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2-13-123
Section 2-13-123 Collection of assessment; enforcement. (a) In the event a majority of the
bulk tank units eligible for participation in such referendum and voting therein shall vote
in favor of such assessment, then the said assessment shall be collected monthly for the number
of years set forth in the call for such referendum, and the collection of such assessment
shall be under such method, rules and regulations as may be determined by the state ADA conducting
the same; and the said assessment so collected shall be paid into the treasury of the state
ADA to be used together with other funds from other sources. Funds to be collected pursuant
to a referendum conducted under this article shall be withheld and paid by each handler, including
producer handlers, to the state ADA by the last calendar day of the month succeeding the month
in which the milk was received by the handler. (b) In the event of a failure to pay part or
all of an assessment levied pursuant to this article, the...
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40-12-128
Section 40-12-128 Mining of iron ore - Levy and amount of tax; limitation of actions. Every
person engaged in the business of mining iron ore or operating an iron ore mine in the State
of Alabama shall pay to the State of Alabama a license or privilege tax by the twentieth of
each month for the privilege of operating said iron ore mine during the current month in which
such payment is due an amount equal to $.03 per ton, of 2,240 pounds, on all iron ore mined
during the last preceding month in which said mine was operated according to the run of the
mine, whether such mine is an open mine or an underground mine, but no such tax shall be paid
to any county in this state. Railroad weights shall govern where said iron ore is loaded on
railroad cars in determining the amount of iron ore mined. In order that the industrial development
of the state may be best preserved and promoted and in order that any deleterious effect of
the tax levied in this section may be minimized, the Department of...
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40-17-325
Section 40-17-325 Levy of excise tax; rates. (a) Subject to the exemptions provided for in
this article, the tax is imposed on net gallons of motor fuel according to Section 40-17-326
at the following rates: (1) Eighteen cents ($.18) per gallon on gasoline, which is comprised
of a seven cents ($.07) excise tax, a supplemental five cents ($.05) excise tax, and an additional
six cent ($.06) excise tax. (2) Nineteen cents ($.19) per gallon on diesel fuel, comprised
of a thirteen cents ($.13) excise tax and an additional six cents ($.06) excise tax. (3) Nine
and one-half cents per gallon ($.095) on aviation gasoline and three and one-half cents per
gallon ($.035) on aviation jet fuel when the aviation fuel is sold to a licensed aviation
fuel purchaser. Aviation gasoline is to be taxed as gasoline and aviation jet fuel is to be
taxed as diesel fuel when not sold to a licensed aviation fuel purchaser. (b) The motor fuel
subject to the excise tax levied by this section shall not be subject to...
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40-26B-21
Section 40-26B-21 Privilege assessment on nursing facilities. To provide further for the availability
of indigent health care, the operation of the Medicaid program, and the maintenance and expansion
of medical services: (a) There is levied and shall be collected a privilege assessment on
the business activities of every nursing facility in the State of Alabama. The privilege assessment
imposed is in addition to all other taxes and assessments, and shall be at the annual rate
of one thousand eight hundred ninety-nine dollars and ninety-six cents ($1,899.96) for each
bed in the nursing facility. Beginning September 1, 2020, the privilege assessment shall be
increased from one thousand eight hundred ninety-nine dollars and ninety-six cents ($1,899.96)
for each bed in the nursing facility, by an addition to the privilege assessment equal to
three hundred twenty-seven dollars and forty-eight cents ($327.48) per annum. The addition
to the privilege assessment shall be paid in equal monthly...
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45-41-244.90
Section 45-41-244.90 Authorization of assessment and collection of tax. (a) This section shall
apply only to Lee County in those areas outside the corporate limits of the Cities of Auburn,
Opelika, and Phenix City. (b) In order to provide funds for the benefit of Lee County, the
Lee County Commission is hereby authorized to levy and to provide for the assessment and collection
of sales and use taxes outside the corporate limits of the Cities of Auburn, Opelika, and
Phenix City generally paralleling the state sales and use taxes in the county at a rate not
to exceed one percent. Notwithstanding anything to the contrary herein, the Lee County Commission
shall not levy any tax hereunder measured by gross receipts, except a sales or use tax which
generally parallels, except for the rate of tax, that imposed by the state under applicable
law. (c) The rate of tax levied under authority of this section on items having a rate of
tax under state sales and use tax laws different from the general...
