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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
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8-17-86
Section 8-17-86 Duty to test samples; certificate of tests. (a) It is the duty of the Commissioner
of Agriculture and Industries to secure samples of all petroleum products sold, offered for
sale, stored or used in the state and to determine: (1) Whether or not such petroleum products
are sold, offered for sale, stored or used in correct measure or quantity claimed by the person
selling or offering for sale or storing or using such petroleum products; and (2) Whether
the same is of legal standard and of the standard advertised. (b) The Commissioner of Agriculture
and Industries shall test, or cause to be tested, such samples in the manner provided by the
rules and regulations made by the Board of Agriculture and Industries pursuant to authorization
in Section 8-17-81, and shall make a certificate of such test, a copy of which certificate
shall be furnished by the commissioner upon request to the person from whom the sample was
obtained. (Acts 1971, No. 1403, p. 2363, §6.)...
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8-17-101
Section 8-17-101 Cancellation of inspection fee permit. (a) In accordance with the provisions
of Chapter 2A of Title 40, the Department of Revenue may cancel the inspection fee permit
required under Section 8-17-96, upon written notice sent to the permit holder's last known
address, as it appears in the Department of Revenue's files, for any of the following reasons:
(1) Filing by the permit holder of a false report of the data or information required by this
article. (2) Failure, refusal, or neglect of the permit holder to file a report or to provide
any information required by this article. (3) Failure of the permit holder to pay the full
amount of all excise taxes and inspection fees due or to pay any penalties or interest due.
(4) Failure of the permit holder to keep accurate records of the quantities of petroleum products
received, produced, refined, manufactured, compounded, sold, imported, or used in Alabama.
(5) Conviction of the permit holder or a principal of the permit...
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8-17-81
Section 8-17-81 Determination and adoption of standards and methods of tests; promulgation
of rules; effect of prior standards. (a) The Board of Agriculture and Industries shall have
the power and duty to: (1) Determine and adopt standards of minimum specifications for petroleum
products, and the various classifications and kinds thereof, as to safety, purity, freedom
from objectionable substances, distillation tests, heat-producing qualities, fire tests, and
efficiency which are not inconsistent with the specifications for the same products that are
published from time to time by the United States Department of Commerce; and (2) Make changes
from time to time in such standards, all as the board may deem necessary to provide for the
public safety and to provide that such petroleum products are satisfactory and efficient for
the purposes for which they may be sold, offered for sale, stored, or used in the state; provided,
that such standards shall not be adopted or altered by the board...
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8-17-93
Section 8-17-93 Penalty for violation; revocation of permits. (a) Any person who sells, offers
for sale, stores, or uses any petroleum product in the state which is below the legal standard,
who makes a false statement or certificate as to the quantity or standard of such petroleum
product, sells, offers for sale, stores, or uses any petroleum product without having procured
a permit as required by Section 8-17-85, fails to make any report to the Revenue Commissioner
as required by this article, makes a false certificate of the number of gallons of such petroleum
product sold, stored, or used during the preceding month or who otherwise violates or fails
to comply with the provisions of this article shall be guilty of a misdemeanor. (b) The Commissioner
of Agriculture and Industries may revoke the permit, referenced in Section 8-17-85, of any
person found upon investigation to have sold, offered for sale, stored, or used any petroleum
product below the minimum standards adopted by the...
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8-17-221
Section 8-17-221 Requirements as to storage, display, etc., of fireworks; retail sales of fireworks
from tents, motor vehicles, etc.; inspection by State Fire Marshal, etc., of premises where
fireworks are to be stored or sold. (a) Placing, storing, locating, or displaying of fireworks
in any window where the sun may shine through glass onto the fireworks so displayed or to
permit the presence of lighted cigars, cigarettes, or pipes within 10 feet of where the fireworks
are offered for sale is hereby declared unlawful and prohibited. At all places where fireworks
are stored or sold, there must be posted signs with the words "FIREWORKS - NO SMOKING"
in letters not less than four inches high. (b) No fireworks shall be sold at retail at any
permanent location where paints, oils or varnishes are for sale or use unless kept in the
original unbroken containers, nor where gasoline or other flammable liquid or gas is used,
stored or sold, if the use, storage, or sale creates an undue hazard to...
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22-27-90
Section 22-27-90 Definitions. When used herein the following terms shall have the following
meanings: (1) COMMERCIAL ESTABLISHMENT. Any food service establishment, retail food store,
limited food service establishment, limited retail food store, food processing establishment,
or other place of business where food is prepared or sold or offered for sale, or any establishment
that slaughters, fabricates, bones or processes animals, poultry, or fish, whether or not
required by law to be licensed or permitted by an agency of the State of Alabama. (2) DEPARTMENT.
The Alabama Department of Environmental Management as established by Section 22-22A-4. (3)
DISPOSE. To discard or carry away, whether personally or by and through a contractor, and
whether for the purposes of recycling, reuse, or reprocessing or for ultimate elimination.
(4) INEDIBLE ANIMAL BY-PRODUCT. Any bone, fat, offal, carcass, blood, skin, hide, tallow,
lard, feather, horn, hoof, or any other solid by-product derived from any...
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40-17-380
Section 40-17-380 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. For the purposes of this
article, the following words have the following meanings: (1) DEPARTMENT. The Alabama Department
of Revenue. (2) DIESEL FUEL. Any liquid that is advertised, offered for sale, or sold for
use as or used as a motor fuel in a diesel-powered engine. Diesel fuel includes #1 and #2
fuel oils, kerosene, special fuels, and blended fuels which contain diesel fuel, but does
not include gasoline or aviation fuel. (3) DYED DIESEL FUEL. Diesel fuel that meets the dyeing
and marking requirements of 26 U.S.C §4082. (4) GASOLINE. Any product commonly or commercially
known as gasoline, or any substitute therefor, regardless of classification, that is advertised,
offered for sale, or sold for use as or used as fuel in an internal combustion engine, including
gasohol and blended fuel which contains gasoline. Gasoline...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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2-26-7
Section 2-26-7 Requirements as to labeling of containers in which seed sold, distributed, etc.
(a) Agricultural seed. (1) Each container of agricultural seed in excess of two pounds which
is sold, offered for sale, exposed for sale or distributed within this state for planting
or sowing purposes shall have attached thereto in a conspicuous place a plainly written in
ink or printed label of a size not less than 2 3/8 x 4 3/4 inches in the English language,
giving information for the following items: a. Commonly accepted name, kind and variety (of
those crops for which commercial varieties have been developed) of each agricultural seed
component in excess of five percent of the whole, subject to tolerances as provided in Section
2-26-3, and the percentage by weight of each in the order of its predominance. Where more
than one component is required to be named, the word "mixture" or the word "mixed"
shall be shown conspicuously near the top of the label or tag in type of not less than 8...
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