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40-17A-4
Section 40-17A-4 Restrictions imposed if tax not paid; stamps. No dealer may possess, distribute,
sell, transport, import, transfer, or otherwise use any marihuana or controlled substance
upon which a tax is imposed by Section 40-17A-8 unless the tax has been paid on the marihuana
or other controlled substance as evidenced by a stamp or other official indicia. (Acts 1988,
1st Ex. Sess., No. 88-785, p. 218, §4.)...
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40-17A-11
Section 40-17A-11 Method and time of affixing stamps; payment due. (a) When a dealer purchases,
acquires, transports, or imports into this state marihuana or controlled substances on which
a tax is imposed by Section 40-17A-8, and if the indicia evidencing the payment of the tax
have not already been affixed, the dealer shall have them permanently affixed on the marihuana
or controlled substance immediately after receiving the substance. Each stamp or other official
indicia may be used only once. (b) Payable on possession. Taxes imposed upon marihuana or
controlled substances by this chapter are due and payable immediately upon acquisition or
possession in this state by a dealer. (Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §11.)...
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40-2A-17
Section 40-2A-17 Allocation , etc., of gross income, deductions, etc., between entities controlled
by the same interests; improper contingent fees. For purposes of the tax imposed in Chapter
18 of this title, the following rules shall apply: (a) In any case of two or more organizations,
trades, or businesses (whether or not affiliated within the meaning of 26 U.S.C. § 1504)
owned or controlled directly or indirectly by the same interests, the Commissioner of the
Alabama Department of Revenue may distribute, apportion, or allocate gross income, deductions,
credits, or allowances, if the commissioner determines that such distribution, apportionment,
or allocation is necessary in order to prevent evasion of Alabama income taxes or to clearly
reflect the income of any such organization, trade, or business. (b) Any transaction based
upon tax planning advice, tax return preparation advice, or tax return preparation services
with respect to which an improper contingent fee is directly or...
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40-17-332
Section 40-17-332 Licenses required. (a) Each person engaged in business in this state as a
supplier shall first obtain a supplier's license. The fee for a supplier's license is two
hundred dollars ($200). A supplier engaged in business in this state will be deemed a permissive
supplier with respect to its transactions outside of this state and will have all of the responsibilities
and obligations applicable to a permissive supplier as covered in this article. (b) A person
who elects to collect the tax imposed by this article as a supplier and who meets the definition
of a permissive supplier may obtain a permissive supplier's license. Application for or possession
of a permissive supplier's license does not in itself subject the applicant or licensee to
the jurisdiction of this state for a purpose other than administration and enforcement of
this article. (c) Each terminal operator other than a supplier licensed under subsection (a)
engaged in business in this state as a terminal...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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27-61-1
Section 27-61-1 Surplus Lines Insurance Multi-State Compliance Compact. The Surplus Lines Insurance
Multi-State Compliance Compact Act is enacted into law and entered into with all jurisdictions
mutually adopting the compact in the form substantially as follows: PREAMBLE WHEREAS, with
regard to Non-Admitted Insurance policies with risk exposures located in multiple states,
the 111th United States Congress has stipulated in Title V, Subtitle B, the Non-Admitted and
Reinsurance Reform Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection
Act, hereafter, the NRRA, that: (A) The placement of Non-Admitted Insurance shall be subject
to the statutory and regulatory requirements solely of the insured's Home State, and (B) Any
law, regulation, provision, or action of any State that applies or purports to apply to Non-Admitted
Insurance sold to, solicited by, or negotiated with an insured whose Home State is another
State shall be preempted with respect to such application;...
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33-12-5
Section 33-12-5 Powers, duties and functions. The powers, duties and functions of the agency
shall be as follows: (1) GENERALLY. The agency a. Shall have perpetual succession in its corporate
name. b. May sue and be sued in its corporate name. c. May adopt, use and alter a corporate
seal, which shall be judicially noticed. d. May enter into such contracts and cooperative
agreements with the federal, state and local governments, with agencies of such governments,
with private individuals, corporations, associations, trusts and other organizations as the
board may deem necessary or convenient to enable it to carry out the purposes of this chapter,
including the planned, orderly residential development of the area. e. May adopt, amend and
repeal bylaws. f. May appoint such managers, officers, employees, attorneys and agents as
the board deems necessary for the transaction of its business, fix their compensation, define
their duties, require bonds of such of them as the board may...
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22-32-1
Section 22-32-1 Enactment of Southeast Interstate Low-Level Radioactive Waste Management Compact.
The Southeast Interstate Low-Level Radioactive Waste Management Compact is hereby enacted
into law and entered into by the State of Alabama with any and all states legally joining
therein in accordance with its terms, in the form substantially as follows: SOUTHEAST INTERSTATE
LOW-LEVEL RADIOACTIVE WASTE MANAGEMENT COMPACT Article I. Policy and Purpose There is hereby
created the Southeast Interstate Low-Level Radioactive Waste Management Compact. The party
states recognize and declare that each state is responsible for providing for the availability
of capacity either within or outside the state for the disposal of low-level radioactive waste
generated within its borders, except for waste generated as a result of defense activities
of the federal government or federal research and development activities. They also recognize
that the management of low-level radioactive waste is handled most...
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40-17A-8
Section 40-17A-8 Rates. A tax is imposed on marihuana and controlled substances as defined
in Section 40-17A-1 at the following rates: (1) On each gram of marihuana, or each portion
of a gram, $3.50; and (2) On each gram of controlled substance, or portion of a gram, $200;
or (3) On each 50 dosage units of a controlled substance that is not sold by weight, or portion
thereof, $2,000. (Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §8.)...
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45-27-247.06
Section 45-27-247.06 Payment of license tax; commission. (a) The license tax imposed by this
subpart shall be paid to the judge of probate and the judge of probate, after first reimbursing
the county general fund for expenses incurred in the administration and enforcement of this
subpart, and after deducting for his or her own use and benefit the commission as hereinafter
provided, shall, between the eleventh and twentieth of each month distribute the remainder
of the proceeds of the tax in the following manner: Sixty percent to be prorated among the
municipalities within the county upon the basis of the respective sales of cigarettes within
each municipality during the preceding calendar month; and 40 percent to be prorated among
the city and county boards of education for educational purposes on the basis of the previous
year's net enrollment of pupils. (b) For his or her service as provided in this subpart the
judge of probate shall be entitled to a commission of two and one-half...
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