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40-25-24
Section 40-25-24 Sale, purchase, receipt, etc., of goods not stamped; penalty. It shall be
unlawful for any person, firm, or corporation, except as otherwise provided by law, to sell,
purchase, transport, receive, or possess any of the articles taxed under the provisions of
this article unless the same has been stamped in the manner required by this article, for
the purpose of evading the payment of the taxes on such products. Any person, firm, or corporation
violating the provisions of this section shall be guilty of a misdemeanor and upon conviction
shall be fined not less than $25 to which a jail sentence of not less than 30 nor more than
60 days may be added. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §742; Acts 1945, No.
368, p. 593, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-24.htm - 1K - Match Info - Similar pages
40-25-15
Section 40-25-15 Nontaxable sales. (a) A wholesaler or jobber, as defined in Section 40-25-1
and who is duly qualified as such wholesaler or jobber under Section 40-25-16, may sell tobacco
products enumerated herein without the Alabama Revenue Stamps affixed thereto; provided, that:
Such products are sold and shipped or delivered in interstate commerce to a person outside
of this state, and such wholesaler or jobber shall have on file, for a period of three years,
subject to inspection by the department, a record of such sale, and also the original purchase
order, and a copy of the invoice therefor, and a receipt from a common carrier, contract carrier
or post office showing shipment for delivery in such other state, or, if delivered by such
dealer to the purchaser at a point outside of the State of Alabama, a receipt showing such
delivery in addition to the record, original purchase order and copy of the invoice relating
to such sale. (b) Such duly qualified wholesaler or jobber may...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-15.htm - 3K - Match Info - Similar pages
40-12-260
Section 40-12-260 Transfer of license plates; registration procedures; receipts; penalty. (a)
Effective January 1, 1998, license plates, except for license plates issued under the provisions
of Section 40-12-290, et seq., or any subsequent enactment which authorizes special license
plates based on vehicle age, shall not be transferable between motor vehicle owners and the
following registration procedures shall apply: (1) When a current and valid Alabama motor
vehicle license plate has been obtained for the current tax year for use on a motor vehicle
and the vehicle has been sold or otherwise transferred to a new owner, the license plate shall
be removed from the vehicle and retained by the original plate owner. (2) In the event an
owner purchases, trades, exchanges, or otherwise acquires another vehicle of the same license
registration classification, the licensing official shall authorize the transfer of the current
and valid Alabama license plate previously obtained by the owner to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-260.htm - 11K - Match Info - Similar pages
40-23-26
Section 40-23-26 Tax to be added to purchase price; refund unlawful; tax a direct tax on retail
consumer. (a) Every person, firm, corporation, association or copartnership engaged in or
continuing within this state in the business for which a license or privilege tax is required
by this division shall add to the sales price and collect from the purchaser on all sales
upon the gross receipts or gross proceeds of which there is levied by this division a sales
tax at the rate of four percent, $.04 tax for each whole dollar of sales price; provided,
that on that part of the sales price which is a fractional part of a dollar, in addition to
whole dollars, and on sales of less than a dollar there shall be collected in addition to
the tax collected on whole dollars, no tax on $.01 to and including $.10 of sales price, $.01
tax on $.11 to and including $.30 of sales price, $.02 tax on $.31 to and including $.54 of
sales price, $.03 tax on $.55 to and including $.73 of sales price, and $.04 tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-26.htm - 3K - Match Info - Similar pages
9-11-153
Section 9-11-153 Wholesale and retail freshwater nongame fish dealers' licenses; commercial
paddlefish dealer's license. (a) Every person, firm, association, or corporation engaged in
the buying, selling, or handling of freshwater nongame fish for the purpose of resale, whether
handled on a commission basis or otherwise, and every person, firm, association, or corporation
shipping freshwater nongame fish out of the State of Alabama on consignment or order shall
be considered a wholesale dealer of freshwater nongame fish, and shall be required to pay
a license of $25.00 per annum. Any person, firm, association, or corporation handling freshwater
nongame, uncooked fish strictly at retail to the consumer shall be considered a retailer and
must purchase a license and pay $10.00 per annum for the same. The revenue to be derived from
such licenses shall be covered into the State Treasury to the credit of the Game and Fish
Fund of the Department of Conservation and Natural Resources....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-153.htm - 3K - Match Info - Similar pages
40-12-176
Section 40-12-176 Vending machines. (a) Every person, firm, corporation, association, or copartnership
operating a vending machine business whereby tangible personal property is sold through or
by the use of coin-operated machines shall pay an annual privilege license tax based on the
total sales of each such vending company during the preceding year as follows: Total Sales
Amount of Tax $12,000.00 or less $10.00 12,000.01 - 24,000.00 20.00 24,000.01 - 36,000.00
30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00 75.00
80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00 150.00
200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00 300.00
450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-176.htm - 9K - Match Info - Similar pages
45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-242.05.htm - 9K - Match Info - Similar pages
9-11-351
Section 9-11-351 Penalty for violations of provisions of article. Any person, firm or corporation
violating any provision of this article shall be guilty of a misdemeanor and, upon conviction
thereof, shall be punished as provided by law. (Acts 1959, No. 408, p. 1040, §11.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-351.htm - 582 bytes - Match Info - Similar pages
4-3-47
Section 4-3-47 Powers of authority generally. The authority shall have the following powers,
together with all powers incidental thereto or necessary to the discharge thereof in corporate
form: (1) To have succession by its corporate name for the duration of time (which may be
in perpetuity) specified in its certificate of incorporation; (2) To sue and be sued in its
own name in civil actions, excepting actions in tort against the authority; (3) To adopt and
make use of a corporate seal and to alter the same at pleasure; (4) To adopt and alter bylaws
for the regulation and conduct of its affairs and business; (5) To acquire, receive, take
and hold, whether by purchase, option to purchase, gift, lease, devise or otherwise, property
of every description, whether real, personal or mixed, whether in one or more counties and
whether within or without the corporate limits of any authorizing subdivision, and to manage
said property and to develop any property and to sell, exchange, lease or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/4-3-47.htm - 16K - Match Info - Similar pages
22-18-6
Section 22-18-6 Violations; good Samaritan provisions; scope of privilege; control of emergency
scene; penalties. (a) It shall be a Class A misdemeanor for any person, firm, company, corporation,
organization, facility, or agency to do any of the following: (1) Deliberately hinder, obstruct,
or interfere with an officer, inspector, or duly authorized agent of the board while in the
performance of official duties. (2) Deliberately hinder, obstruct, or interfere with any physician,
licensed nurse, licensed EMSP, or emergency personnel exempt from licensure under this article
while that individual is providing emergency care to a third person or while that individual
is assisting at the scene of an emergency, directing traffic at the scene of an emergency,
or managing or helping to manage the scene of an emergency. (3) Violate subsection (c) or
(d). (4) Offer, provide, or perform, without a license or certificate to do so, an emergency
medical service or other function which, under this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-18-6.htm - 6K - Match Info - Similar pages
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