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45-40-245.35
Section 45-40-245.35 Special provisions respecting payment of use tax; receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county, which storage, use, or other consumption
is not exempted from the use taxes herein authorized to be levied, shall at the time of making
such sale, or if the storage, use, or other consumption of such tangible personal property
in the county is not then subject to the taxes herein authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month next succeeding following the close of each quarterly period, each registered
seller shall file with the State Department of Revenue a return for the then...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.35.htm - 3K - Match Info - Similar pages
9-12-24
Section 9-12-24 Authority and procedure for leasing of bottoms in natural oyster reefs; cancellation
and forfeiture of leases; disposition of proceeds from leases. In addition to the powers heretofore
enumerated, the Commissioner of Conservation and Natural Resources shall have power to lease
to any citizen of Alabama or firm or corporation organized under the laws of this state and
doing business within its limits, for the purpose of oyster culture, any bottom of the waters
of the state in a natural oyster bed or reef in such areas and at such prices and under such
conditions as he may determine. Such persons, firms or corporations desiring to avail themselves
of the privileges of leasing oyster bottoms shall make application in writing to the Commissioner
of Conservation and Natural Resources accompanied by such fee as may be prescribed by the
Commissioner of Conservation and Natural Resources, whereupon a competent surveyor, selected
by the Commissioner of Conservation and Natural...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-12-24.htm - 2K - Match Info - Similar pages
9-14-23
Section 9-14-23 Bonds for contracts; failure of successful bidders to execute contracts; rejection
of all bids; negotiation of contract. (a) The Commissioner of Conservation and Natural Resources
shall require and set appropriate bonds (but in no event in an amount less than $50,000.00
per $1,000,000.00 or fraction thereof of the construction, equipping and furnishing cost of
the facility leased) for all park concession contracts in an amount deemed sufficient to fully
protect the interest of the state for the faithful performance of the terms of said contracts
and for the payment of all moneys which may become due to the state by virtue of the provisions
of such contracts. (b) A failure by a successful bidder on any concession contract to execute
same to the commissioner within 20 days of receipt thereof and within the same time limit
to provide the state with all required bonds together with such evidence of insurance as is
required under the terms of the contract may, at the option...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-14-23.htm - 1K - Match Info - Similar pages
45-38-71.01
Section 45-38-71.01 Sale or disposal of county property. (a) This section shall only apply
in Lamar County. (b)(1) All contracts for the sale or disposal of real property, tangible
personal property, equipment, or other items owned by or under the control of the county commission
shall be let by free and open competitive sealed bids. The chair of the county commission
shall certify to the description and condition of the property, shall give jurisdiction in
writing for the disposal of the property, shall estimate the value of the property, and shall
keep the certification as a part of the permanent record of the commission. Tangible personal
property, equipment, or other items owned by or under the control of the county commission
which have trade-in value may be offered as a credit against the cost of property purchased
in accordance with the Alabama Competitive Bid Law. (2) Every proposal to make a sale covered
by this section shall be publicly advertised for four consecutive weeks...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-38-71.01.htm - 3K - Match Info - Similar pages
45-8-241.61
Section 45-8-241.61 Levy of tax; allocation of revenues; non-appliacbility to contracts entered
into before May 19, 1992. (a)(1) LEVY OF TAX. Effective July 1, 1992, there is hereby levied
in addition to all privilege license taxes of every kind now or hereinafter imposed by law,
which shall be collected as herein provided, a privilege or license tax on each person engaging
or continuing within the county in the business of leasing or renting tangible personal property,
and such tax shall be in the amounts to be determined by the application of the rates against
gross proceeds as follows: (2) At a rate of six percent of the gross proceeds derived by the
lessor or renter from the lease or rental of tangible personal property; provided the privilege
or license tax on each person engaging or continuing within this county in the business of
leasing or renting any automotive vehicle or truck trailer, semitrailer, or house trailer,
shall be at the rate of 2.25 percent of the gross proceeds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.61.htm - 2K - Match Info - Similar pages
2-19-122
Section 2-19-122 Cooperative programs authorized. The commissioner is hereby authorized and
directed to carry out programs to destroy and eliminate boll weevils in this state. The commissioner
is authorized to cooperate with any agency of the federal government, any state, any other
agency in this state, or any person engaged in growing, processing, marketing, handling cotton,
or any group of such persons in this state in programs to effectuate the purposes of this
article, and may enter into written agreements to effectuate such purposes. Such agreements
may provide for cost sharing, and for division of duties and responsibilities under this article
and may include other provisions generally to effectuate the purposes of this article. (Acts
1984, 1st Ex. Sess., No. 84-786, p. 170, ยง3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-19-122.htm - 1K - Match Info - Similar pages
40-23-193
Section 40-23-193 Collection and remittance of simplified sellers use tax; reporting; statement.
