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45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations.
It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the
business in Hale County for which the tax is levied to fail or continuing in the business
in Hale 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 Hale County
Tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-242.32.htm - 2K - Match Info - Similar pages
45-3A-30.02
Section 45-3A-30.02 Payment of taxes; records; penalty. (a) The tax levied by this part,
except as otherwise provided, shall be due and payable to the City of Clayton, the Barbour
County Commission, or Department of Revenue, or other collection agent as may be designated
by resolution of the city governing body, on or before the 20th day of the month next succeeding
the month in which the tax accrues. On or before the 20th day of each month, every person
on whom the tax is levied by this part shall render to the designated collection agent on
a form prescribed by the agent, a true and correct statement showing the gross proceeds of
the business subject to the tax for the then preceding month, together with other information
as the designated collection agent requires. At the time of making the monthly report, the
taxpayer shall compute and pay to the designated collection agent the amount of tax shown
due. A person subject to the tax who conducts business on a credit basis may defer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3A-30.02.htm - 2K - Match Info - Similar pages
45-4-82.20
Section 45-4-82.20 Creation; powers and duties; payment of ad valorem tax. (a) There
is created within the office of the Judge of Probate of Bibb County a license division which
shall issue all motor vehicle licenses and titles. The county commission shall furnish suitable
quarters and provide the necessary forms, books, stationery, records, equipment, and supplies,
except the stationery, forms, and supplies furnished pursuant to law by the State Department
of Finance or state Comptroller. The county commission shall also provide 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 clerks and other assistants and to fix their compensation, subject to
and in accordance with the personnel policies and procedures of Bibb County concerning county
employees. The compensation of the clerks and assistants shall be paid out of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-82.20.htm - 5K - Match Info - Similar pages
8-17-97
Section 8-17-97 Collection and payment of inspection fee; filing requirements; rulemaking
authority. (a) It shall be the duty of the person first selling dyed diesel fuel, dyed kerosene,
or lubricating oil in this state or importing dyed diesel fuel, dyed kerosene, or lubricating
oil into the state, on which an inspection fee is due to collect and pay such inspection fee
to the Department of Revenue each month in respect of all dyed diesel fuel, dyed kerosene,
or lubricating oil sold or imported in the state during the preceding month unless the purchaser
is an inspection fee permit holder. (b) It shall be the duty of the supplier or permissive
supplier to collect and pay the inspection fee to the Department of Revenue each month in
respect of all dyed diesel fuel or dyed kerosene destined for Alabama that is sold to an importer
that does not have a valid inspection fee permit issued by the Alabama Department of Revenue.
(c) It shall be the duty of the supplier or permissive supplier...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-97.htm - 3K - Match Info - Similar pages
8-17-98
Section 8-17-98 (Effective October 1, 2016) Inspection fee of ultimate consumers having
submitted refund petition. (a) Having submitted a refund petition for the excise tax under
the provisions of Section 40-17-329(h), the following ultimate consumers shall owe
an inspection fee to the Department of Revenue at a reduced rate of one-fortieth of a cent
($.00025) per gallon on undyed diesel fuel. The Department of Revenue is authorized to reduce
the excise tax refund by the amount of the inspection fee that is due. (1) Undyed diesel fuel
used by the ultimate consumer to operate boats, yachts, ships, or other maritime vehicles,
whether such boats, yachts, ships, or other maritime vehicles are used commercially or for
pleasure. (2) Undyed diesel fuel used by the ultimate consumer to propel or operate tractors
which are not operated on public highways but which are used exclusively in preparing and
cultivating land, harvesting any agricultural commodity, or for other agricultural purposes,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-98.htm - 2K - Match Info - Similar pages
21-1-17
Section 21-1-17 Bureau of Information for aid of blind or deaf; powers and duties of
Adult Department as to training, etc., of blind or deaf persons; development of policies,
etc. It shall be the duty of the Alabama Institute for Deaf and Blind, through its Adult Department,
to maintain a Bureau of Information, the object of which shall be to aid the blind or deaf
