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40-20-3
Section 40-20-3 Tax levied upon producers in proportion to ownership at time of severance;
by whom tax paid; lien. (a) The privilege tax hereby imposed is levied upon the producers
of such oil or gas in the proportion of their ownership at the time of severance, but, except
as otherwise herein provided, the tax shall be paid by the person in charge of the production
operations, who is hereby authorized, empowered, and required to deduct from any amount due
to producers of such production at the time of severance the proportionate amount of the tax
herein levied before making payments to such producers. The tax shall become due and payable
as provided by this article and such tax shall constitute a first lien upon any of the oil
or gas so produced when in the possession of the original producer or any purchaser of such
oil or gas in its unmanufactured state or condition. In the event the person in charge of
production operations or the purchaser fails to pay the tax, then the department...
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45-44-246.01
Section 45-44-246.01 Additional tax. (a)(1) The Macon County Commission may impose on
every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes
tobacco or tobacco products in Macon County, a county privilege, license, or excise tax in
the following amounts: a. Five cents ($.05) for each package of cigarettes made of tobacco
or any substitute therefor. b. Five cents ($.05) for each package of cigars made of tobacco
or any substitute therefor, including the cigarette-sized or near cigarette-sized cigars,
but excluding single wrapped cigars. c. Five cents ($.05) for each sack, can, package, or
other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed,
and other kinds and forms of tobacco which are prepared in such manner suitable for smoking
in a pipe or cigarette. d. Five cents ($.05), for each sack, plug, package, or other container
of chewing tobacco, which tobacco is prepared in such manner suitable for chewing only...
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8-17-271
Section 8-17-271 Definitions. As used in this article, the following terms shall have
the following meanings: (1) AGENT. Any person authorized by the Department of Revenue to purchase
and affix stamps on packages of cigarettes. (2) CIGARETTE. Any of the following: a. Any roll
of tobacco wrapped in paper or in any substance not containing tobacco. b. Any roll of tobacco
wrapped in any substance containing tobacco which, because of its appearance, the type of
tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or
purchased by, consumers as a cigarette described in paragraph a. (3) MANUFACTURER. Any of
the following: a. Any entity which manufactures or otherwise produces cigarettes or causes
cigarettes to be manufactured or produced anywhere that the manufacturer intends to be sold
in this state, including cigarettes intended to be sold in the United States through an importer.
b. Any entity that becomes a successor of an entity described in paragraph a....
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11-51-90.1
Section 11-51-90.1 Definitions. As used in this article, the following terms shall have
the following meanings: (1) BUSINESS. Any commercial or industrial activity or any enterprise,
trade, profession, occupation, or livelihood, including the lease or rental of residential
or nonresidential real estate, whether or not carried on for gain or profit, and whether or
not engaged in as a principal or as an independent contractor, which is engaged in, or caused
to be engaged in, within a municipality. (2) BUSINESS LICENSE. An annual license issued by
a taxing jurisdiction for the privilege of doing any kind of business, trade, profession,
or any other activity in that jurisdiction, by whatever name called, which document is required
to be conspicuously posted or displayed except to the extent the taxpayer's business license
tax or other financial information is listed thereon or unless the municipality affirmatively
elects not to so require. However, municipal occupational licenses,...
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12-15-509
Section 12-15-509 Executive Council to adopt allocation guidelines; granting role of
State Team; eligible recipients; prerequisites to maintaining funding; penalty for noncompliance;
reporting requirement. (a) The Executive Council of the State Team shall adopt policies and
procedures relating to the allocation of available resources for providing services for multiple
needs children; for granting funds for programs and services on individuals; and for monitoring,
evaluating, and reviewing services provided by programs where funds are provided. Funds available
to provide services for multiple needs children may be allocated by the State Team: (1) To
counties, or groups of counties, based on detailed proposals, for establishing new, needs-based
local services or expanding existing programs. (2) To provide treatment for individual children.
(3) For other activities consistent with the purposes of this article. (b) The State Team,
with approval of the Executive Council, shall determine...
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28-7-11
Section 28-7-11 Wine manufacturers license; registration of labels; seizure of unregistered
goods; monthly reports. Every manufacturer, or its designated representative, desiring to
sell table wines in or for resale in this state shall register with the board prior to making
any such sales. Each such manufacturer, or its designated representative, shall be required
to file with the board, prior to making any sales in Alabama a list of its labels to be sold
in this state and shall file with the board its federal certificate of label approvals or
its certificates of exemption as required by the U.S. Treasury Department. All table wines
whose labels have not been registered as herein provided for shall be considered contraband
and may be seized by the board or its agents, or any peace officer of the State of Alabama
without a warrant and said goods shall be delivered to the board and disposed of as contraband
alcohol as provided by law. All such manufacturers, or their designated...
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31-10-20
Section 31-10-20 Definitions. The following words and terms used in this article shall
have the meanings as set forth in this section: (1) ACTIVE MEMBER. A member of a federally
recognized unit of the Alabama National Guard meeting the minimum requirements for satisfactory
membership as defined in the regulations of the Department of the United States Army and the
Department of the United States Air Force. (2) ALABAMA NATIONAL GUARD. Federally recognized
units of the Alabama National Guard. (3) DEGREE OBJECTIVE. A series of courses (enrolled hours)
which apply toward a specific degree. (4) TUITION. The total semester, quarter, or classroom
hour cost of instruction and fees, excluding late registration fees, academic penalty fees,
and electives fees, to the student as periodically published in the catalog of the educational
institution, not to exceed the average full-time class load. (5) TUITION BENEFITS. The difference
in the amounts provided for tuition pursuant to the Montgomery G.I....
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45-11-240.20
Section 45-11-240.20 Creation; offices, supplies, personnel; powers and duties. (a)
There is hereby created within the tax collector's office of Chilton County a license division.
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 insure the tax collector has sufficient help and shall provide
such clerks and other assistants for the tax collector as shall be necessary from time to
time for the proper and efficient performance of the duties of his or her office. The tax
collector 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 clerks and...
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45-14-244.02
Section 45-14-244.02 Collection of tax; stamps. It shall be unlawful for any dealer,
storer, or distributor engaged in or continuing in the business in Clay County for which the
tax is levied to fail or refuse to add to the sales price and collect from the purchaser the
amount due to Clay County on account of the tax herein provided, to refund or offer to refund
all or any part of the amount collected or absorbed, or advertise directly or indirectly,
the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or
association violating this section shall be subject to a civil penalty of not less
than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation
of this section shall constitute a separate offense. (1) The State Department of Revenue
may collect all taxes levied pursuant to this part at the same time and in the same manner
as state sales and use taxes are collected. (2) The tax levied herein shall be paid by affixing...
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45-18-244.02
Section 45-18-244.02 Collection of tax; stamps. It shall be unlawful for any dealer,
storer, or distributor engaged in or continuing in the business in Conecuh County for which
the tax is levied to fail or refuse to add to the sales price and collect from the purchaser
the amount due on account of the tax herein provided, to refund or offer to refund all or
any part of the amount collected or absorb, or advertise directly or indirectly, the absorption
of the tax or any portion thereof. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this section
shall constitute a separate offense. (1) The State Department of Revenue or, as otherwise
provided by resolution of the county commission, the Conecuh County Tax Collector shall collect
all taxes levied pursuant to this part at the same time and in the same manner as state...
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