(a) The simplified sellers use tax due under the program is eight percent of the sales price
on any tangible personal property sold or delivered into Alabama by an eligible seller participating
in the program. The collection and remittance of simplified sellers use tax relieves the eligible
seller and the purchaser from any additional state or local sales and use taxes on the transaction.
(b) The simplified sellers use tax collected by the eligible seller, at the rate of eight
percent, shall be electronically reported in the manner prescribed by the department on or
before the 20th day of the month next succeeding the month in which the tax accrues. The eligible
seller shall remit the tax at the required rate or the amount of the tax collected, whichever
is greater. The required monthly reporting from the eligible seller shall only include statewide
totals of the simplified sellers use...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-193.htm - 3K - Match Info - Similar pages
40-23-24
Section 40-23-24 Itinerant vendors to file bond. For the purpose of securing the payment of
any tax, penalties or interest due or which may become due under the provisions of this division,
every itinerant vendor engaged in the business of selling tangible personal property at retail
in this state is required to file a bond with the Department of Revenue, conditioned upon
the payment of any tax, penalty or interest due or to become due under this division and upon
faithful observance of the provisions of the division. Such bond shall be effective for a
period of one year from date of issuance and shall be fixed by the department in an amount
equal to the tax estimated due or to become due under the provisions of this division, but
not less than $100 nor more than $1,000, and shall have a surety or sureties satisfactory
to the department. It shall be filed with the department within 10 days after notice in writing
has been issued by the commissioner or any person designated by him in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-24.htm - 1K - Match Info - Similar pages
40-23-65
Section 40-23-65 Credit for sales or use tax paid to another state. If a sales or use tax equal
to or greater than the amount of the Alabama tax is paid to another state under a requirement
of law, the property which is the subject of such tax when imported for use or consumption
in Alabama is not subject to the use tax, which is required to be paid by Section 40-23-61.
If the amount of tax paid to the other state is less than the Alabama tax, then the difference
between the out-of-state tax and the Alabama tax must be paid. No credit will be allowed for
taxes paid on tangible personal property in any state which does not give credit for taxes
paid on similar property in Alabama. The Commissioner of Revenue shall require such proof
of payment of tax to another state as he deems to be necessary and proper. The Commissioner
of Revenue shall adopt such rules and regulations as he deems necessary for the proper administration
of this section. (Acts 1965, No. 761, p. 1371.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-65.htm - 1K - Match Info - Similar pages
45-2-244.181
Section 45-2-244.181 Levy of tax. There is levied, in addition to all privilege license taxes
of every kind now or hereinafter imposed by law, which shall be collected as herein provided,
a privilege or license tax on each person engaging or continuing within the county in the
business of leasing or renting tangible personal property, and such tax shall be in the amounts
to be determined by the application of the rates against gross proceeds as follows: At a rate
up to four percent set by a resolution of the county commission of the gross proceeds derived
by the lessor or renter from the lease or rental of tangible personal property, provided the
privilege or license tax on each person engaging or continuing within this county in the business
of leasing or renting any automotive vehicle or truck trailer, semi-trailer, or manufactured
home shall be at the rate up to one and three-fourths percent of the gross proceeds derived
by the lessor from the lease or rental of such automotive...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.181.htm - 1K - Match Info - Similar pages
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