45-39-92.44
Section 45-39-92.44 Report of business location and postal address; change of address. Within 30 days after any tax shall have been levied under authority of this subpart, every distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor fuel in Lauderdale County shall make a report on blanks furnished under Section 45-39-92.42 to the Lauderdale County Commission, showing the place and post office address at which he or she is engaged in the business of distributor or storer or retail dealer in gasoline or motor fuel within Lauderdale County, which information shall be entered by the Lauderdale County Commission on a book kept for that purpose, and should such distributor, storer, or retail dealer move his or her place of business from one business address to another such distributor, storer, or retail dealer shall within 30 days thereafter notify the Lauderdale County Commission of such removal giving the former place and post office address and also...
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45-43-244.04
Section 45-43-244.04 Report of business address. Within 30 days after the effective date of the levy of the tax levied under this part, every distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor fuel in Lowndes County shall make a report on blanks furnished under Section 45-43-244.01 to the Lowndes County Commission, showing the place and post office address at which he or she is engaged in the business of distributor or storer or retail dealer in gasoline or motor fuel within Lowndes County, which information shall be entered by the Lowndes County Commission on a book kept for that purpose, and should such distributor, storer, or retail dealer move his or her place of business from one business address to another such distributor, storer, or retail dealer shall within 30 days thereafter notify the Lowndes County Commission of such removal giving the former place and post office address and also the place and post office address to which his or...
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11-98-5.3
Section 11-98-5.3 Prepaid wireless telephone service. (a) As used in this section, the following words and terms shall have the following meanings unless the context clearly indicates otherwise: (1) DEPARTMENT. The Department of Revenue for the State of Alabama. (2) PREPAID RETAIL TRANSACTION. The purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale. (3) PREPAID WIRELESS CONSUMER. A person who purchases prepaid wireless telecommunications service in a retail transaction. (4) PREPAID WIRELESS TELEPHONE SERVICE. A service that meets all of the following requirements: a. Authorizes the purchase of CMRS, either exclusively or in conjunction with other services. b. Must be paid for in advance. c. Is sold in units or dollars whose number or dollar value declines with use and is known on a continuous basis. (b) Notwithstanding any other provision of this chapter, the current CMRS emergency telephone service charge established under...
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28-3-240
Section 28-3-240 Goods, etc., subject to confiscation and sale generally; procedure for confiscation and sale of goods, etc., generally. All alcoholic beverages enumerated and defined in this chapter or other products taxable under this chapter found at any point within the State of Alabama when said alcoholic beverages or products shall have been within the State of Alabama for a period of two hours or longer in possession of any retailer or for a period of 36 hours or longer in possession of any wholesaler or distributor not having affixed to the package, as defined in this chapter, the stamps, crowns or lids as provided by law are hereby declared to be contraband goods, and the same may be seized by the board or its agents or by any peace officer of the State of Alabama without a warrant, and the said goods shall be delivered to the board for sale at public auction to the highest bidder after due advertisement, but the board, before delivering any of said goods so seized, shall...
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40-23-261
Section 40-23-261 Filing of duplicate information returns. (a) The department is authorized to require that every payment settlement entity, third party settlement organization, electronic payment facilitator, or other third party acting on behalf of a payment settlement entity, all as defined in Section 6050W of the Internal Revenue Code and referred to herein as a reporting entity, required to file information reports pursuant to that section , within 30 days of the filing due date, shall file with the department in such form and manner as prescribed by the department either a duplicate of all such information returns or a duplicate of such information returns related to taxpayers or participating payees, as defined in Section 6050W of the Internal Revenue Code, with an Alabama address. The department may require that such duplicate information returns be filed electronically. (b) The information received by the department on a duplicate information return filed pursuant to this...
