4) DEALER CONTRACT, DEALER AGREEMENT, or FRANCHISE. An agreement
or contract, expressed or implied, oral or written, by and between a supplier and a dealer
by which the dealer is granted the right to purchase, sell, distribute, and/or service the
supplier's equipment, and in which there is a community of interest in the marketing of farm
tractors, lawn and garden equipment, light industrial...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-21A-2.htm - 4K - Match Info - Similar pages
8-22-5
Section 8-22-5 Oil transfer price disclosure required. All persons engaged in commerce in this
state are required to disclose, upon request, their transfer prices on each grade of motor
fuel transferred or sold to itself or an affiliate for resale at another marketing level of
distribution. Such disclosure shall only be made to those persons affected by such transfer
prices or in any legal proceedings arising from this chapter. (Acts 1984, No. 84-260, p. 433,
ยง5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-22-5.htm - 773 bytes - Match Info - Similar pages
8-20-7.1
Section 8-20-7.1 Compensation of dealers for recall repairs. (a) For the purposes of this section,
the following words have the following meanings: (1) MANUFACTURER. A manufacturer, distributor
or wholesaler, factory branch, or distributor branch. (2) STOP-SALE ORDER. A notification
issued by a manufacturer to its franchised new motor vehicle dealers stating that certain
used vehicles in inventory shall not be sold or leased, at either retail or wholesale, due
to a federal safety recall for a defect or a noncompliance, or a federal emissions recall.
(b) A manufacturer shall compensate its new motor vehicle dealers for all labor and parts
required by the manufacturer to perform recall repairs. Compensation for recall repairs shall
be reasonable. If parts or a remedy are not reasonably available to perform a recall service
or repair on a used vehicle held for sale by a dealer authorized to sell and service new vehicles
of the same line-make within 30 days of the manufacturer issuing the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-20-7.1.htm - 4K - Match Info - Similar pages
28-9-4
Section 28-9-4 Prohibited acts - Suppliers. A supplier is prohibited from doing the following:
(1) Fail to provide each wholesaler of the supplier's brand or brands with a written agreement
which contains in total the supplier's agreement with each wholesaler, and designates a specific
exclusive sales territory. Any agreement which is in existence on March 3, 1988, shall be
renewed consistent with this chapter; provided, that this chapter may be incorporated by reference
in the agreement. Provided, however, nothing contained herein shall prevent a supplier from
appointing, one time for a period not to exceed 90 days, a wholesaler to temporarily service
a sales territory not designated to another wholesaler, until such time as a wholesaler is
appointed by the supplier; and such wholesaler who is designated to service the sales territory
during this period of temporary service shall not be in violation of the chapter, and, with
respect to the temporary service territory, shall not have...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-9-4.htm - 6K - Match Info - Similar pages
40-12-391
Section 40-12-391 License - Generally. (a) No person shall be licensed as a motor vehicle dealer
under Section 40-12-51, 40-12-62, or 40-12-169, nor shall any person engage in business as,
serve in the capacity of, or act as a new motor vehicle dealer, used motor vehicle dealer,
motor vehicle rebuilder, or motor vehicle wholesaler in this state, without first obtaining
a master dealer license as provided in this article and, if a new motor vehicle dealer or
a used motor vehicle dealer, a state sales tax number. (b) No person shall engage in the business
of buying, selling, exchanging, advertising, or negotiating the sale of new motor vehicles
unless he or she holds a valid master dealer license as a new motor vehicle dealer in this
state for the make or makes of new motor vehicles being bought, sold, exchanged, advertised,
or negotiated or unless a bona fide employee or agent of the licensee. (c) No person, other
than a motor vehicle dealer licensed under this article or a recorded...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-391.htm - 3K - Match Info - Similar pages
|