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45-47-245.01
Section 45-47-245.01 Tax to be added to sales price of tobacco products. Upon September 1,
1988, every person, firm, corporation, club, or association that sells or stores or receives
for the purpose of distribution in Marion County any cigarettes, cigars, snuff, smoking tobacco,
and like tobacco products shall add the amount of the license or privilege tax levied and
assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco
products, it being the purpose and intent of this provision that the tax levied is, in fact,
a levy on the consumer with the person, firm, corporation, club, or association, who sells
or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, smoking
tobacco, and like tobacco products, acting merely as agent for the collection of the tax.
The dealer, storer, or distributor shall state the amount of the tax separately from the price
of the cigarettes, cigars, snuff, smoking tobacco, and the tobacco...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-245.01.htm - 2K - Match Info - Similar pages
40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
45-33-242.01
Section 45-33-242.01 Tax to be added to sales price of cigarettes; enforcement. (a) Upon September
20, 1991, the county commission is authorized to levy on every person, firm, corporation,
club, or association that sells or stores or receives for the purpose of distribution in Hale
County any cigarettes shall add the amount of the license or privilege tax levied and assessed
herein to the price of the cigarettes, it being the purpose and intent of this provision that
the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club,
or association, who sells or stores or receives for the purpose of distributing the cigarettes,
acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall
state the amount of the tax separately from the price of the cigarettes on all price display
signs, sales or delivery slips, bills, and statements which advertise or indicate the price
of the cigarettes. (b) It shall be the duty of the County...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-242.01.htm - 3K - Match Info - Similar pages
45-38-243.01
Section 45-38-243.01 Tax to be added to sales price of tobacco products. Upon September 1,
1989, every person, firm, corporation, club, or association that sells or stores or receives
for the purpose of distribution in Lamar County any cigarettes, cigars, snuff, smoking tobacco,
and like tobacco products shall add the amount of the license or privilege tax levied and
assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco
products, it being the purpose and intent of this provision that the tax levied is, in fact,
a levy on the consumer with the person, firm, corporation, club, or association, who sells
or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, smoking
tobacco, and like tobacco products, acting merely as agent for the collection of the tax.
The dealer, storer, or distributor shall state the amount of the tax separately from the price
of the cigarettes, cigars, snuff, smoking tobacco, and the tobacco...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-38-243.01.htm - 2K - Match Info - Similar pages
45-44-170.02
Section 45-44-170.02 Public nuisance - Premises. (a) It is unlawful and constitutes a public
nuisance for the owner or other person in charge or in control of a building, lot, junkyard,
or other premises within the unincorporated territory of Macon County to fail to keep the
lot, junkyard, or premises clean and free from garbage, refuse, litter, junk, debris, salvaged
materials, household furniture, trash, used motor vehicle tires, inoperable motor vehicles,
kitchen and other household appliances, rags, paper, cardboard, and other non-decorative matter,
including any materials within which water may accumulate or which may shelter or encourage
the growth of insects or rodents, or materials which generate obnoxious odors, or which offend
the esthetics of the community, and which thereby cause a substantial diminution in the value
of other property nearby or which threaten the health and safety of any citizen. (b) Any person,
partnership, limited liability company, corporation, or any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-170.02.htm - 2K - Match Info - Similar pages
34-29-61
Section 34-29-61 Definitions. For the purposes of this article, the following terms shall have
the following meanings ascribed by this section: (1) ACCREDITED SCHOOL OF VETERINARY MEDICINE.
Any veterinary college or division of a university or college that offers the degree of doctor
of veterinary medicine or its equivalent and is accredited by the American Veterinary Medical
Association (AVMA). (2) ANIMAL. Any animal or mammal other than man, including birds, fish,
reptiles, wild or domestic, living or dead. (3) APPLICANT. A person who files an application
to be licensed to practice veterinary medicine or licensed as a veterinary technician. (4)
BOARD. Alabama State Board of Veterinary Medical Examiners. (5) CONSULTING VETERINARIAN. A
veterinarian licensed in another state who gives advice or demonstrates techniques to a licensed
Alabama veterinarian or group of licensed Alabama veterinarians. A consulting veterinarian
shall not utilize this privilege to circumvent the law. (6) DIRECT...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-29-61.htm - 12K - Match Info - Similar pages
45-10-245.01
Section 45-10-245.01 Tax to be added to sales price of tobacco products. Commencing August
1, 1989, there is levied on every person, firm, corporation, club, or association that sells
or stores or receives for the purpose of distribution in Cherokee County any cigarettes, cigars,
snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege
tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco,
and like tobacco products, it being the purpose and intent of this provision that the tax
levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association,
who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff,
smoking tobacco, and like tobacco products, acting merely as agent for the collection of the
tax. The dealer, storer, or distributor shall state the amount of the tax separately from
the price of the cigarettes, cigars, snuff, smoking...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-245.01.htm - 2K - Match Info - Similar pages
45-29-243.01
Section 45-29-243.01 Tax to be added to sales price of tobacco products. Upon passage of this
part there is levied on every person, firm, corporation, club, or association that sells or
stores or receives for the purpose of distribution in Fayette County any cigarettes, cigars,
snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege
tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco,
and like tobacco products, it being the purpose and intent of this provision that the tax
levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association,
who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff,
smoking tobacco, and like tobacco products, acting merely as agent for the collection of the
tax. The dealer, storer, or distributor shall state the amount of the tax separately from
the price of the cigarettes, cigars, snuff, smoking...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-243.01.htm - 2K - Match Info - Similar pages
40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual, including,
but not limited to, an attorney or certified public accountant with written authority or power
of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal; provided
however, that nothing herein shall be construed as entitling any such individual who is not
a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL JUDGE
or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER. The commissioner
of the department or his or her delegate. (5) COMPTROLLER. The Comptroller of the State of
Alabama. (6) DELEGATE. When used with reference to the commissioner means any officer or employee
of the department duly authorized by the commissioner,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-3.htm - 8K - Match Info - Similar pages
8-38-2
Section 8-38-2 Definitions. For the purposes of this chapter, the following terms have the
following meanings: (1) BREACH OF SECURITY or BREACH. The unauthorized acquisition of data
in electronic form containing sensitive personally identifying information. Acquisition occurring
over a period of time committed by the same entity constitutes one breach. The term does not
include any of the following: a. Good faith acquisition of sensitive personally identifying
information by an employee or agent of a covered entity, unless the information is used for
a purpose unrelated to the business or subject to further unauthorized use. b. The release
of a public record not otherwise subject to confidentiality or nondisclosure requirements.
c. Any lawful investigative, protective, or intelligence activity of a law enforcement or
intelligence agency of the state, or a political subdivision of the state. (2) COVERED ENTITY.
A person, sole proprietorship, partnership, government entity, corporation,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-38-2.htm - 4K - Match Info - Similar pages
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