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13A-12-3.6
Section 13A-12-3.6 Reporting requirements. (a) Each person who makes a delivery sale of cigarettes to a consumer located within this state shall file with the department for each individual sale all of the following information: (1) A statement setting forth such person's name, trade name, and address of such person's principal place of business and any other place of business. (2) Not later than the tenth day of each calendar month, a memorandum or copy of the invoice for each and every such delivery sale made during the previous calendar month, which includes the following information: a. The name and address of the consumer to whom the delivery sale was made. b. The brand style or brand styles of the cigarettes that were sold in the delivery sale. c. The quantity of cigarettes that were sold in the delivery sale. d. An indication of whether or not the cigarettes sold in the delivery sale bore a tax stamp evidencing payment of the tax under Section 40-25-2. (b) Each person engaged in...
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40-23-191
Section 40-23-191 Short title; definitions. (a) This part shall be titled The Simplified Seller Use Tax Remittance Act. (b) For the purpose of this part, the following terms shall have the respective meanings ascribed to them in this section: (1) DEPARTMENT. The Alabama Department of Revenue. (2) ELIGIBLE SELLER. A seller that sells tangible personal property or a service, but does not have a physical presence in this state or is not otherwise required to collect and remit state and local sales or use tax for sales delivered into the state. The seller shall remain eligible for participation in the Simplified Use Tax Remittance Program unless the seller establishes a presence through a physical business address for the purpose of making in-state retail sales within the State of Alabama or becomes otherwise required to collect and remit sales or use tax pursuant to Section 40-23-190 through an affiliate making retail sales at a physical business address in Alabama. The term also includes...
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2-11-31
Section 2-11-31 Definitions. For the purposes of this article, the following terms shall have the following meanings, respectively, unless the context otherwise requires: (1) CAPABLE OF USE AS HUMAN FOOD. Such term shall apply to any catfish or part or product thereof, unless it is denatured or otherwise identified as required by regulations prescribed by the commissioner to deter its use as human food or unless it is naturally inedible by humans. (2) CATFISH. Any species of the scientific order Siluriformes or family Anarhichadidae. (3) COMMISSIONER. The Commissioner of Agriculture and Industries of the State of Alabama. (4) DIRECT RETAIL SALE. The sale of catfish products individually or in small quantities directly to the consumer. (5) DISTRIBUTOR. Any person offering for sale, exchange or barter any catfish product destined for direct retail sale in the State of Alabama. (6) LABEL. A display of written, printed or graphic matter upon or affixed to the container in which a catfish...
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22-13-31
Section 22-13-31 Registry established; reporting of confirmed cases. (a) There is hereby established within the Department of Public Health the Alabama Statewide Cancer Registry for the purpose of providing accurate and up-to-date information about cancer or benign brain-related tumors in Alabama and facilitating the evaluation and improvement of cancer or benign brain-related tumor prevention, screening, diagnosis, therapy, rehabilitation, and community care activities for the citizens of Alabama. The State Committee of Public Health shall adopt rules necessary to effect the purposes of this article, including the data to be reported, and the effective date after which reporting shall be required. For the purposes of this article, cancer means all malignant neoplasms, regardless of the tissue of origin, including malignant lymphoma, Hodgkin's disease, and leukemia, but excluding basal cell and squamous cell carcinoma of the skin and carcinoma in situ of the cervix. (b) All cases of...
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35-8B-3
Section 35-8B-3 Sale and distribution of alcoholic beverages within district. (a) If a majority of the board of control of a community development district formed under Section 35-8B-1(a), (b), or (d) consents to and approves the sale and distribution of alcoholic beverages within the district, it shall be lawful to sell and distribute alcoholic beverages in the community development district in the following manner and subject to the following terms, definitions, and conditions: (1) Upon being licensed by the Alabama Alcoholic Beverage Control Board, alcoholic beverages may be sold by the club of the district to members and their guests for on-premises consumption only. The club shall be licensed to sell alcoholic beverages to its members and their guests as a club liquor retail licensee by the Alabama Alcoholic Beverage Control Board, upon the club's compliance with the provisions of the alcoholic beverage licensing code and the regulations made thereunder. The original application...
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