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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of 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 beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
2-15-270
Section 2-15-270 Adoption of rules and regulations for control of manufacture, sale, etc.,
of hog cholera vaccines, serums, etc., by state board authorized. The State Board of Agriculture
and Industries is hereby authorized and empowered to adopt and promulgate rules and regulations
for the purpose of controlling the manufacture, sale, distribution, handling, keeping and
use of all veterinary, biological products, serums and vaccines that are used or intended
for use for the immunization, treatment, prevention or protection of swine from the disease
known as hog cholera. The sale, distribution or use of any such products may also be restricted
or prohibited by appropriate rules and regulations adopted and promulgated as authorized under
this section when the State Board of Agriculture and Industries finds and determines that
such action is necessary to control, eradicate and prevent the spread of hog cholera disease.
(Acts 1967, No. 397, p. 1000, ยง1.)...
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2-24-3
Section 2-24-3 Promulgation of rules and regulations as to procedures, methods, standards,
etc., for soil-testing laboratories. The State Board of Agriculture and Industries is hereby
authorized to adopt and promulgate rules and regulations which shall set forth and require
uniform methods, procedures and standards to be followed by soil-testing laboratories in determining
the fertilizer and lime needed for agricultural crop, pasture and garden production where
the results of such tests will be used for the sale, use and application of commercial fertilizers
and limes. Such rules and regulations may provide for the qualifications and training of laboratory
personnel, chemical and other procedures to be followed, soil extraction methods, use of calibration
data, laboratory reports, method and manner of making recommendations for the fertilizer and
lime needs of soils, procedure for check samples and other procedures, requirements and standards
deemed necessary for the operation of an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-24-3.htm - 1K - Match Info - Similar pages
20-1-78
Section 20-1-78 Powers and duties of State Board of Agriculture and Industries; rules and regulations.
(a) The State Board of Agriculture and Industries, as the administrative agency, shall perform
all of the following duties: (1) To make, amend, and rescind such rules and regulations as
may be necessary to carry out the provisions of this article, including, but without being
limited to, such orders, rules, and regulations as it is hereinafter specifically authorized
and directed to make and to establish fees for reimbursement of expenses. (2) To adopt from
time to time such regulations changing or adding to the required ingredients for flour, cornmeal,
grits, or bread specified in Sections 20-1-73 through 20-1-75 as shall be necessary to conform
to the definitions and standards of identity of enriched flour and other products from time
to time promulgated by the appropriate federal agency pursuant to the federal Food, Drug and
Cosmetic Act. (3) To issue an order, to be effective...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/20-1-78.htm - 3K - Match Info - Similar pages
40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
8-17-6
Section 8-17-6 Promulgation of rules and regulations; product to meet standards and other requirements.
(a) The Commissioner of Agriculture and Industries, with the approval of the State Board of
Agriculture and Industries, is authorized to adopt and promulgate by rule or regulation the
minimum standards and specifications for brake fluid. Such standards and specifications as
adopted under this section shall not be below the minimum standards and specifications established
by the Society of Automotive Engineers for heavy-duty type brake fluids No. 70-R-1. (b) Brake
fluid shall not be registered for sale or distribution unless such product meets the standards
and other requirements adopted under this section. (c) The Commissioner of Agriculture and
Industries, with the approval of the State Board of Agriculture and Industries, is also authorized
to promulgate and adopt reasonable rules and regulations necessary to carry out the evident
intent and purpose of this article. (Acts 1959, No....
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2-26-11
Section 2-26-11 Prohibited acts. (a) It shall be unlawful for any person to sell, offer for
sale, expose for sale or distribute within this state: (1) Any agricultural or vegetable seed
unless the test to determine the percentage of germination required by Section 2-26-7 shall
have been completed within a nine-month period, exclusive of the calendar month in which the
test was completed, immediately prior to sale or offering for sale, transportation or distribution;
provided, however, that the State Board of Agriculture and Industries shall have authority
under rules and regulations adopted under this article to prescribe a shorter required test
period when deemed necessary to meet seasonal conditions with respect to certain seed; provided
further, that the State Board of Agriculture and Industries shall also have authority pursuant
to rules and regulations to prescribe a longer period of time for the test required to determine
the percentage of germination for agricultural and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-26-11.htm - 4K - Match Info - Similar pages
8-16-15
Section 8-16-15 Rules and regulations; fees. (a) The Board of Agriculture and Industries shall
have the right and power to adopt and promulgate all reasonable and necessary rules and regulations
for the better enforcement of the provisions of law relative to weights and measures and the
sale of commodities, things, or service by weight or measure, and to establish a fee payable
annually by all individuals or entities subject to this section not to exceed one hundred
fifty dollars ($150) for reimbursement of expenses incurred in the enforcement of this section
which shall be deposited into the Agricultural Fund of the State Treasury. The annual inspection
fee for those individuals and entities utilizing measuring devices measuring 30 pounds or
less shall be based upon a sliding scale broken into 5 categories based upon the total dollar
volume of each individual or entity with the minimum rate not to exceed twenty-five dollars
($25) and the maximum not to exceed one hundred fifty dollars...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-16-15.htm - 2K - Match Info - Similar pages
8-17-7
Section 8-17-7 Suspension from sale, seizure and condemnation for violations; sale, etc., prohibited
after suspension. (a) Any brake fluid sold, offered for sale, kept for sale, or distributed
in this state which is in violation of any of the provisions or requirements of this article,
or rules and regulations promulgated under it, or which is not registered as required under
this article shall be subject to suspension from sale, seizure and condemnation pursuant to
the provisions of Article 2, Chapter 2 of Title 2, and shall be subject to all of the provisions
of said Article 2. (b) It shall be unlawful and punishable as a misdemeanor for any person
to move, transport, sell or in any other manner dispose of any brake fluid after such brake
fluid has been suspended or ordered withheld from sale as authorized under this section without
having written authority from the Commissioner of Agriculture and Industries or his duly authorized
agents or employees. (Acts 1959, No. 30, p. 433,...
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