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45-40-245.35
Section 45-40-245.35 Special provisions respecting payment of use tax; receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county, which storage, use, or other consumption
is not exempted from the use taxes herein authorized to be levied, shall at the time of making
such sale, or if the storage, use, or other consumption of such tangible personal property
in the county is not then subject to the taxes herein authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month next succeeding following the close of each quarterly period, each registered
seller shall file with the State Department of Revenue a return for the then...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.35.htm - 3K - Match Info - Similar pages
11-50-399
Section 11-50-399 Acquisition of competing gas systems, etc. All districts incorporated under
the provisions of this article shall have all powers and be subject to all limitations with
respect to the acquisition of competing gas systems and the duplication of existing privately
owned gas systems to the same extent as boards under the provisions of Sections 11-50-266
through 11-50-270. (Acts 1951, No. 762, p. 1319, ยง17.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-399.htm - 733 bytes - Match Info - Similar pages
40-20-50
Section 40-20-50 Collection of severance taxes; deposit into fund; distribution of investment
income; trustees; escrow agents; limitations. Any laws or parts of laws to the contrary notwithstanding,
any annual privilege tax levied upon persons engaging in the business of producing or severing
oil or gas or other hydrocarbons from the soil or waters of this state measured by the gross
value of such oil or gas or other hydrocarbons and which tax is applicable only in a particular
county and under which collections were being made on January 1, 1987, or which shall hereafter
be levied pursuant to legislative act, shall be continued and collected only as herein prescribed:
(1) All revenues collected from such local severance taxes shall, beginning the first day
of the month following August 3, 1987, be paid into the general fund of the county exclusively
for transfer and deposit into a trust fund hereby established until the total sum of $15,000,000
in severance tax revenues of the type...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-50.htm - 5K - Match Info - Similar pages
40-21-105
Section 40-21-105 Seller to collect tax; regulations; penalty. Every seller making sales of
utility services for storage, use, or other consumption in this state, not exempted under
the provisions of Section 40-21-103, shall at the time of making such sales or, if the storage,
use, or other consumption of the utility services is not then taxable hereunder, at the time
such storage, use or other consumption becomes taxable hereunder, collect the tax imposed
by this article from the purchaser and give to the purchaser a receipt therefor in the manner
and form prescribed by the department. The tax required to be collected by the seller from
the purchaser shall be displayed separately from the list, advertised in the premises, marked
or other price on the sales check or other proof of sales. It shall be unlawful for any such
seller to advertise or hold out or state to the public or to any customer, directly or indirectly,
that the tax or any part thereof imposed by this article will be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-105.htm - 2K - Match Info - Similar pages
40-23-102
Section 40-23-102 Excise tax levied on storage or use of automotive vehicles, motorboats, truck
trailers, manufactured homes, etc.; additional receipts and taxes collected. (a) There is
hereby levied and shall be collected as herein provided, in lieu of the excise tax levied
by subsection (c) of Section 40-23-61, an excise or use tax upon every person, firm, or corporation
purchasing outside the state, other than at wholesale, any automotive vehicle, motorboat,
truck trailer, trailers, semitrailer, or travel trailer, required to be registered or licensed
with the judge of probate of any county in this state for use, storage, or other consumption
within this state a tax in an amount equal to two percent of the purchase price. (b) Commencing
October 1, 1989, there is hereby levied and shall be collected, as provided for under the
provisions of subsection (e) of Section 40-23-104, an excise or use tax in the amount equal
to two percent of the purchase price on the storage, use, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-102.htm - 2K - Match Info - Similar pages
45-29-241
Section 45-29-241 Disposition of funds. (a) Of the proceeds of the oil and gas severance tax
provided by Sections 40-20-1 through 40-20-13, which are distributed to the County General
Fund of Fayette County, or to the general fund of any municipality therein, 20 percent of
such proceeds shall be transferred to the county education department and shall be used as
follows: Five percent shall be used for classroom supplies and equipment, which shall be in
addition to any classroom support provided by the state; five percent shall be used for the
repair, renovation, or new construction of educational buildings or facilities, or for the
purchase of new school buses; and 10 percent shall be used only for capital improvements,
renovation, or to replace funds pledged to capital improvement projects. (b) The five percent
pledged for school supplies shall be distributed by the county board of education to the principal
of each public school located within the county on a per student basis. (c)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-241.htm - 2K - Match Info - Similar pages
40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
11-51-201
Section 11-51-201 Applicability of provisions of state sales tax law; collection of tax on
vehicles not sold through licensed Alabama dealer. (a) All taxes levied or assessed by any
municipality pursuant to the provisions of Section 11-51-200 shall be subject to all definitions,
exceptions, exemptions, proceedings, requirements, provisions, rules and regulations promulgated
under the Alabama Administrative Procedure Act, direct pay permit and drive-out certificate
procedures, statutes of limitation, penalties, fines, punishments, and deductions for the
corresponding state tax as are provided by Sections 40-2A-7, 40-23-1, 40-23-2, 40-23-2.1,
40-23-4 to 40-23-31, inclusive, 40-23-36, 40-23-37, except for those provisions relating to
the tax rate, and 40-23-38, except where inapplicable or where otherwise provided in this
article. (b) Notwithstanding the provisions of subsection (a), the tax provided in Section
11-51-200 on any automotive vehicle, truck trailer, trailer, semitrailer, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-201.htm - 1K - Match Info - Similar pages
11-51-203
Section 11-51-203 Applicability of provisions of state excise or use tax law; collection of
tax on vehicles sold by dealers not licensed in Alabama or by licensed dealers who fail to
collect sales taxes; fees. (a) All taxes levied or assessed by any municipality pursuant to
the provisions of Section 11-51-202 shall be subject to all definitions, exceptions, exemptions,
proceedings, requirements, provisions, rules and regulations promulgated under the Alabama
Administrative Procedure Act, direct pay permit and drive-out certificate procedures, statutes
of limitation, penalties, fines, punishments, and deductions for the corresponding state tax
as are provided by Section 40-2A-7 and Article 2 of Chapter 23 of Title 40, except where inapplicable
or where otherwise provided in this article. (b) Notwithstanding the provisions of subsection
(a), the tax provided in Section 11-51-202 on any automotive vehicle, truck trailer, trailer,
semitrailer, or travel trailer required to be licensed with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-203.htm - 2K - Match Info - Similar pages
40-12-224
Section 40-12-224 Collection of tax. The provisions of this article shall be administered and
the tax herein levied shall be collected in accordance with the procedures set forth in Article
1 of Chapter 23 of this title for administering and collecting the tax therein levied, and
for such purposes there are hereby incorporated into this article by reference the provisions
of Sections 40-23-7 through 40-23-12, Section 40-23-25, Section 40-23-27 and Sections 40-23-30
and 40-23-31, together with the definitions applicable to said sections contained in Section
40-23-1; provided, that wherever in the said provisions the term "gross proceeds of sales"
or "gross receipts" shall appear, the same for the purposes of this article shall
be construed to mean "gross proceeds" as defined in this article; provided further,
that a sale of tangible personal property to any person engaging in the business of leasing
or renting such tangible personal property to others, if such tangible personal property...
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