45-40-244.03
Section 45-40-244.03 Cash and credit business. Any person, corporation, partnership, firm,
limited liability company, association, proprietorship, or other entity taxable under this
part having a cash and credit business may report such cash business and the taxpayer shall
thereafter include in each monthly report all credit collections made during the preceding
month and shall pay the taxes due thereon at the time of filing such report, but in no event
shall the gross proceeds of such credit business be included in the measure of tax to be paid
until collections of such credit business shall have been made. (Act 2001-561, p. 1130, §4.)...

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34-4-31
Section 34-4-31 Revocation or suspension - Resulting from judgment in damage action. Whenever
any person, partnership, association or corporation claiming to have been injured or damaged
by the gross negligence, incompetency, fraud, dishonesty, or misconduct on the part of any
licensee following the calling or engaging in the business herein described shall file an
action upon such claim against such licensee in any court of record in this state and shall
recover judgment thereon, such court may as part of its judgment in such case, if it deems
it a proper case in which to do so, revoke the defendant's license, which shall not be reissued
to such licensee except upon unanimous vote of all members of the board in favor of such reissuance
and only then after the lapse of a period of 90 days from the date of such revocation. (Acts
1973, No. 811, p. 1236, §15.)...
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45-49-151.11
Section 45-49-151.11 Production of documents, etc.; removal of certain licensee employees;
recordkeeping; inspections; witnesses. The commission is empowered to compel the production
of any and all books, memoranda, or documents showing the receipts and disbursements of any
person, association, or corporation licensed to conduct race meetings under this subpart.
The commission may at any time require the removal of any employee or official employed by
any licensee hereunder whenever it has reason to believe that such employee or official is
guilty of any improper practice in connection with racing, has failed to comply with any condition
of the license, or has violated any rule adopted by the commission. The commission shall have
the power to require that the books and financial or other statements of any licensee be kept
in a manner and method provided by the commission; and the commission shall be authorized
to visit, investigate, and place auditors and inspectors in the offices,...
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45-18-242.03
Section 45-18-242.03 Monthly reports of cash and credit businesses. Any person, corporation,
partnership, firm, limited liability company, association, proprietorship, or other entity
taxable under this part having a cash and credit business may report such cash business, and
the taxpayer shall thereafter include in each monthly report all credit collections made during
the preceding month and shall pay the taxes due thereon at the time of filing such report,
but in no event shall the gross proceeds of such credit business be included in the measure
of tax to be paid until collections of such credit business shall have been made. (Act 98-657,
p. 1440, §4.)...
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45-18-242.08
Section 45-18-242.08 Failure to include tax; absorption or refund of tax. It shall be unlawful
for any person, corporation, partnership, firm, limited liability company, association, proprietorship,
or other entity engaged in or continuing within the county any business for which a license
or privilege tax is required by this part to fail or refuse to add to the price of the service
rendered the amount due by the taxpayer on account of the tax levied by this part. Nor shall
any such person refund or offer to refund all or any part of the amount collected as tax under
this part or to absorb such tax or to advertise directly or indirectly the absorption or refund
of such tax or any portion of the same. (Act 98-657, p. 1440, §9.)...
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45-40-244.08
Section 45-40-244.08 Failure to add tax to service price. It shall be unlawful for any person,
corporation, partnership, firm, limited liability company, association, proprietorship, or
other entity engaged in or continuing within the county any business for which a license or
privilege tax is required by this part to fail or refuse to add to the price of the service
rendered the amount due by the taxpayer on account of the tax levied by this part. Nor shall
any such person refund or offer to refund all or any part of the amount collected as tax under
this part or to absorb such tax or to advertise directly or indirectly the absorption or refund
of such tax or any portion of the same. (Act 2001-561, p. 1130, §9.)...
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22-21-33
Section 22-21-33 Penalties for operation of or referring persons to unlicensed hospital. (a)(1)
Any individual, association, corporation, partnership, limited liability company, or other
business entity who operates or causes to be operated a hospital of any kind as defined in
this article or any rules promulgated hereunder, without having been granted a license by
the State Board of Health shall be guilty of a Class B misdemeanor upon conviction, except
that any individual, association, corporation, partnership, limited liability company, or
other business entity who operates or causes to be operated a hospital of any kind as defined
in this article or any rules promulgated hereunder without having been granted a license by
the State Board of Health shall be guilty of a Class A misdemeanor upon conviction of a second
or any subsequent offense. (2) The State Board of Health, upon determination that a facility
or business is operating as a hospital, within the meaning of this article or...
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40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed to them in this section: (1) PERSON or COMPANY. Any individual,
firm, company, partnership, association, corporation, receiver or trustee, or any other group
or combination acting as a unit, and the plural as well as the singular number, unless the
intention to give a more limited meaning is disclosed by the context. (2) DEPARTMENT. The
Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue
of the State of Alabama. (4) WHOLESALE SALE or SALE AT WHOLESALE. Any one of the following:
a. A sale of tangible personal property by wholesaler to licensed retail merchants, jobbers,
dealers or other wholesalers for resale and does not include a sale by wholesalers to users
or consumers, not for resale. b. A sale of tangible personal property or products, including
iron ore, and including the furnished container and label of such...
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45-18-242.04
Section 45-18-242.04 Tax returns, forms, and remittances. On or before 30 days after the end
of the tax year, each person, corporation, partnership, firm, limited liability company, association,
proprietorship, or other entity liable for the payment of a privilege tax as levied by this
part shall make a return showing the gross proceeds of business done and compute the amount
of tax chargeable against him, her, or it in accordance with this part and deduct the amount
of monthly payments as hereinbefore provided, if any have been made, and transmit with this
report a remittance in the form required by this part covering the residue of the tax chargeable
against him, her, or it, to the agency, and such report shall be verified by oath. (Act 98-657,
p. 1440, §5.)...
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45-40-244.04
Section 45-40-244.04 Annual report. On or before 30 days after the end of the tax year, each
person, corporation, partnership, firm, limited liability company, association, proprietorship,
or other entity liable for the payment of a privilege tax as levied by this part shall make
a return showing the gross proceeds of business done and compute the amount of tax chargeable
against him, her, or it in accordance with this part and deduct the amount of monthly payments
as herein provided, if any have been made, and transmit with this report a remittance in the
form required by this part covering the residue of the tax chargeable against him, her, or
it, to the agency, and such report shall be verified by oath. (Act 2001-561, p. 1130, §5.)...

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