|
40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For
the purpose of this division, the following terms shall have the respective meanings ascribed
by this section: (1) PERSON or COMPANY. Used interchangeably, includes any individual,
firm, copartnership, association, corporation, receiver, trustee, or any other group or combination
acting as a unit and the plural as well as the singular number, unless the intention to give
a more limited meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue
of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama.
(4) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit
sales and the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages
8-17-101
Section 8-17-101 Cancellation of inspection fee permit. (a) In accordance with the provisions
of Chapter 2A of Title 40, the Department of Revenue may cancel the inspection fee permit
required under Section 8-17-96, upon written notice sent to the permit holder's last
known address, as it appears in the Department of Revenue's files, for any of the following
reasons: (1) Filing by the permit holder of a false report of the data or information required
by this article. (2) Failure, refusal, or neglect of the permit holder to file a report or
to provide any information required by this article. (3) Failure of the permit holder to pay
the full amount of all excise taxes and inspection fees due or to pay any penalties or interest
due. (4) Failure of the permit holder to keep accurate records of the quantities of petroleum
products received, produced, refined, manufactured, compounded, sold, imported, or used in
Alabama. (5) Conviction of the permit holder or a principal of the permit...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-101.htm - 2K - Match Info - Similar pages
9-17-24
Section 9-17-24 Notification requirement; hearing; fees; Alabama Oil and Gas Board Special
Fund. (a) Any person desiring or proposing to drill any well in search of oil or gas or any
person proposing to drill a Class II injection well as defined in the Federal Safe Drinking
Water Act, 42 U.S.C. § 300f et seq., before commencing the drilling of any such well, shall
notify the State Oil and Gas Supervisor upon the form as the State Oil and Gas Supervisor
may prescribe and shall pay to the State Treasurer a fee of three hundred dollars ($300) for
each well. The drilling of any well is hereby prohibited until notice is given and the fee
has been paid as herein provided. The State Oil and Gas Supervisor shall have the power and
authority to prescribe that the form indicate the exact location of the well, the name and
address of the owner, operator, contractor, driller, and any other person responsible for
the conduct of drilling operations, the proposed depth of the well, the elevation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-24.htm - 5K - Match Info - Similar pages
9-17-5
Section 9-17-5 Oil and Gas Board - Representation in litigation; administration of oaths.
The Attorney General shall be attorney for the board; provided, that in cases of emergency
the board may call upon the district attorney of the circuit where the action is to be brought
or defended to represent the board until such time as the Attorney General may take charge
of the litigation. Any member of the board, or the secretary thereof, shall have power to
administer oaths to any witness in any hearing, investigation or proceeding contemplated by
this article or by any other law of this state relating to the conservation of oil and gas.
(Acts 1945, No. 1, p. 1, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-5.htm - 975 bytes - Match Info - Similar pages
2-12-4
Section 2-12-4 Permits for sale of eggs required; permit fee; delinquency penalty; revocation
of permits and appeals therefrom. Every retail dealer who sells eggs or offers eggs for sale
in this state shall obtain a permit from the Commissioner of Agriculture and Industries which
authorizes the sale or offering for sale of eggs and which shall be issued free of any cost
or charge to the dealer. Such permit shall continue in effect for an indefinite period unless
revoked as provided in this section or unless the commissioner requires all such permits
previously issued terminated at the end of any fiscal year. Wholesale egg dealers or any egg
producer who shall elect to become subject to the requirements of this chapter, before such
a dealer or producer sells eggs or offers eggs for sale in this state, shall apply for and
obtain an annual permit to be issued by the Commissioner of Agriculture and Industries which
shall expire on September 30 of each year and shall be renewable on or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-12-4.htm - 4K - Match Info - Similar pages
2-4-2
Section 2-4-2 Appointment of assistant state veterinarians and state livestock inspectors.
The State Veterinarian, with the approval of the State Board of Agriculture and Industries,
shall appoint as many assistant state veterinarians and state livestock inspectors as they
may deem necessary and as the funds at their disposal shall permit. (Acts 1947, No. 694, p.
528, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-4-2.htm - 679 bytes - Match Info - Similar pages
34-16-14
Section 34-16-14 Actions by board to recover damages; liability of board members. (a)
The board may sue and be sued in its own name to recover actual or compensatory damages, including
interest and court costs, sustained within the State of Alabama as the result of conduct of
any licensee or permit holder who violates this chapter or the rules and regulations of the
board. (b) All members of the board shall be immune from civil liability while acting within
the scope of their duties as board members. (Act 98-675, p. 1480, §14.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-16-14.htm - 850 bytes - Match Info - Similar pages
40-20-2
Section 40-20-2 Levy and amount of tax upon business of producing or severing oil or
gas from soil, etc., generally. (a)(1) There is hereby levied, to be collected hereafter,
as herein provided, annual privilege taxes upon every person engaging or continuing to engage
within the State of Alabama in the business of producing or severing oil or gas, as defined
herein, from the soil or the waters, or from beneath the soil or the waters, of the state
for sale, transport, storage, profit, or for use. The amount of such tax shall be measured
at the rate of eight percent of the gross value of the oil or gas at the point of production
except as provided in subsequent subdivisions of this subsection. Provided, however, that
the tax on offshore production, produced from depths greater than 8,000 feet below mean sea
level, shall not be computed as a percentage of gross value at the point of production, as
provided in this article, but shall be computed as a percentage of gross proceeds, as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-2.htm - 8K - Match Info - Similar pages
8-17-87
Section 8-17-87 Inspection fee. (a) An inspection fee is imposed on the ultimate consumer
of gasoline at the rate of two cents ($.02) per gallon, if the excise tax levied on gasoline
under Section 40-17-325(a)(1) is refunded by the Department of Revenue unless the ultimate
consumer is specifically exempted from the inspection fee by this code. The Department of
Revenue is authorized to reduce the excise tax refund by the amount due for the inspection
fee. (b) An inspection fee is imposed on the ultimate consumer of undyed diesel fuel at the
rate of two cents ($.02) per gallon, if the excise tax levied on diesel fuel under Section
40-17-325(a)(2) is refunded by the Department of Revenue unless the ultimate consumer is specifically
exempted from the inspection fee by this code or unless the undyed diesel fuel is subject
to a reduced rate inspection fee in subsection (i). The Department of Revenue is authorized
to reduce the excise tax refund by the amount due for the inspection fee. (c)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-87.htm - 10K - Match Info - Similar pages
2-26-5
Section 2-26-5 Annual permit fees. (a) Every person who sells, offers for sale, exposes
for sale, distributes or solicits orders for the sale of any agricultural, vegetable, herb,
tree, shrub, or flower seed to retail seed dealers, farmers, or to others who use or plant
such seed in the State of Alabama shall, before selling or offering such seed for sale or
distributing or soliciting orders for the sale of such seed and on or before January 1 of
each year secure an annual permit from the Commissioner of Agriculture and Industries to engage
in such business. Seed dealers and other sellers of seed shall apply for an annual permit
upon forms prescribed by the commissioner, and such permit shall be issued upon the payment
of the following permit fees when the application is in proper form: (1) For each person engaged
in selling seed at retail in closed containers or packets of eight ounces or less displayed
on a supplemental container display, a permit fee established by the Board of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-26-5.htm - 7K - Match Info - Similar pages
|