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8-22-4
Section 8-22-4 Definitions. The following terms shall have the meanings ascribed to them in
this section unless otherwise stated and unless the context or subject matter clearly indicates
otherwise: (1) PERSON. Any person, firm, association, organization, partnership, business
trust, joint stock company, company, corporation, or legal entity. (2) MOTOR FUEL. Those products
upon which the state excise tax levied, or defined, in Sections 40-17-1 through 40-17-52 and
40-17-170, as amended, is imposed. (3) WHOLESALER. Includes any person qualified as a wholesaler
of motor fuel with the state Revenue Commissioner, and shall also mean and include any person,
other than a buying pool defined herein, wherever resident or located, who brings or causes
to be brought into this state motor fuel purchased directly from the manufacturer thereof.
(4) WHOLESALE DISTRIBUTION. Any person, or the act of any person, including any affiliate
of such person, in commerce within the state, who purchases motor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-22-4.htm - 7K - Match Info - Similar pages
40-23-101
Section 40-23-101 Sales tax levied on automotive vehicles, motorboats, truck trailers, manufactured
homes, etc.; additional receipts and taxes collected. (a) There is hereby levied and shall
be collected as herein provided a sales tax upon every person, firm, or corporation purchasing
within this state, other than at wholesale, any automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer required to be registered or licensed with the judge
of probate of any county in this state from any person, firm or corporation that is not a
licensed dealer engaged in selling automotive vehicles, motorboats, truck trailers, trailers,
semitrailers, or travel trailers in an amount equal to two percent of the purchase price.
(b) Commencing October 1, 1989, there is hereby levied and shall be collected, as provided
for under the provisions of subsection (e) of Section 40-23-104, a sales tax in the amount
equal to two percent of the purchase price on the sale of any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-101.htm - 2K - Match Info - Similar pages
45-32-246.01
Section 45-32-246.01 Levy of tax. The Greene County Commission shall levy a special privilege
or license tax as follows: (1) Upon every person, firm, or corporation engaged or continuing
within Greene County in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character, not including, however,
bonds or other evidence of debt or stocks, an amount equal to one percent of the gross proceeds
of sales of the business except where a different amount is expressly provided herein. Any
person engaging or continuing in business as a retailer and wholesaler or jobber shall pay
the tax required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of sales of each
business, and when his or her books are not so kept he or she shall pay the tax as retailer,
on he gross sales of the business. (2) Upon every person,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-246.01.htm - 3K - Match Info - Similar pages
2-17-7
Section 2-17-7 Registration of persons, firms, etc., buying, selling, transporting, etc., dead,
dying, disabled, diseased, etc., cattle, sheep, poultry, carcasses, etc. No person, firm or
corporation shall engage in business in or for intrastate commerce as a meat broker, renderer
or animal food manufacturer or engage in business in such commerce as a wholesaler of any
carcasses or parts or products of the carcasses of any cattle, sheep, swine, goats, horses,
mules or other equines or poultry, whether intended for human food or other purposes, or engage
in business as a public warehouseman storing any such articles in or for such commerce or
engage in the business of buying, selling or transporting in such commerce any dead, dying,
disabled or diseased animals or birds of the specified kinds or parts of the carcasses of
any such animals or birds that died otherwise than by slaughter, unless, when required by
regulations of the commissioner and in such manner as the commissioner has...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-17-7.htm - 1K - Match Info - Similar pages
40-12-2
Section 40-12-2 Issuance; form of license; levy of county tax; actions for recovery of tax.
(a) Before any person, firm, or corporation shall engage in or carry on any business or do
any act for which a license by law is required, he, they, or it, except as otherwise provided,
shall pay to the judge of probate of the county in which it is proposed to engage in or carry
on such business or do such act, or to the commissioner of licenses or the state Department
of Revenue, as specified, the amount required for such license and shall comply with all the
other requirements of this title. (b) Upon the payment of the amount required for said license
and a fee of $1 herein provided for the issuance of such license and all costs and fees and
penalties which shall have accrued, or for which such person, firm, or corporation shall have
become liable in any proceedings commenced for the collection of such license, or to enforce
payment thereof, such probate judge, commissioner of licenses or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-2.htm - 4K - Match Info - Similar pages
8-21B-3
Section 8-21B-3 Definitions. The following words shall have the following meanings: (1) DEALER.
