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8-17-84
Section 8-17-84 Records to be kept; preservation and inspection of records; regulations as
to keeping of records. (a) Each person required to be licensed under Section 40-17-332(a),
(b), or (f) for gasoline, or permitted under Section 8-17-96 for dyed diesel fuel, dyed kerosene,
or lubricating oil, and each bulk user and retailer shall keep and maintain all records pertaining
to the petroleum products received, produced, manufactured, refined, compounded, used, sold,
imported, or delivered, together with delivery tickets, invoices, bills of lading, and other
pertinent records and papers required by the Department of Revenue for the reasonable administration
of this article, for a period of no less than three years. (b) All such records shall be preserved
for a period of three years and shall at all times during the business hours of the day be
subject to inspection by the Revenue Commissioner or his or her agents or representatives.
(c) The Revenue Commissioner may prescribe...
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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...
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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
27-61-1
Section 27-61-1 Surplus Lines Insurance Multi-State Compliance Compact. The Surplus Lines Insurance
Multi-State Compliance Compact Act is enacted into law and entered into with all jurisdictions
mutually adopting the compact in the form substantially as follows: PREAMBLE WHEREAS, with
regard to Non-Admitted Insurance policies with risk exposures located in multiple states,
the 111th United States Congress has stipulated in Title V, Subtitle B, the Non-Admitted and
Reinsurance Reform Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection
Act, hereafter, the NRRA, that: (A) The placement of Non-Admitted Insurance shall be subject
to the statutory and regulatory requirements solely of the insured's Home State, and (B) Any
law, regulation, provision, or action of any State that applies or purports to apply to Non-Admitted
Insurance sold to, solicited by, or negotiated with an insured whose Home State is another
State shall be preempted with respect to such application;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-61-1.htm - 62K - Match Info - Similar pages
40-9-7
Section 40-9-7 Personal property held by warehouseman for distribution. (a) Personal property
manufactured, compounded or processed remaining the property of the manufacturer, compounder
or processor, held for him by a licensed public warehouseman for distribution shall be exempted
from ad valorem taxation by the State of Alabama and the counties and municipalities of the
state. (b) A warehouseman holding personal property exempted by this section shall keep records
of the receipt and disposal of all such property which shall be open to inspection during
business hours by any duly constituted official responsible for the administration of any
ad valorem tax law. The license of any warehouseman who fails to keep the records required
by this section may be revoked by the Commissioner of Revenue after due notice and a hearing
if requested by the warehouseman. (c) The Commissioner of Revenue shall issue such rules and
regulations as he deems necessary or appropriate to the administration...
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5-22-3
Section 5-22-3 Record of currency transactions; report on written request; when no longer required;
compliance with federal law sufficient; multiple transactions; disclosures. (a) Every financial
institution shall keep a record of each of its currency transactions as required by 31 U.S.C.
ยง5313 and regulations pursuant thereto, as the same may be amended from time to time ("federal
monetary transaction records and reports requirement"). Upon the written request of the
Revenue Commissioner, each financial institution shall file a report as described in this
chapter with the State Revenue Department. After such request and during the period of time
covered thereby, each report shall be filed no later than 15 banking days after the report
of the same transaction is required to be filed pursuant to the federal monetary transaction
records and reports requirement. If the information required to be reported to the State Revenue
Department pursuant to this chapter becomes otherwise available...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/5-22-3.htm - 2K - Match Info - Similar pages
40-20-4
Section 40-20-4 Enforcement of article; collection of taxes; statements to be filed and records
kept; inspection of records; hearings and compelling attendance of witnesses; rules and regulations.
(a) The department is hereby authorized and directed to administer and enforce the provisions
of this article and to collect all of the taxes levied under the provisions hereof. Every
person producing or in charge of production of oil and gas shall file a return with the department
by the 15th day of the second calendar month following the month of production, on forms the
department prescribes which must contain a printed declaration that the information being
reported is made under the penalty of perjury, and which must be subscribed by the person
who completes such forms, showing the location of each producing property operated or controlled
by such producer during the reporting period; the number and kind of wells thereon; the kind
of oil or gas produced; the gross quantity thereof...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-4.htm - 2K - Match Info - Similar pages
45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax in the
amount hereinafter prescribed against every person engaging in Greene County in the business
of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in
any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The amount of the tax shall be
equal to one percent of the charge for such rooms, lodgings, or accommodations, including
the charge for use of rental of personal property and services furnished in such room or rooms.
(b) There are exempted from the tax levied by this section and from the computation of the
amount of the tax levied or payable hereunder the following: Charges for property sold or
services furnished which are required to be included in the tax levied by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-245.htm - 6K - Match Info - Similar pages
45-44-244.32
Section 45-44-244.32 Deductions from compensation; quarterly payments. Each employer shall
deduct from each payment due each employee the amount of the fees due from each employee beginning
on the 1st day of January, 1998. The payments required to be made on account of the deductions
by employers shall be made monthly to the county for the monthly periods ending the last day
of each month, on or before the 20th day of the following month. Each employer shall at the
same time make a return on a form made available to him or her by the revenue commissioner.
If the total amount deducted from payments made to or due all employees of an employer is
less than one percent during each calendar month of the previous calendar year, the employer
may elect, for the current calendar year, to remit those deductions to the county for the
quarterly periods ending March 31, June 30, September 30, and December 31 of the following
calendar year, on or before the 20th day of the month following the end of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.32.htm - 2K - Match Info - Similar pages
45-25-243
Section 45-25-243 Lodging tax levied. (a) In DeKalb County, in addition to all other taxes
imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms, lodging or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to two percent
of the charge for the rooms, lodgings, or accommodations, including the charge for use of
rental or personal property and services furnished in the room or rooms within DeKalb County
and one percent of the charge within the corporate limits of Fort Payne. (b)(l) There are
exempted from the tax levied by this section, and from the computation of the amount of the
tax levied or payable all of the following: Charges for property sold or...
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