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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
40-21-100
Section 40-21-100 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) BUSINESS. All activities relating
to the furnishing of utility services. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) DOMESTIC WATER. All water except water that is sold to persons for use or
consumption in industrial processes and not primarily for human consumption. (4) GROSS RECEIPTS.
The value proceeding or accruing from the furnishing of utility services, all receipts actual
and accrued, without any deduction on account of the cost of the utility services sold, the
cost of the materials used, labor or service cost, interest paid, or any other expense whatever,
and without any deductions on account of losses. (5) GROSS SALES. The value proceeding or
accruing from the furnishing of utility services, and including the proceeds from the sale
of any utility services handled on consignment by the taxpayer,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-100.htm - 12K - Match Info - Similar pages
40-25-2.1
Section 40-25-2.1 Tax on cigar wrappers. (a) For the purposes of this section, the following
terms shall have the respective meanings ascribed to them by this section: (1) CIGAR WRAP.
An individual tobacco wrapper that is made wholly or in part from tobacco, including reconstituted
tobacco, whether in the form of tobacco leaf, sheet, or tube, if the wrap is designed to be
offered to or purchased by a consumer. (2) COMMISSIONER. The Commissioner of the Department
of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue of the State
of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied less costs
of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON. Individuals,
firms, corporations, partnerships, companies, or other agencies, associations, incorporated
or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE SALE. A sale
of tangible personal property by wholesalers to licensed retail...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-2.1.htm - 5K - Match Info - Similar pages
45-35-244
Section 45-35-244 Definitions. (a) The following words, terms, and phrases as used in this
subpart shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) COUNTY. Houston County in the State of Alabama. (2) COUNTY GROSS
RECEIPTS TAX AREA. All of Houston County. (3) FISCAL YEAR. The period commencing on October
1 of each calendar year and ending on September 30 of the next calendar year. (4) ITS DESIGNEE
or DESIGNEE. Any entity, person, or corporation, including, but not limited to, the State
Department of Revenue, designated by resolution of the Houston County Commission to act for
or on behalf of the Houston County Commission to perform all or any part of the rights, functions,
and duties of the Houston County Commission given, delegated, or set forth in this subpart.
(5) MONTH. A calendar month. (6) QUARTERLY PERIOD. The period of three months ending on the
last day of each March, June, September, and December. (7) REGISTERED...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.htm - 3K - Match Info - Similar pages
40-13-31
Section 40-13-31 Levy and collection of excise and privilege tax; amount of tax. Any laws to
the contrary notwithstanding, the Department of Revenue is authorized and empowered to and
shall levy and collect an excise and privilege tax on every person severing coal or lignite
within the State of Alabama in an amount equal to $0.20 per ton of coal or lignite severed.
(Acts 1977, No. 598, p. 799, §2.)...
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40-25-40
Section 40-25-40 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed to them in this section: (1) PERSON. Any individual, firm,
company, partnership, association, corporation, receiver or trustee, or any other group or
combination acting as a unit, and the plural as well as the singular number. (2) DEPARTMENT.
The Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue
of the State of Alabama. (4) STORAGE. Any keeping or retention in this state for any purpose
except sale in the regular course of business or subsequent use solely outside this state
of the commodities subject to the provisions of this article. (5) USE. The exercise of any
right or power over the commodities subject to the provisions of this article, incident to
the ownership of those commodities or by any transaction where possession is given; except,
that it shall not include the sale of those commodities in the regular...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-40.htm - 2K - Match Info - Similar pages
9-12-150
Section 9-12-150 Artificial reef construction permit; transportation, inspection, etc., of
reef materials; bond; penalties. (a) Before any person, firm, corporation, or association
constructs or attempts to construct an artificial fishing reef in the coastal waters of the
State of Alabama as defined by Section 9-7-10, or waters approved by the U.S. Army Corps of
Engineers adjacent to or which may affect the coastal area of Alabama as defined by Section
9-7-10, and transports or attempts to transport material from which artificial reefs may be
constructed through the waters of this state, the person, firm, corporation, or association
shall have the material inspected and approved by and shall obtain a permit from the Alabama
Department of Conservation and Natural Resources, Marine Resources Division, or any agency
designated in the future by the division, the cost of which shall be twenty-five dollars ($25)
per reef and shall be credited to the Marine Resources Fund. Materials are...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-12-150.htm - 4K - Match Info - Similar pages
9-13-87
Section 9-13-87 Filing of quarterly reports and payment of taxes - Producers of forest products
shipping, etc., same out of state in unmanufactured condition. Every producer of forest products
who shall ship the same out of the State of Alabama in an unmanufactured condition or who
shall sell such product for shipment outside the State of Alabama in an unmanufactured condition
shall, within 30 days after the expiration of each quarter annual period expiring, respectively,
on the last day of March, June, September and December of each year, file with the Department
of Revenue a statement under oath, on forms prescribed by the Department of Revenue, showing
the kinds of forest products and the gross quantity thereof severed from the soil in Alabama
and shipped or sold for shipment to points outside the State of Alabama in an unmanufactured
condition, the county or counties in which such products were severed from the soil and such
other reasonable and necessary information pertaining...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-87.htm - 1K - Match Info - Similar pages
10A-8A-11.07
Section 10A-8A-11.07 Composite returns. The Alabama Department of Revenue shall promulgate
rules and regulations similar to those provided under Section 40-18-176, relating to Alabama
S corporations, to permit the filing of annual composite income tax returns for one or more
nonresident partners, who are individuals, of a partnership, limited liability partnership,
or foreign limited liability partnership with an effective statement of foreign limited liability
partnership on file with the Secretary of State, as well as one or more nonresident members,
who are individuals, of a limited liability company or foreign limited liability company and
one or more nonresident beneficiaries, who are individuals, of a business trust, organized
under or recognized by the laws of this state. (Act 2018-125, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10A-8A-11.07.htm - 1K - Match Info - Similar pages
22-28-2
Section 22-28-2 Definitions. For the purposes of this chapter, the following terms shall have
the meanings respectively ascribed to them by this section: (1) AIR POLLUTION. The presence
in the outdoor atmosphere of one or more air contaminants in such quantities and duration
as are, or tend to be, injurious to human health or welfare, animal or plant life or property
or would interfere with the enjoyment of life or property throughout the state and in such
territories of the state as shall be affected thereby. (2) AIR CONTAMINANT. Any solid, liquid
or gaseous matter, any odor or any combination thereof, from whatever source. (3) COMMISSION.
The Alabama Department of Environmental Management. (4) PERSON. Any and all persons, natural
or artificial, including, but not limited to, any individual, partnership, association, society,
joint stock company, firm, company, corporation, institution, trust, estate, or other legal
or other business organization or any governmental entity, and any...
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