A person, corporation, partnership, or other business entity primarily engaged in the business
of retail sales or leasing of heavy equipment and heavy equipment parts and who has an established
place of business in this state. If a dealer's retail sales volume of heavy equipment and
heavy equipment parts purchased from a single supplier is greater than 70 percent of such
dealer's total retail sales volume of heavy equipment and heavy equipment parts during the
12-month period immediately prior to May 22, 2009, or the term of any dealer agreement entered
into between the supplier and such dealer after May 22, 2009, then the dealer and such supplier
shall not be subject to this chapter with respect to the dealer agreement and transactions
between them, but the dealer shall otherwise be subject to this chapter with respect to dealer
agreements and transactions with other suppliers. (2) DEALER...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-21B-3.htm - 3K - Match Info - Similar pages
32-16-2
Section 32-16-2 Registration of certain vehicles; bond of certain dealers. Every dealer in
used or secondhand motor vehicles who is a nonresident of the State of Alabama, or who does
not have a permanent place of business in the State of Alabama, and any person, firm or corporation
who brings any used or secondhand motor vehicle into the State of Alabama for purposes of
sale or resale, except as a trade-in on a new motor vehicle, or another used car, shall, within
10 days from date of entering of said used or secondhand motor vehicle into the State of Alabama,
register such motor vehicle with the probate judge of the county in which said secondhand
or used motor vehicle is brought, on a form to be provided by the probate judge, and shall,
before said used or secondhand car is put on a used car lot for sale, or offered for sale,
or sold, execute bond with two good and sufficient sureties or with a surety company duly
authorized to do business in the State of Alabama as surety or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-16-2.htm - 2K - Match Info - Similar pages
2-17-22
Section 2-17-22 Promulgation of regulations as to storage and handling of carcasses, meats,
etc. The commissioner may by regulations prescribe conditions under which carcasses, parts
of carcasses, meat and meat food products and poultry and poultry food products capable of
use as human food shall be stored or otherwise handled by any person, firm or corporation
engaged in the business of buying, selling, freezing, storing or transporting, in or for intrastate
commerce such articles whenever the commissioner deems such action necessary to assure that
such articles will not be adulterated or misbranded when delivered to the consumer, and violation
of any such regulation is prohibited. (Acts 1969, No. 1049, p. 1939, ยง17.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-17-22.htm - 1K - Match Info - Similar pages
2-17-8
Section 2-17-8 Persons, firms, etc., buying, selling, transporting, etc., dead, dying, disabled,
diseased, etc., cattle, sheep, poultry, etc., to comply with regulations of commissioner for
prevention of use of same for human food purposes. No person, firm or corporation engaged
in the business of buying, selling or transporting in intrastate commerce, dead, dying, disabled
or diseased animals or any parts of the carcasses of any animals that died otherwise than
by slaughter shall buy, sell, transport, offer for sale or transportation or receive for transportation
in such commerce any dead, dying, disabled or diseased cattle, sheep, swine, goats, mules
or other equines or poultry or parts of the carcasses of any such animals or birds that died
otherwise than by slaughter unless such transaction or transportation is made in accordance
with such regulations as the commissioner may prescribe to assure that such animals or birds
or the unwholesome parts or products thereof will be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-17-8.htm - 1K - Match Info - Similar pages
40-23-102
Section 40-23-102 Excise tax levied on storage or use of automotive vehicles, motorboats, truck
trailers, manufactured homes, etc.; additional receipts and taxes collected. (a) There is
hereby levied and shall be collected as herein provided, in lieu of the excise tax levied
by subsection (c) of Section 40-23-61, an excise or use tax upon every person, firm, or corporation
purchasing outside the state, other than at wholesale, any automotive vehicle, motorboat,
truck trailer, trailers, semitrailer, or travel trailer, required to be registered or licensed
with the judge of probate of any county in this state for use, storage, or other consumption
within this state a tax in an amount equal to two percent of the purchase price. (b) Commencing
October 1, 1989, there is hereby levied and shall be collected, as provided for under the
provisions of subsection (e) of Section 40-23-104, an excise or use tax in the amount equal
to two percent of the purchase price on the storage, use, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-102.htm - 2K - Match Info - Similar pages
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