9-17-25
Section 9-17-25 Tax for expenses of administration and enforcement of article - Levied; exemptions; payment. (a) For the purpose of defraying the expenses connected with the administration and enforcement of this article, including the expense of the inspections, tests, analyses, and all other expenses connected with the supervision and protection of crude petroleum oil and natural gas in the State of Alabama, there is hereby levied on the producer a tax equal in amount to two percent of the gross value, at the point of production, of the crude petroleum oil or natural gas produced for sale, transport, storage, profit, or for use from any well or wells in the State of Alabama. 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 section, but shall be computed as a percentage of gross proceeds, as provided in Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-25.htm - 2K - Match Info - Similar pages
33-5-52
Section 33-5-52 Boater safety certification generally. (a) Every person, except those specifically exempted by statutory enactment, within five years from April 28, 1994, shall procure a boater safety certification before operating a motorized vessel upon the waters of this state, as defined in Section 33-5-3. This section shall not apply to any sailboat, rowboat, or canoe. Notwithstanding anything to the contrary herein, an Alabama resident 16 years of age and older, who has not been previously issued a boater safety certification, may for a period of thirty (30) days following the date of sale of the vessel to the person, operate the vessel upon the waters provided the following conditions are met: (1) The vessel has been registered in the name of the person; and (2) a bill of sale for the vessel, indicating that the person is the purchaser and owner of the vessel, is in the possession of the person at all times of operation. In addition, any person while taking test drives of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/33-5-52.htm - 5K - Match Info - Similar pages
35-8B-3
Section 35-8B-3 Sale and distribution of alcoholic beverages within district. (a) If a majority of the board of control of a community development district formed under Section 35-8B-1(a), (b), or (d) consents to and approves the sale and distribution of alcoholic beverages within the district, it shall be lawful to sell and distribute alcoholic beverages in the community development district in the following manner and subject to the following terms, definitions, and conditions: (1) Upon being licensed by the Alabama Alcoholic Beverage Control Board, alcoholic beverages may be sold by the club of the district to members and their guests for on-premises consumption only. The club shall be licensed to sell alcoholic beverages to its members and their guests as a club liquor retail licensee by the Alabama Alcoholic Beverage Control Board, upon the club's compliance with the provisions of the alcoholic beverage licensing code and the regulations made thereunder. The original application...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-8B-3.htm - 6K - Match Info - Similar pages
40-20-1
Section 40-20-1 Definitions. For the purpose of this article, the following terms shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The state Department of Revenue. (2) ANNUAL. The calendar year or the taxpayer's fiscal year, when permission is obtained from the department to use a fiscal year as a tax period in lieu of a calendar year. (3) VALUE. The sale price or market value at the mouth of the well. If the oil or gas is exchanged for something other than cash, if there is no sale at the time of severance or if the relation between the buyer and the seller is such that the consideration paid, if any, is not indicative of the true value or market price, then the department shall determine the value of the oil or gas subject to the tax hereinafter provided for, considering the sale price for cash of oil or gas of like quality. (4) OIL. Crude petroleum oil and other hydrocarbons regardless of gravity which are produced at the well in liquid form by ordinary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-1.htm - 7K - Match Info - Similar pages
40-25A-1
Section 40-25A-1 Definitions. For the purposes of this chapter, the following terms shall have the respective meanings ascribed to them by this section: (1) PERSON. Individuals, firms, corporations, partnerships, companies, or other agencies, associations, incorporated or otherwise, singular or plural. (2) WHOLESALE SALE. A sale of tangible personal property by wholesalers to licensed retail merchants, jobbers, dealers, or other wholesalers for resale and does not include a sale by wholesalers to users or consumers, not for resale. (3) NET TAX PROCEEDS. The entire proceeds from the tax herein levied less cost of collection, refunds, grants and credits as may be authorized by law. (4) STATE. The State of Alabama. (5) DEPARTMENT. The Department of Revenue of the State of Alabama. (6) COMMISSIONER. The Commissioner of the Department of Revenue of the State of Alabama. (Acts 1980, No. 80-700, p. 1406, ยง1.)...
