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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....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-199.2.htm - 7K - Match Info - Similar pages
2-26-2
Section 2-26-2 Powers and duties of commissioner generally. It shall be the duty of the Commissioner
of Agriculture and Industries, who may act individually or through his authorized agents to:
(1) Inspect, sample, make analyses of and test agricultural, vegetable, herb, tree, shrub
and flower seeds transported, sold, offered or exposed for sale or distributed within this
state for sowing or planting purposes, at such time and place and to such extent as he may
deem necessary to determine whether said seeds are in compliance with the provisions of this
article and notify promptly the person who transported, sold, offered or exposed the seed
for sale of any violation; (2) Enter upon any public or private premises during regular business
hours in order to have access to seeds subject to this article and the rules and regulations
thereunder; (3) Issue and enforce a written or printed "stop-sale," "suspension
from sale" or "nonuse" order to the owner or custodian of any lot of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-26-2.htm - 2K - Match Info - Similar pages
8-17-97
Section 8-17-97 Collection and payment of inspection fee; filing requirements; rulemaking authority.
(a) It shall be the duty of the person first selling dyed diesel fuel, dyed kerosene, or lubricating
oil in this state or importing dyed diesel fuel, dyed kerosene, or lubricating oil into the
state, on which an inspection fee is due to collect and pay such inspection fee to the Department
of Revenue each month in respect of all dyed diesel fuel, dyed kerosene, or lubricating oil
sold or imported in the state during the preceding month unless the purchaser is an inspection
fee permit holder. (b) It shall be the duty of the supplier or permissive supplier to collect
and pay the inspection fee to the Department of Revenue each month in respect of all dyed
diesel fuel or dyed kerosene destined for Alabama that is sold to an importer that does not
have a valid inspection fee permit issued by the Alabama Department of Revenue. (c) It shall
be the duty of the supplier or permissive supplier...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-97.htm - 3K - Match Info - Similar pages
28-3A-6
Section 28-3A-6 Manufacturer licensing and requirements; tastings or samplings; charitable
event donations. (a) Upon applicant's compliance with this chapter and the rules adopted under
this chapter, the board shall issue to applicant a manufacturer license which shall authorize
the licensee to manufacture or otherwise distill, produce, ferment, brew, bottle, rectify,
or compound alcoholic beverages within this state for sale or distribution within this state.
No person shall manufacture or otherwise distill, produce, ferment, brew, bottle, rectify
or compound alcoholic beverages within this state or for sale or distribution within this
state or to the state, the board, or any licensee of the board, unless the person or the authorized
representative of the person shall be granted a manufacturer license issued by the board.
(b) No manufacturer licensee shall sell any alcoholic beverages direct to any retailer or
for consumption on the premises where sold except as specified under...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-6.htm - 10K - Match Info - Similar pages
2-27-12
Section 2-27-12 Sampling and inspection. (a) The commissioner or his agent is authorized to
enter upon any public or private premise or carrier at reasonable times during regular business
hours in the performance of his duties relating to pesticides, devices and records pertaining
to same. It shall be a violation of the penalty provisions of this article for any person
to refuse to allow such entrance for sampling and inspection purposes. (b) The commissioner
or his agent is authorized and directed to sample, test, inspect and make analyses of pesticides
sold or offered for sale or distributed within this state, at a time and place and to such
an extent as he may deem necessary to determine whether such pesticides are in compliance
with the provisions of this article. (c) The official analysis shall be made from the official
sample. The registrant may obtain upon request a portion of said official sample. If the official
analysis conforms to the provisions of this article, the official...
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41-16-123
Section 41-16-123 Provisions applicable to certain property held by division. This section
shall apply only to that property that has been held by the division for a period of not less
than 60 days from the date the property is first published in the list of surplus property,
as set out in subsection (b) of Section 41-16-121, and not purchased by any eligible entity
as set out in subsection (e) of Section 41-16-120 as follows: (1) All contracts made by or
on behalf of the State of Alabama or a department, board, bureau, commission, institution,
corporation, or agency thereof, of whatever nature for the sale or disposal of tangible personal
property owned by the State of Alabama, other than the following: a. Alcoholic beverages.
b. Products of the Alabama Institute for Deaf and Blind. c. Barter arrangements of the state
prison system. d. Books. e. School supplies. f. Food. g. Property used in vocational projects.
h. Livestock. i. Property owned by any state college or university,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-16-123.htm - 9K - Match Info - Similar pages
45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal program. (a)
This section shall only apply to Choctaw County. (b) As used in this section, state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63 of the Code of Alabama 1975. (c) The County Commission of Choctaw County may
levy, in addition to all other taxes, a privilege license tax against gross sales in an amount
up to two cents which shall be exclusively for the operational fund of the county mandatory
solid waste disposal program. The gross proceeds of all sales which are presently exempt under
the state sales and use tax statutes are exempt from the tax authorized by this section. (d)
The tax levied by this section shall be collected by the State Department of Revenue, or such
other entity as determined by the county commission, at the same time and in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-241.01.htm - 6K - Match Info - Similar pages
11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax
provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this chapter. (b) The tax levied by this chapter shall be collected by the State Department
of Revenue, the authority, the county, or by contract to a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-49B-22.htm - 7K - Match Info - Similar pages
20-1-33
Section 20-1-33 Food safety permit. (a) No person shall operate a food sales establishment
within this state which sells baby food, infant formula, or potentially hazardous food without
a food safety permit except those persons who operate any of the following establishments:
(1) A meat processing establishment which currently has a grant of inspection from the commissioner.
(2) A meat processing establishment which currently has a grant of inspection from the United
States Department of Agriculture. (3) A food service establishment required to obtain a food
service permit through the Alabama Department of Public Health except those operated in conjunction
with a food sales establishment otherwise requiring a permit. (b) Application shall be made
to the department each year for a food safety permit on forms requiring information to be
submitted and at the times required by the department. (c) Each application shall be accompanied
by a food safety permit fee in the amount of fifty...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/20-1-33.htm - 3K - Match Info - Similar pages
40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section,
it shall be unlawful for any person to print, publish, or divulge, without the written permission
or approval of the taxpayer, the return of any taxpayer or any part of the return, or any
information secured in arriving at the amount of tax or value reported, for any purpose other
than the proper administration of any matter administered by the department, a county, or
a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical
information pertaining to taxes may be disclosed at the discretion of the commissioner or
his or her delegate to the legislative or executive branch of the state. Upon request, the
commissioner or his or her delegate may make written disclosure as...
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