whose training is not otherwise provided for in finding employment, in developing home industries,
and in marketing their products. It shall, in its discretion, enter into a cooperative agreement
with the State Board of Education to expend funds under the Vocational Rehabilitation Act
and any other applicable state or federal law for special vocational training, materials,
tools, and books for use as a means in rehabilitating blind or deaf persons who may be in
need of such services; and it may, through the employment of teachers, give home instruction
to blind persons; provided, that it shall not undertake the permanent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/21-1-17.htm - 3K - Match Info - Similar pages
31-13-29
Section 31-13-29 Limitations on public records transactions conducted by unauthorized
aliens. (a) For the purposes of this section, public records transaction means applying
for or renewing a motor vehicle license plate, applying for or renewing a driver's license
or nondriver identification card, applying for or renewing a business license, applying for
or renewing a commercial license, or applying for or renewing a professional license. Public
records transaction does not include applying for a marriage license, any transaction relating
to housing under Title 24 or the ownership of real property, including the payment of property
taxes, or the payment of any other tax to the state or a political subdivision thereof, or
any other transaction. (b) An alien not lawfully present in the United States shall not enter
into or attempt to enter into a public records transaction with the state or a political subdivision
of the state and no person shall enter into a public records transaction...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/31-13-29.htm - 6K - Match Info - Similar pages
32-8-87
Section 32-8-87 Dismantling, destroying, changing identity of vehicle; certificate requirements;
insurance claims; "total loss"; removal of identification numbers, plates, etc.;
transfer of salvage vehicles; inspections; "component parts"; rebuilt vehicles;
flood vehicles; online verifications. (a) Each owner of a motor vehicle and each person mentioned
as owner in the last certificate of title who scraps, dismantles, destroys, or changes the
motor vehicle in such a manner that it is not the same motor vehicle described in the certificate
of origin or certificate of title shall as soon as practicable cause the certificate of origin
or certificate of title, if any, and any other documents or information required by the department
to be mailed or delivered to the department for processing. The department shall, with the
consent of any holder of liens noted on the surrendered certificate, enter a cancellation
upon its records. Upon cancellation of a certificate of origin or certificate of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-8-87.htm - 32K - Match Info - Similar pages
40-13-1
Section 40-13-1 Definitions. For the purposes of this article, the following terms shall
have the respective meanings ascribed to them by this section: (1) BONDS. Any revenue
bonds or notes that may at any time be issued by the Alabama State Docks Department pursuant
to authorization in Act No. 64, p. 115, of the Alabama Legislature of 1971 (First Special
Session), as same may be amended from time to time, for the purpose of constructing any seaport
facility. (2) COMMISSIONER. The Commissioner of Revenue of the Department of Revenue of the
State of Alabama. (3) PERSON. Any individual, firm, partnership, corporation, association,
or any combination thereof. (4) PRODUCER. Any person engaging in the business of severing
coal from the soil within this state. (5) PURCHASER. Any person acquiring title, outright
or conditionally, to any interest in severed coal. (6) SEVER. Cutting, mining, stripping,
or otherwise taking or removing from the soil within Alabama. (7) SEAPORT FACILITY. Any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-1.htm - 1K - Match Info - Similar pages
40-17-381
Section 40-17-381 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018
REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Notwithstanding
any law or ordinance regarding standardization of local levies, no later than October 31,
2019, the Department of Revenue shall develop and make available a system which allows any
taxpayer required to timely file and remit a county motor fuel tax calculated on a per gallon
basis or municipal motor fuel license tax calculated on a per gallon basis the capability
to file and remit motor fuel tax returns and payments through an electronic single point of
filing program. The system shall be available for use by any taxpayer for tax periods after
September 30, 2019, provided the taxpayer complies with this article and any rules adopted
by the department for the administration of the system. The system shall allow for motor fuel
tax return filing and tax remittance only and may not provide for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-381.htm - 3K - Match Info - Similar pages
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