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9-15-82
Section 9-15-82 Article not to apply to certain transfers, reversions, sales, etc. (a) This article shall not apply to the transfers of real property between departments, boards, bureaus, commissions, institutions, corporations, or agencies of the state. These transfers may be made by mutual agreements between the chief executive officers of the respective departments with the approval of the Governor. This article shall not apply to the leasing or sale of timber from unused lands under Section 9-15-1 et seq.; to the leasing or sale of timber from school lands and swamp and overflowed lands under Section 9-15-30 et seq.; to the leasing of oil, gas, and other minerals under Section 9-17-60 et seq.; real property sold by the Department of Revenue under tax sales and redemptions; to the sale of property by the Alabama Historical Commission under Section 41-9-249(7); to reversions made under Section 31-4-18; to the sale or conveyance of real property by the Alabama Housing Finance...
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11-20-1
Section 11-20-1 Definitions. Wherever used in this article, unless a different meaning clearly appears in the context, the following terms, whether used in the singular or plural, here shall be given the following respective interpretations: (1) PROJECT. Any land and any building or other improvement thereon and all real and personal properties deemed necessary in connection therewith, whether or not now in existence, which shall be suitable for use by the following or by any combination of two or more thereof: a. Any industry for the manufacturing, processing or assembling of any agricultural or manufactured products; and b. Any commercial enterprise in storing, warehousing, distributing or selling products of agriculture, mining or industry, but does not include facilities designed for the sale or distribution to the public of electricity, gas, water or telephone or other services commonly classified as public utilities; provided, that in all counties having populations of not less...
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11-3A-4
Section 11-3A-4 Alcoholic beverage licenses in Class 3 municipalities with elected county commission chair. (a) This section shall apply to any county with a Class 3 municipality that has an elected county commission chair. (b) All other provisions of law, rules, or regulations to the contrary notwithstanding, the Alabama Alcoholic Beverage Control Board may not issue in the unincorporated area of any applicable county any form of license, including, but not limited to, off-premise consumption licenses, restaurant licenses, or club licenses, for the retail sale of any form of intoxicating beverages, including, but not limited to, malt liquor, beer, wine, liquor, or other alcoholic beverage regulated by the board, unless one of the following requirements are satisfied: (1) The application has first been approved by the county commission. (2) The denial of approval by the county commission has been set aside by order of the circuit court of the county on the grounds that approval by the...
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32-7A-6
Section 32-7A-6 Evidence of insurance; insurance card. (a) Every operator of a motor vehicle subject to the provisions of Section 32-7A-4 shall carry within the vehicle evidence of insurance. The evidence shall be legible and sufficient to demonstrate that the motor vehicle currently is covered by an Alabama liability insurance policy or an Alabama commercial automobile liability insurance policy as required under Section 32-7A-4 and may include, but is not limited to, the following: (1) An insurance card, or temporary insurance card, provided by the insurer or an authorized representative under this section. (2) The combination of proof of purchase of the motor vehicle within the previous 20 calendar days and a current and valid insurance card issued for the motor vehicle replaced by such purchase. (3) The current declarations page of an Alabama liability insurance policy. (4) An Alabama liability insurance binder, or legible copy thereof, Alabama certificate of liability insurance,...
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40-23-4.4
Section 40-23-4.4 Exemption form for equipment for certain commercial fishing vessels. In connection with the purchase of material, equipment, or machinery for commercial fishing vessels described in subdivision (13) of subsection (a) of Section 40-23-4, and therefore exempt from taxation under that section, the filing by the purchaser at retail of the material, equipment, or machinery with the seller of a certificate in substantially the following form shall relieve the seller of any obligation to collect tax under Chapter 23 of this title with respect to the sales described in that chapter: Exemption certification respecting material, equipment, or machinery which, at any time, enters into and becomes a component part of commercial fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard and licensed by the State of Alabama Department of Conservation and Natural Resources. The undersigned ___, (name) (address) hereby certifies...
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