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40-25-46
Section 40-25-46 Records. It shall be the duty of every person storing, using or otherwise
consuming in this state tobacco products subject to the provisions of this article to keep
and preserve all invoices, books, papers, cancelled checks, or other memoranda touching the
purchase, sale, exchange, receipt, ownership, storage, use, or other consumption of such tobacco
products. All such invoices, books, papers, cancelled checks, or other memoranda shall be
subject to audit and inspection by any duly authorized representative of the Department of
Revenue at any and all reasonable times. Any person who fails or refuses to keep and preserve
the records as herein required or who upon request by a duly authorized agent of the Department
of Revenue fails or refuses to allow an audit or inspection of the records as herein provided
shall be guilty of a misdemeanor and upon conviction therefor be punished as in case of conviction
for a misdemeanor. (Acts 1939, No. 409, p. 538; Code 1940, T. 51,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-46.htm - 1K - Match Info - Similar pages
40-25-13
Section 40-25-13 Records. It shall be the duty of every person, firm, corporation, club, or
association of persons, receiving, storing, selling, or handling tobacco products enumerated
herein in any manner whatsoever to keep and preserve all invoices, books, papers, cancelled
checks, or other memoranda touching the purchase, sale, exchange, or receipt of any and all
tobacco products enumerated herein. All such invoices, books, papers, cancelled checks, or
other memoranda shall be subject to audit and inspection by any duly authorized representative
of the Department of Revenue at any and all times. Each operator of a retail outlet shall
receive, examine, and retain the purchase invoice from the source of the tobacco products
for every purchase of tobacco products for a period of 90 days at the retail location. At
the end of the 90 days, the purchase records shall be maintained with the required books and
records for a period of three years from the date of purchase. Invoices received...
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28-3-7
Section 28-3-7 Persons, firms, etc., receiving, storing, selling or handling alcoholic beverages
to preserve invoices, books, papers, etc., relating thereto; audit and inspection of invoices,
books, etc., by board. It shall be the duty of every person, firm, corporation, club or association
of persons, receiving, storing, selling or handling alcoholic beverages enumerated in this
chapter in any manner whatsoever to keep and preserve all invoices, books, papers, cancelled
checks or other memoranda touching the purchase, sale, exchange or receipt of any and all
such alcoholic beverages for a period of three years. All such invoices, books, papers, cancelled
checks or other memoranda shall be subject to audit and inspection by any duly authorized
representative of the board at any and all times. Any person, firm, corporation, club or association
of persons who fails or refuses to keep and preserve the records as required by this section
or who upon request by a duly authorized agent of...
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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
40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section,
it shall be unlawful for any person to print, publish, or divulge, without the written permission
or approval of the taxpayer, the return of any taxpayer or any part of the return, or any
information secured in arriving at the amount of tax or value reported, for any purpose other
than the proper administration of any matter administered by the department, a county, or
a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical
information pertaining to taxes may be disclosed at the discretion of the commissioner or
his or her delegate to the legislative or executive branch of the state. Upon request, the
commissioner or his or her delegate may make written disclosure as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-10.htm - 8K - 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
20-2-190
Section 20-2-190 Penalties; sale of ephedrine, etc.; Alabama Drug Abuse Task Force. (a) Any
person who manufactures, sells, transfers, receives, or possesses a listed precursor chemical
violates this article if the person: (1) Knowingly fails to comply with the reporting requirements
of this article; (2) Knowingly makes a false statement in a report or record required by this
article or the rules adopted thereunder; (3) Is required by this article to have a listed
precursor chemical license or permit, and is a person as defined by this article, and knowingly
or deliberately fails to obtain such a license or permit. An offense under this subsection
shall constitute a Class C felony. (b) Notwithstanding the provisions of Section 20-2-188,
a person who possesses, sells, transfers, or otherwise furnishes or attempts to solicit another
or conspires to possess, sell, transfer, or otherwise furnish a listed precursor chemical
or a product containing a precursor chemical or ephedrine or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/20-2-190.htm - 25K - Match Info - Similar pages
7-9A-102
Section 7-9A-102 Definitions and index of definitions. (a) Article 9A definitions. In this
article: (1) "Accession" means goods that are physically united with other goods
in such a manner that the identity of the original goods is not lost. (2) "Account,"
except as used in "account for," means a right to payment of a monetary obligation,
whether or not earned by performance, (i) for property that has been or is to be sold, leased,
licensed, assigned, or otherwise disposed of, (ii) for services rendered or to be rendered,
(iii) for a policy of insurance issued or to be issued, (iv) for a secondary obligation incurred
or to be incurred, (v) for energy provided or to be provided, (vi) for the use or hire of
a vessel under a charter or other contract, (vii) arising out of the use of a credit or charge
card or information contained on or for use with the card, or (viii) as winnings in a lottery
or other game of chance operated or sponsored by a State, governmental unit of a State, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/7-9A-102.htm - 29K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
9-17-105
Section 9-17-105 Permits; LP-Gas Recovery Fund; proof of insurance; surety bond; Liquefied
Petroleum Gas Board Personal Bond Fund; change of name. (a) The board may issue permits to
any person, who is a citizen of the United States or, if not a citizen of the United States,
is legally present in the United States with appropriate documentation from the federal government,
to engage in or continue the business of selling, distributing, storing, or transporting liquefied
petroleum gases and to engage in or continue the business of installing, servicing, repairing,
removing, or adjusting liquefied petroleum gas containers, tanks, or systems or to perform
magnetic, hydrostatic, visual, or X-ray inspections of liquefied petroleum gas storage containers,
cargo tanks, motor fuel containers, and cylinders in the State of Alabama; and to prescribe
the requirements of any person to obtain the permits. The board may revoke any permit issued,
for cause, in the opinion of the board. (b) The permits...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-105.htm - 19K - Match Info - Similar pages
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