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8-17-91
Section 8-17-91 Disposition of funds; overpayments. (a) The proceeds from the permit fees,
inspection fees, and penalties, if any, collected by the Commissioner of Agriculture and Industries
and the Revenue Commissioner pursuant to Section 8-17-87 together with one-third of the proceeds
of the six cent ($.06) additional motor fuel excise tax levied on gasoline under subdivision
(1) of subsection (a) of Section 40-17-325, shall be paid into the State Treasury and distributed
by the State Treasurer as follows: (1) An amount equal to five percent or no less than $175,000,
whichever is greater, of the combined proceeds received each month shall accrue to the credit
of, and be deposited in, the Agricultural Fund; and (2) The balance of the proceeds shall
be distributed as follows: a. 13.87 percent of the balance of the proceeds shall be distributed
equally among each of the 67 counties of the state monthly. The county shall deposit the proceeds
into the county's special RRR Fund as provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-91.htm - 9K - Match Info - Similar pages
9-12-42
Section 9-12-42 Duty to replant oysters and oyster shells on public reefs; option to pay replanting
costs, etc.; penalties. (a) The Marine Resources Division may establish by rule a shell fee
to be used for the replanting of oyster cultch material on the public reefs of this state
or for otherwise managing the oyster resources of this state. This fee shall be charged on
a per sack basis to all seafood dealers who are purchasing oysters directly from the harvester.
The fee shall be calculated and paid quarterly. The payment is due no later than one month
after the end of the previous quarter. (b) The division shall establish an Oyster Management
Fund and all monies paid to the department pursuant to the shell fee shall be deposited in
this fund. The monies in this Oyster Management Fund shall be used by the division to replant
cultch material on the public reefs of this state, to cultivate the public reefs of this state,
or to otherwise manage the oyster resources of this state. (c)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-12-42.htm - 2K - Match Info - Similar pages
22-6-196
Section 22-6-196 Privilege assessment - Failure to pay. Any PACE provider that fails to pay
the assessment levied by this article within the time required by this article shall pay,
in addition to the assessment, a penalty of 10 percent of the amount of assessment due, together
with interest thereon at the rate prescribed by Section 40-1-44, the penalty and interest
to be assessed and collected as part of the taxes. Provided, however, the department, if a
good and sufficient reason is shown, may waive or remit the penalty of 10 percent or a portion
thereof. If payment is not received by the last day of the month, the department shall notify
the Medicaid Agency which shall determine whether the PACE provider is a Medicaid provider,
and if so, shall withhold the payment, interest, and penalty due from any reimbursement due
the provider under the Medicaid program. The assessment levied by this article shall constitute
a debt due the State of Alabama and may be collected by civil action in...
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28-3-184
Section 28-3-184 Tax levied; collection; disposition of funds. (a) Levy. In addition to the
licenses provided for by Chapter 3A of this title, there is hereby levied a privilege or excise
tax on every person licensed under the provisions of said Chapter 3A who sells, stores or
receives for the purpose of distribution, to any person, firm, corporation, club or association
within the State of Alabama any malt or brewed beverages. The tax levied hereby shall be measured
by and graduated in accordance with the volume of sales by such person of malt or brewed beverages,
and shall be an amount equal to $.05 for each 12 fluid ounces or fractional part thereof.
(b) Collection. The tax levied by subsection (a) of this section shall be collected by the
Alabama Alcoholic Beverage Control Board and said tax shall be added to the sales price of
all malt or brewed beverages sold, and shall be collected from the purchasers. It shall be
unlawful for any person, firm, corporation, club or association...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-184.htm - 4K - Match Info - Similar pages
45-25-242.41
Section 45-25-242.41 Levy of tax. In addition to all other taxes imposed by law, there is imposed
an excise tax of one cent ($0.01) per gallon on persons, corporations, copartnerships, companies,
agencies, or associations engaged in the business of selling, distributing, storing or withdrawing
from storage for any purpose whatever, gasoline or other liquid motor fuels or devices or
substitutes, except diesel fuel used for any purpose whatsoever, therefor in DeKalb County,
Alabama, and to require every distributor, retail dealer or storer of gasoline as herein defined
to pay excise tax of one cent ($0.01) per gallon upon the selling, distributing, or withdrawing
from storage for any use, gasoline as herein defined in DeKalb County, Alabama; provided that
the excise tax levied by this subpart shall not be levied upon the sale of gasoline in interstate
commerce, and provided further that if the excise tax imposed by this subpart upon the sale
of such gasoline shall have been paid by a...
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