Code of Alabama

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45-23A-20
Section 45-23A-20 Sale of draft or keg beer or malt beverages. (a) This section only applies
in the corporate limits of the City of Daleville. (b) Subject to subsection (d), the sale
of draft or keg beer or malt beverages for on-premises consumption by retail licensees of
the Alabama Alcoholic Beverage Control Board is authorized within the corporate limits of
the city. The sale of draft or keg beer or malt beverages by retail licensees of the Alabama
Alcoholic Beverage Control Board is authorized within the corporate limits of the city only
if such beverages are sold in kegs. (c) All ordinances relating to the sale, consumption,
and possession of bottled or canned beer shall apply to draft or keg beer or malt beverages.
(d) The governing body of the city shall hold a referendum to determine if draft or keg beer
may be sold for on-premises consumption. If a majority of the voters voting thereon in the
municipality vote in favor of the question, then the sale of draft or keg beer for...
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45-23A-80
Section 45-23A-80 Sale of draft or keg beer or malt beverages. (a) This section only applies
in the corporate limits of the Town of Newton. (b) Subject to subsection (d), the sale of
draft or keg beer or malt beverages for on-premises consumption by retail licensees of the
Alabama Alcoholic Beverage Control Board is authorized within the corporate limits of the
town. The sale of draft or keg beer or malt beverages by retail licensees of the Alabama Alcoholic
Beverage Control Board is authorized within the corporate limits of the town only if such
beverages are sold in kegs. (c) All ordinances relating to the sale, consumption, and possession
of bottled or canned beer shall apply to draft or keg beer or malt beverages. (d) The governing
body of the town shall hold a referendum to determine if draft or keg beer may be sold for
on-premises consumption. If a majority of the voters voting thereon in the municipality vote
in favor of the question, then the sale of draft or keg beer for...
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45-23A-90
Section 45-23A-90 Sale of draft or keg beer or malt beverages. (a) This section only applies
in the corporate limits of the City of Ozark. (b) Subject to subsection (d), the sale of draft
or keg beer or malt beverages for on-premises consumption by retail licensees of the Alabama
Alcoholic Beverage Control Board is authorized within the corporate limits of the city. The
sale of draft or keg beer or malt beverages by retail licensees of the Alabama Alcoholic Beverage
Control Board is authorized within the corporate limits of the city only if such beverages
are sold in kegs. (c) All ordinances relating to the sale, consumption, and possession of
bottled or canned beer shall apply to draft or keg beer or malt beverages. (d) The governing
body of the city shall hold a referendum to determine if draft or keg beer may be sold for
on-premises consumption. If a majority of the voters voting thereon in the municipality vote
in favor of the question, then the sale of draft or keg beer for...
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9-17-26
Section 9-17-26 Tax for expenses of administration and enforcement of article - Records, returns
and remittances of producers; determination of gross value at point of production; rules and
regulations. (a) It shall be the duty of every person producing or in charge of production
of crude petroleum or natural gas from any well or wells in the State of Alabama for sale,
transport, storage, profit or for use to keep and preserve such records of the amount of all
such crude petroleum oil or natural gas produced for sale, transport, storage, profit or for
use as may be necessary to determine the amount of the tax for which he is liable under the
provisions of Section 9-17-25 and Section 9-17-35. (b) It shall be the further duty of every
such person to file with the Department of Revenue, not later than the fifteenth day of the
second calendar month following the month of production, a return, subscribed by the person
who completes such return, which must contain a printed declaration that...
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28-1-6
Section 28-1-6 Issuance of licenses for sale of intoxicating beverages in Class 1 or Class
2 municipalities. (a)(1) All other provisions of law, rules, or regulations to the contrary
notwithstanding, the Alabama Alcoholic Beverage Control Board shall absolutely have no authority
to issue any form of license in a Class 1 municipality, including, but not limited to, off-premises
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
is satisfied: a. The application has first been approved by the governing body of the Class
1 municipality in which the site of the license is situated. b. The denial of approval by
the Class 1 governing body has been set aside by order of the circuit court of the county
in which the site is situated on the ground that the municipal approval...
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40-17-168.10
Section 40-17-168.10 Deduction for sale or disbursement to exempt entities. (a) A licensed
public seller of compressed natural gas or liquefied natural gas or the licensed fleet producer
of compressed natural gas or liquefied natural gas may deduct the number of gallons of compressed
natural gas or liquefied natural gas sold or disbursed to the following entities provided
that the exempt entity has a valid exempt entity license issued in accordance with subsection
(j) of Section 40-17-332: (1) The United States government or any agency thereof. (2) Any
county governing body in this state. (3) The governing body of any incorporated municipality
in this state. (4) City and county boards of education in this state. (5) The Alabama Institute
for Deaf and Blind, the Department of Youth Services school district, and private and church
school systems, as defined in Section 16-28-1, which offer essentially the same curriculum
as offered in grades K-12 in the public schools of this state. (b)...
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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...
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40-23-199.2
Section 40-23-199.2 Marketplace facilitators. (a) For the purpose of this Act 2018-539, the
following terms shall have the respective meanings ascribed to them: (1) DEPARTMENT. The Alabama
Department of Revenue. (2) MARKETPLACE FACILITATOR. A person that contracts with marketplace
sellers to facilitate for a consideration, regardless of whether deducted as fees from the
transaction, the sale of the marketplace seller's products through a physical or electronic
marketplace operated by a person, and engages: a. Either directly or indirectly, through one
or more affiliated persons in any of the following: 1. Transmitting or otherwise communicating
the offer or acceptance between the purchaser and marketplace seller; 2. Owning or operating
the infrastructure, electronic or physical, or technology that brings purchasers and marketplace
sellers together; 3. Providing a virtual currency that purchasers are allowed or required
to use to purchase products from the marketplace seller; or 4....
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40-25-2.1
Section 40-25-2.1 Tax on cigar wrappers. (a) For the purposes of this section, the following
terms shall have the respective meanings ascribed to them by this section: (1) CIGAR WRAP.
An individual tobacco wrapper that is made wholly or in part from tobacco, including reconstituted
tobacco, whether in the form of tobacco leaf, sheet, or tube, if the wrap is designed to be
offered to or purchased by a consumer. (2) COMMISSIONER. The Commissioner of the Department
of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue of the State
of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied less costs
of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON. Individuals,
firms, corporations, partnerships, companies, or other agencies, associations, incorporated
or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE SALE. A sale
of tangible personal property by wholesalers to licensed retail...
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45-36A-100
Section 45-36A-100 Sale of draft or keg beer or malt beverages. (a) This section shall only
apply to the City of Scottsboro in Jackson County. (b) Subject to subsection (c), the sale
of draft or keg beer or malt beverages for on-premises and off-premises consumption by retail
licensees of the Alabama Alcoholic Beverage Control Board is authorized in the city. All resolutions
and ordinances relating to the sale, consumption, and possession of bottled or canned beer
shall apply to draft or keg beer or malt beverages. (c) The city governing body may hold a
referendum to determine if the sale of draft or keg beer or malt beverages for on-premises
and off-premises consumption by retail licensees of the Alabama Alcoholic Beverage Control
Board is authorized in the city. If a majority of the voters voting thereon in the city vote
in favor of the question, then the sale of draft or keg beer or malt beverages for on-premises
and off-premises consumption by retail licensees of the Alabama...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36A-100.htm - 2K - Match Info - Similar pages

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