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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-2.htm - 10K - Match Info - Similar pages
40-25-11
Section 40-25-11 Statements of common carriers, contract carriers, buses, etc. All common carriers,
contract carriers, buses and trucks transporting tobacco products may be required under regulations
to be prescribed by the Department of Revenue to transmit to the Department of Revenue a periodic
statement of such consignments or deliveries of tobacco products showing date, point of origin,
point of delivery and to whom delivered, and time of delivery, and all common carriers, buses
or trucks shall permit examination by the Department of Revenue or its agents of their records
relating to shipment or receipt of tobacco products. The common carriers, buses and trucks
shall permit the examination and investigation of their records of shipment or receipts relating
to tobacco products, when and wherever it is deemed advisable and necessary by the Department
of Revenue or its agents in the enforcement of this article. Inspectors, stamp deputies and
other duly authorized agents of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-11.htm - 1K - Match Info - Similar pages
23-1-56
Section 23-1-56 Contracts to do work - Qualification of bidders. (a) Prequalifications of contractors.
The Director of Transportation shall require all bidders to furnish a statement under oath,
on such forms as the State Department of Transportation may prescribe, of detailed information
with respect to their financial resources, equipment, past record, and experience of both
the firm and personnel of the organization, together with such other information as the State
Department of Transportation may deem necessary for carrying out the provisions of this chapter.
Such forms shall include a financial statement actually prepared by a certified public accountant
(C.P.A.) or any independent licensed public accountant approved by the Alabama State Department
of Transportation, an inventory of equipment listing its location and book value, a listing
of material and equipment houses with whom a line of credit is established as well as those
firms from whom principal materials and equipment...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-56.htm - 13K - Match Info - Similar pages
9-13-86
Section 9-13-86 Filing of quarterly reports and payment of taxes - Manufacturers and processors;
payment of taxes. Every manufacturer and processor, within 30 days after the expiration of
each quarter annual period expiring, respectively, shall on the last day of March, June, September,
and December of each year, file with the department a statement under oath, on forms prescribed
by the department, showing the kinds of forest products and the gross quantity of each manufactured
during the preceding quarter annual period by the manufacturer or processor, showing the county
or counties in which such products were severed from the soil and showing the gross quantity,
if any, of such forest products severed from soil outside the State of Alabama and such other
reasonable and necessary information pertaining thereto as the department may require for
the proper enforcement of this article. At the time of rendering such quarter annual reports,
the manufacturer or processor shall pay to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-86.htm - 1K - Match Info - Similar pages
41-4-18
Section 41-4-18 Inventory of facilities and lands owned, leased, rented, etc., by certain state
entities. (a)(1) The State Department of Finance shall develop and maintain an automated inventory
of all facilities and lands owned, leased, rented, or otherwise occupied or maintained by
any agency of the state or by the judicial branch. The facilities inventory shall include
the location, occupying agency, and ownership. (2) For the purposes of this section, the term
facility means buildings, structures, and building systems, and does not include facilities
of the State Department of Transportation or the Alabama State Port Authority. (3) The State
Department of Transportation shall develop and maintain an inventory of their own facilities,
which inventories should be available to the public online. (4) The Alabama Commission on
Higher Education and the State Department of Postsecondary Education, respectively, shall
develop and maintain a facilities inventory, in the manner prescribed by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-4-18.htm - 3K - Match Info - Similar pages
22-40A-9
Section 22-40A-9 Manifests; out-of-state tires transported into Alabama. (a) The department
shall develop and promulgate a manifest through rulemaking. (b) All scrap tire receivers,
transporters, processors, and landfills are required to use a written manifest as prescribed
in this section and as provided by regulations of the department. The manifest shall identify
the quantity of tires transported, stored, or processed, and other information as the department
may require. The manifest shall be required to accompany the transportation, storage, and
processing of scrap tires until the tires are processed or disposed. (c) Records shall be
retained for a minimum of three years, or as otherwise required by the department. (d) The
department may establish regulations for transport of out-of-state tires into Alabama. (Act
2003-332, p. 823, §9; Act 2006-559, p. 1285, §1; Act 2009-779, p. 2433, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-40A-9.htm - 1K - Match Info - Similar pages
28-4-133
Section 28-4-133 Duty of common carriers, etc., to permit examination of books, records, papers,
etc., in connection with prosecutions under article, etc. In the prosecutions of violations
of this article or any law for the suppression of the evils of intemperance or the promotion
of temperance, any common carrier doing business in the State of Alabama or any person engaged
in the transportation in the state or making deliveries in this state of the liquors mentioned
in Section 28-4-120 or of other prohibited liquors and beverages is required to permit an
examination of all his books, records, papers, bills of lading and accounts pertaining to
the shipment of such liquors by any officer in this state whose duty it is to prosecute crime
or ferret out criminals, when such information is sought for the prosecution of persons charged
with or suspected of crime. (Acts 1915, No. 10, p. 39; Code 1923, §4701; Code 1940, T. 29,
§170.)...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor
Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability
Program or "WRAP". (b) For the purpose of this article, the following words shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations such
as warehousing, shipping, and storage of product, and who holds a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-260.htm - 8K - Match Info - Similar pages
37-3-10
Section 37-3-10 Certificate of public convenience and necessity - When required; application;
determination by commission. (a) No common carrier by motor vehicle subject to the provisions
of this chapter shall engage in intrastate commerce on any highway in this state unless there
is in force with respect to such carrier a certificate of public convenience and necessity
issued by the commission pursuant to the provisions of this chapter authorizing such operation.
The application for such certificate shall be decided in accordance with the procedure provided
in Section 37-3-11, and such certificate shall be issued or denied accordingly. No common
carrier of passengers holding a certificate of public convenience and necessity issued to
it by the commission shall be required to apply for a certificate under this chapter, but
such certificate held and effective shall be effective as if issued under this chapter, but
this shall not be construed or held to relieve the holder of such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-3-10.htm - 2K - Match Info - Similar pages
40-10-137
Section 40-10-137 Conveyance to Department of Conservation and Natural Resources of land bid
in by state - Procedure. Any lands which have been bid in by the state at tax sale shall,
after three years have elapsed from the date of sale to the state and no person having any
interest therein having redeemed same from tax sale, be subject to conveyance to the Department
of Conservation and Natural Resources in the manner hereinafter provided: (1) Whenever the
Department of Conservation and Natural Resources shall determine any lands which have been
bid in by the state at tax sale and the title to which has not passed out of the state, to
be suitable or desirable for the use of the said Department of Conservation and Natural Resources,
either for the purpose of being used as a state park, state forest, or for the purpose of
exchange for other lands of equal value, which are determined to be suitable for said purposes,
or for any other use or disposition which the Department of Conservation...
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