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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
40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns, maintains
or keeps in this state a manufactured home as defined according to subsection (n) of this
section, except a manufactured home that constitutes a part of the inventory of a manufacturer
or dealer, shall pay an annual registration fee of $24 for an owner occupied single wide (one
transportable module) manufactured home, $48 for an owner occupied double wide or larger (two
or more transportable modules) manufactured home, $48 for a commercial single wide (one transportable
module) manufactured home, or $96 for a commercial double wide or larger (two or more transportable
modules) manufactured home, provided, however, that any manufactured home 10 years of age
or greater but less than 20 years of age shall pay 75 percent of the above stated fees, and
any manufactured home 20 years of age or greater shall pay 50 percent of the above stated
fees; and upon payment thereof such owner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-255.htm - 15K - Match Info - Similar pages
2-8-246
Section 2-8-246 Expenditure of assessments; disbursements not subject to budget or allotment
requirements. The funds derived from any assessments levied upon the sale of wheat, corn,
grain sorghum, and oats as authorized under this article shall be used and expended by the
certified association after such funds are remitted to it by the Commissioner of Agriculture
and Industries for the purpose of promoting and stimulating by advertising and other methods
the increased use and sale of wheat, corn, grain sorghum, oats, and wheat, corn, grain sorghum,
and oats products. Any funds expended by the certified association not authorized by the promotional
program previously approved shall be deemed as an unauthorized and illegal expenditure of
such funds. All funds approved by the certified association for expenditure as required hereunder
by any certified association for an approved promotional program for the wheat, corn, grain
sorghum, and oat industry as authorized under this article are...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-8-246.htm - 1K - Match Info - Similar pages
2-31-3
Section 2-31-3 License required; renewal; fees. No person may engage in business as a grain
dealer in the State of Alabama without a license therefor issued by the commissioner. Application
for a license to engage in business as a grain dealer shall be filed with the commissioner
and shall be on a form prescribed and furnished by the commissioner. The application shall
set forth the name of the applicant, the principal officers, if the applicant is a corporation
or the active members of a partnership, the location of the principal office or place of business
of the applicant, the location or locations in this state at which the applicant proposes
to engage in business as a grain dealer, the kind of grain which the applicant proposes to
handle, the type of business which the applicant proposes to conduct, and additional information
as the commissioner by regulation may require. The application for an initial license may
be filed at any time prior to beginning business as a grain dealer....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-31-3.htm - 1K - Match Info - Similar pages
2-8-170
Section 2-8-170 Permit required of sellers of hens. Any individual, partnership, corporation,
association or other business unit which sells hens in Alabama shall, in the event assessments
are required to be added to the purchase price of such hens under the provisions of this article,
obtain from the Commissioner of Agriculture and Industries a permit which shall authorize
such individual or business firm to engage in business in Alabama. The permit shall be valid
and effective for an indefinite period unless revoked by the commissioner for failure to comply
with the provisions of this article. The application for a permit shall be accompanied by
a fee of $10.00 which shall be deposited in the State Treasury to the credit of the Agricultural
Fund. The permit shall be conditioned upon compliance with the provisions of this article
and rules and regulations duly adopted for carrying out the requirements of this article relative
to the remittance of assessments by individuals or business...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-8-170.htm - 1K - Match Info - Similar pages
2-31-1
Section 2-31-1 Definitions. When used in this article, unless the context otherwise requires,
the following terms shall have the following meanings: (1) PRODUCER. The owner, tenant, or
operator of land in this state who has interest in and who receives all or any part of the
proceeds from the sale of the grain produced thereon. (2) PERSON. Any person, firm, association,
corporation or partnership. (3) GRAIN. Corn, wheat, oats, rye, soybeans, barley, grain sorghums,
or other commodities commonly referred to as grain. (4) GRAIN DEALER. Any person owning, controlling
or operating a grain elevator, mill, warehouse or other similar structure or a truck or tractor
trailer unit, or both, and engaged in the business of buying or receiving grain from producers
for resale, for storage, or for milling or processing or any person commonly referred to as
a "grain broker" engaged in the business of buying grain for resale or for milling
or processing or soliciting the sale, purchase, exchange or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-31-1.htm - 2K - Match Info - Similar pages
2-31-9
Section 2-31-9 Issuance or renewal of license by commissioner; posting of license and certificate.
If the commissioner is satisfied that the applicant is of good business reputation and if
the bond filed by the applicant is approved the commissioner shall issue a license to the
applicant or shall renew the applicant's license. Each person issued a license by the commissioner
under this section shall post such license in the principal office of the grain dealer in
this state. A certificate shall be posted in each location where the licensee engages in the
business of buying grain in the State of Alabama. Upon request by the licensee and a payment
of a $10.00 fee therefor, the commissioner shall issue to the licensee a certificate that
a license has been issued or renewed and a bond filed as required by this article. (Acts 1981,
No. 81-391, p. 611, ยง9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-31-9.htm - 1K - Match Info - Similar pages
2-31-4
Section 2-31-4 Surety bond; requirements; waiver of bond requirements. Every person licensed
as a grain dealer shall have filed with the department a surety bond for each separate location
signed by the dealer as principal and by a responsible company authorized to execute surety
bonds within the State of Alabama. Such bond shall be in the principal amount to the nearest
$1,000.00 equal to ten percent of the aggregate dollar amount paid by the dealer to producers
for grain purchased from them during the 12 month period ending no more than 30 days prior
to the time the dealer files to be licensed under this article. Persons who have been in the
business of a grain dealer for less than one year are required to only meet minimum bond requirements
their first year. Provided, that in any case the amount of the bond shall not be less than
$25,000.00 or more than $100,000.00 for each separate location. Provided further, these bond
requirements will be waived upon proof to the commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-31-4.htm - 1K - Match Info - Similar pages
2-15-41
Section 2-15-41 Dealer's permit required; permit fee and plates for vehicles used in hauling
or transporting livestock; relation to Article 6 of chapter. No dealer, except as provided
in this section, may engage in any business described in Section 2-15-40 without a permit.
Every dealer shall annually, on or before October 1, file an application with the commissioner
for a permit to engage in the business. The application shall be made upon forms furnished
by the Department of Agriculture and Industries and shall contain such information as may
be required. The fee for every permit, except as provided in this section, shall be established
by the Board of Agriculture and Industries not to exceed thirty-seven dollars fifty cents
($37.50), which shall be paid to the commissioner and deposited in the State Treasury to the
credit of the Agricultural Fund. If such permit fee is not paid within 45 days from the date
on which the fee is due, a delinquent penalty of 15 percent shall be added....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-15-41.htm - 2K - Match Info - Similar pages
2-26-5
Section 2-26-5 Annual permit fees. (a) Every person who sells, offers for sale, exposes for
sale, distributes or solicits orders for the sale of any agricultural, vegetable, herb, tree,
shrub, or flower seed to retail seed dealers, farmers, or to others who use or plant such
seed in the State of Alabama shall, before selling or offering such seed for sale or distributing
or soliciting orders for the sale of such seed and on or before January 1 of each year secure
an annual permit from the Commissioner of Agriculture and Industries to engage in such business.
Seed dealers and other sellers of seed shall apply for an annual permit upon forms prescribed
by the commissioner, and such permit shall be issued upon the payment of the following permit
fees when the application is in proper form: (1) For each person engaged in selling seed at
retail in closed containers or packets of eight ounces or less displayed on a supplemental
container display, a permit fee established by the Board of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-26-5.htm - 7K - Match Info - Similar pages
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