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40-23-201
Section 40-23-201 Creation; composition; meetings. (a) There is hereby established the Alabama
Streamlined Sales and Use Tax Commission, created to identify, develop, implement, and administer
the procedures and programs the State of Alabama would need to come into compliance with the
Streamlined Sales and Use Tax Agreement in the event that federal legislation implementing
the agreement or the general concepts of the agreement, which includes a requirement that
remote sellers collect and remit sales and use taxes to member states, becomes law. The recommendations
of the commission, if ratified by the Legislature pursuant to this division, shall not be
implemented until and unless federal legislation adopting the Streamlined Sales and Use Tax
Agreement becomes law. (b) The commission shall be composed of 10 members, appointed as follows:
(1) Two representatives of municipal government, who shall be municipal employees or officials,
appointed by the Alabama League of Municipalities. (2)...
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40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to all other
taxes of every kind now imposed by law, every person, firm, corporation, club, or association,
within the State of Alabama, who sells or stores or receives for the purpose of distribution
to any person, firm, corporation, club, or association within the State of Alabama, cigars,
cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute
therefor, either or all, shall pay to the State of Alabama for state purposes only a license
or privilege tax which shall be measured by and graduated in accordance with the volume of
sales of such person, firm, corporation, club, or association in Alabama. There is hereby
levied license or privilege taxes on articles containing tobacco enumerated in this article
in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including filtered
cigars, made of tobacco, or any substitute therefor, and weighing not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-2.htm - 8K - Match Info - Similar pages
40-28-2
Section 40-28-2 Distribution of Tennessee Valley Authority payments. (a) Beginning in the fiscal
year ending September 30, 1980, the State of Alabama will annually transfer to the counties
in Alabama served by T.V.A. a portion of the in-lieu-of-taxes payments made by T.V.A. to the
State of Alabama. Such transfer of funds shall be according to the following schedule: For
the Fiscal Year: Percentage of In-Lieu-of-Taxes Payments Transferred to T.V.A.-Served Counties
by the State Shall Be: 1979-80 20% 1980-81 30% 1981-82 40% 1982-83 50% 1983-84 60% 1984-85
70% 1985-86 through 2004-05 75% 2005-2006 and each fiscal year thereafter 78% (b) The state
shall distribute the in-lieu-of-taxes payments each fiscal year to each of the counties served
by T.V.A., and the three percent increases after September 30, 2005, generated by the amendments
to this section at the 2006 Regular Session of the Legislature shall be allocated by local
legislation. (c)(1) In addition to the distribution provided for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-28-2.htm - 5K - Match Info - Similar pages
41-9-210
Section 41-9-210 Office to succeed to Alabama Development Office as federal programs; purpose,
responsibilities, etc. The Office of State Planning and Federal Programs shall be the principal
staff agency of the executive branch to plan with the other departments of state government,
and with other governmental units, for the comprehensive development of the state's human,
economic and physical resources and their relevance for programs administered by the state
and the governmental structure required to put such programs into effect. The purpose of such
planning shall be to insure that the maximum benefit will accrue to the state from the advances,
loans, grants and other forms of assistance made available to local governmental units and
state departments, agencies and institutions by the federal government, or any agency, or
any political subdivision thereof. It shall provide information, assistance and staff support
by all appropriate means available. The Office of State Planning and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-9-210.htm - 2K - Match Info - Similar pages
45-39-251
Section 45-39-251 Transfer of water from Tennessee River Basin. (a) This section shall apply
only in Lauderdale County. (b) The Legislature of the State of Alabama finds the following:
(1) It is in the best interest of the State of Alabama and the people of Lauderdale County
to protect the Tennessee River and its watershed to promote the beneficial purposes of maintaining
a clean drinking water supply, hydroelectric power generation, navigation, industry, agriculture,
environmental quality, and recreation. (2) The Tennessee River has been identified by the
people of Alabama and the nation as a unique resource lying in seven states and by Congress
through the establishment of a special authority known as the Tennessee Valley Authority (TVA)
for the promotion of the best interests of the Tennessee Valley. (3) That it is in the best
interest of the people of the State of Alabama and Lauderdale County to protect and preserve
the Tennessee River as set forth in this part in the absence of...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages
45-9-243
Section 45-9-243 Annual license or privilege fees. (a) This section shall apply only to Chambers
County, Alabama, and to no other county. (b) As used in this section, the following words
and terms shall have the meanings hereby ascribed to them: "the county" means Chambers
County, Alabama; "person" includes any natural person, partnership, corporation,
firm, association, trust, estate, or other entity; "business" includes all activities
engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit,
or advantage, either direct or indirect to such person; "license or privilege fee"
shall not include any sales or use tax. (c) The purpose of this section is to equalize the
burden of taxation by authorizing the county commission to impose a license or privilege fee
upon persons now engaging in certain businesses without paying any license fee or tax thereon
to either the state or county and to generate additional revenue for the county by imposing
an...
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9-12-180
Section 9-12-180 Authorized; form. The Governor of this state is hereby authorized and directed
to execute a compact on behalf of the State of Alabama with any one or more of the states
of Florida, Mississippi, Louisiana and Texas, and with such other states as may enter into
the compact legally therein in the form substantially as follows: GULF STATES MARINE FISHERIES
COMPACT The contracting states solemnly agree: Article I Whereas the Gulf Coast States have
the proprietary interest in and jurisdiction over fisheries in the waters within their respective
boundaries, it is the purpose of this compact to promote the better utilization of the fisheries,
marine, shell and anadromous, of the seaboard of the Gulf of Mexico, by the development of
a joint program for the promotion and protection of such fisheries and the prevention of the
physical waste of the fisheries from any cause. Article II This compact shall become operative
immediately as to those states ratifying it whenever any two...
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11-50-412
Section 11-50-412 Taxation - Exemption of property, income, bonds, etc., of district generally.
All property and all income of any district incorporated under this article and any such district
itself shall be exempt from all state, county, municipal and other taxation in the State of
Alabama, including, without limitation, privilege and license taxation. All bonds of such
district and the interest thereon shall be exempt from all state, county, municipal and other
taxation in the State of Alabama. All deeds, mortgages, indentures of trust and other documents
executed by or delivered to any such district shall be exempt from all state, county and municipal
and other taxation in the State of Alabama; provided, that these exemptions shall not be retroactive
in effect and shall not affect any taxes currently in existence nor any tax previously assessed
whether collected or not; provided further, that as of September 1, 1965, the provisions of
this section shall not affect or be applicable...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-412.htm - 1K - Match Info - Similar pages
13A-8-116
Section 13A-8-116 Warrants from other states. (a) An Alabama corporation or business entity
that provides electronic communication services or remote computing services to the general
public, when served with a warrant issued by another state to produce records that could reveal
the identity of the customers using those services, data stored by, or on behalf of, the customer,
the customer's usage of those services, the recipient or destination of communications sent
to or from those customers, or the content of those communications, shall produce those records
as if that warrant had been issued by an Alabama court. (b) Intentional violation of this
section shall be punishable as contempt. (Act 2012-432, p. 1192, ยง7.)...
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