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45-49-249.51
Section 45-49-249.51 Amount of tax. This subpart applies to the collection and enforcement
of all county privilege, license, or excise taxes levied or authorized to be levied by local
law or resolution of the Mobile County Commission on the sale, distribution, storage, use,
or otherwise consumption of cigarette and other tobacco products in the county whether collected
by the State Department of Revenue or the Mobile County Commission prior to October 1, 2019,
and set out below in the total, cumulative amount of tax on each item: (1) Twenty cents ($0.20)
for each package of cigarettes made of tobacco or any substitute therefor. (2) Twenty-one
cents ($0.21) for each cigar stick of any description made of tobacco or any substitute therefor,
with the exception of cigarette-sized or near-cigarette-sized cigars which shall be taxed
at the same rate as cigarettes. (3) Twenty-three cents ($0.23) for each sack, can, package,
or other container of smoking tobacco, including granulated, plug...
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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
45-32-244
Section 45-32-244 Definitions. For the purposes of this part, the following terms shall have
the respective meanings ascribed by this section: (1) COUNTY. Greene County. (2) DISTRIBUTOR.
Any person who engages in the selling of gasoline or motor fuel in this state by wholesale
domestic trade, but shall not apply to any transaction of such distributor in interstate commerce.
(3) GASOLINE. Gasoline, naphtha and other liquid motor fuels or any device or substitute therefor
commonly used in internal combustion engines; provided, that such term shall not be held to
apply to those products known commercially as kerosene oil, fuel oil, or crude oil when used
for lighting, heating, or industrial purposes nor to those known commercially as diesel oil
or diesel fuel regardless of use. (4) MOTOR FUEL. Tractor fuel, gas, oil, distillate or liquefied
gas, kerosene, jet fuel, or any substitutes or devices therefor when sold, distributed, stored,
or withdrawn from storage in any county for use in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-244.htm - 2K - Match Info - Similar pages
9-17-25
Section 9-17-25 Tax for expenses of administration and enforcement of article - Levied; exemptions;
payment. (a) For the purpose of defraying the expenses connected with the administration and
enforcement of this article, including the expense of the inspections, tests, analyses, and
all other expenses connected with the supervision and protection of crude petroleum oil and
natural gas in the State of Alabama, there is hereby levied on the producer a tax equal in
amount to two percent of the gross value, at the point of production, of the crude petroleum
oil or natural gas produced for sale, transport, storage, profit, or for use from any well
or wells in the State of Alabama. Provided, however, that the tax on offshore production,
produced from depths greater than 8,000 feet below mean sea level, shall not be computed as
a percentage of gross value at the point of production, as provided in this section, but shall
be computed as a percentage of gross proceeds, as provided in Section...
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40-17-335
Section 40-17-335 Surety bond. (a) Upon approval of the application by the department, the
applicant shall file with the department a surety bond as herein provided: (1) Except as provided
under subdivision (3), the bond amount for an applicant for a license as a supplier, permissive
supplier, or terminal operator shall be in the approximate amount of twice the average monthly
tax liability, not to exceed two million dollars ($2,000,000). (2) Except as provided under
subdivision (3), the bond amount for an applicant for a license as an exporter, blender, importer,
or distributor shall be a minimum of two thousand dollars ($2,000) or the approximate amount
of twice the average monthly tax liability, whichever is greater. (3) The bond for distributors,
suppliers, and permissive suppliers who are licensed with the department on October 1, 2012,
shall remain at the amount that is filed with the department on that date, except as provided
under subsection (b). (4) For an applicant for a...
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40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection (f),
the tax imposed by this article shall be due and payable to the department monthly on or before
the 20th day of the month next succeeding each month during which the storage, use, or other
consumption of tangible personal property became taxable hereunder. (b) Every seller or person
engaged in making retail sales of tangible personal property for storage, use, or other consumption
in this state, who alternatively: (1) Maintains, occupies, or uses, permanently or temporarily,
directly or indirectly, or through a subsidiary, or agent by whatever name called, an office,
place of distribution, sales, or sample room or place, warehouse or storage place, or other
place of business; (2) Qualifies to do business or registers with the state to collect the
tax levied by this chapter; (3) Employs or retains under contract any representative, agent,
salesman, canvasser, solicitor, or installer operating in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-68.htm - 9K - Match Info - Similar pages
40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of property
at request of owner; legislative intent; applicability of section; method of valuation; factors
considered in appraisal; rules and regulations of Department of Revenue; hearing objections.
(a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable
property defined in Section 40-8-1, as amended, as Class III property and upon request by
the owner of such property as hereinafter provided, the assessor shall base his appraisal
of the value of such property on its current use on October 1 in any taxable year and not
on its fair and reasonable market value. Failure of an owner of Class III property to request
appraisal at current use value shall mean that the property shall be valued on its fair and
reasonable market value as otherwise provided in this title until such time as the owner thereof
shall request valuation on the basis of current use value. As used in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-25.1.htm - 24K - Match Info - Similar pages
45-2-244.030
Section 45-2-244.030 Definitions. For the purposes of this subpart, the following terms shall
have the respective meaning ascribed by this section: (1) COUNTY. Baldwin County which has
levied excise taxes pursuant to the provisions of this subpart. (2) GASOLINE. Gasoline, naphtha,
and other liquid motor fuels or any device or substitute therefor commonly used in internal
combustion engines; provided, that such term shall not be held to apply to those products
known commercially as "kerosene oil," "fuel oil," or "crude oil"
when used for lighting, heating, or industrial purposes. (3) MOTOR FUEL. Diesel oil, tractor
fuel, gas oil, distillate or liquefied gas, kerosene, and jet fuel or any substitutes or devices
therefor when sold, distributed, stored, or withdrawn from storage in any county for use in
the operation of any motor vehicle upon the highways of this state. (4) PERSON. Persons, corporations,
copartnerships, companies, agencies, associations, incorporated or otherwise, singular...
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45-24-242.01
Section 45-24-242.01 Definitions. For purposes of this part, the following terms shall have
the following meanings: (1) COUNTY. Dallas County. (2) COUNTY COMMISSION. The County Commission
of Dallas County. (3) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor
fuel in this state by wholesale domestic trade, but shall not apply to any transaction by
the distributor in interstate commerce. (4) GASOLINE. Gasoline, naphtha, and other liquid
motor fuels or any device or substitute therefor which is commonly used in internal combustion
engines. The term shall not include those products known commercially as kerosene oil, fuel
oil, or crude oil when used for lighting, heating, or industrial purposes. (5) MOTOR FUEL.
Diesel oil, tractor fuel, gas oil, distillate or liquefied gas, kerosene, jet fuel, or any
substitutes or devices therefore when sold, distributed, stored, or withdrawn from storage
in the county for use in the operation of any motor vehicle upon the highways...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-242.01.htm - 2K - Match Info - Similar pages
45-34-242.03
Section 45-34-242.03 Enforcement; tobacco stamps; reporting. It shall be the duty of the County
Commission of Henry County to enforce this part upon its imposing the tax thereunder, and
it shall have the right itself, or its members or its agents, to examine the books, reports,
and accounts of every dealer, storer, or distributor engaged in the business for which the
tax is hereby levied and to make any and all rules and regulations necessary and proper for
the collection of such tax. Upon resolution of the Henry County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under this part. The resolution must be submitted, received, and approved by
the State Department of Revenue at least two months prior to the effective date of the collection
and administration of this tax by the State Department of Revenue as set by the Henry County
Commission. The tax hereby authorized shall be paid by affixing...
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