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40-25-8
Section 40-25-8 Commodities subject to confiscation. Any cigarettes, smoking tobacco, cigars,
stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article found
at any point within the State of Alabama, which the cigarettes, smoking tobacco, cigars, stogies,
cheroots, chewing tobacco, snuff, or other products taxable under this article shall have
been within the State of Alabama for a period of two hours, or longer, in possession of any
retailer or semijobber not having affixed to the package the stamps as provided in this article,
or in the case of products not requiring a stamp to be affixed where purchase invoices do
not itemize the applicable tobacco taxes, are declared to be contraband goods and may be seized
by the Department of Revenue, or its agents or by any peace officer of the State of Alabama,
without a warrant and the goods shall be delivered to the Department of Revenue for destruction.
Any of the goods, wares, or merchandise when offered for...
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45-2-244.030
Section 45-2-244.030 Definitions. For the purposes of this subpart, the following terms shall
have the respective meaning ascribed by this section: (1) COUNTY. Baldwin County which has
levied excise taxes pursuant to the provisions of this subpart. (2) GASOLINE. Gasoline, naphtha,
and other liquid motor fuels or any device or substitute therefor commonly used in internal
combustion engines; provided, that such term shall not be held to apply to those products
known commercially as "kerosene oil," "fuel oil," or "crude oil"
when used for lighting, heating, or industrial purposes. (3) MOTOR FUEL. Diesel oil, tractor
fuel, gas oil, distillate or liquefied gas, kerosene, and jet fuel or any substitutes or devices
therefor when sold, distributed, stored, or withdrawn from storage in any county for use in
the operation of any motor vehicle upon the highways of this state. (4) PERSON. Persons, corporations,
copartnerships, companies, agencies, associations, incorporated or otherwise, singular...
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45-22-243.02
Section 45-22-243.02 Levy of use tax. (a) There is hereby levied and imposed an excise tax
on the storage, use, or other consumption of property in Cullman County as hereinafter provided
in this section: (1) An excise tax is hereby levied and imposed on the storage, use, or other
consumption in the county of tangible personal property (not including, however, materials
and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning
of vessels, barges, ships, and other watercraft of more than 50 tons burden) purchased at
retail on or after the effective date of such tax, for the storage, use, or other consumption
in the county on or after the effective date of such tax, at the rate of one percent of the
sale price of such property, except as provided in subdivisions (2), (3), and (4); (2) An
excise tax is hereby levied and imposed on the storage, use, or other consumption in the county
of any machines used in mining, quarrying, compounding,...
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45-43-244
Section 45-43-244 Definitions. For the purposes of this part, the following terms shall have
the respective meaning ascribed by this section: (1) COUNTY. Lowndes County. (2) DISTRIBUTOR.
Any person who engages in the selling of gasoline or motor fuel in this state by wholesale
domestic trade, but shall not apply to any transaction of such distributor in interstate commerce.
(3) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as kerosene oil, fuel oil, or crude
oil when used for lighting, heating, or industrial purposes. (4) MOTOR FUEL. Tractor fuel,
gas, oil, distillate or liquefied gas, kerosene, jet fuel, or any substitutes or devices therefor
when sold, distributed, stored, or withdrawn from storage in any county for use in the operation
of any motor vehicle upon the highways of this state. (5) PERSON....
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45-44-242.02
Section 45-44-242.02 Levy of tax; exemption. (a) Notwithstanding any provision of law, there
is levied in addition to any other taxes an additional excise tax on persons selling, distributing,
storing, or withdrawing from storage gasoline and motor fuel in an amount not to exceed two
cents ($0.02) per gallon and may require every distributor, retail dealer, or storer to pay
the excise tax. The additional excise tax imposed pursuant to this part may not be imposed
upon the sale of gasoline or motor fuel used in interstate commerce or any form of fuel such
as propane gas that is sold for lighting, heating, or industrial use. If the additional excise
tax has been paid by a distributor, retail dealer, or storer, the payment shall be sufficient,
the intention being that the tax shall not be paid but once. The additional excise tax shall
apply to persons, retail dealers, or distributors storing gasoline or motor fuel and distributing
or withdrawing from storage, whether the withdrawal is for...
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28-4B-1
Section 28-4B-1 Home brewing of beer, mead, cider, and table wine for personal use. (a) Notwithstanding
any provisions to the contrary, a person who has not been convicted of a felony in Alabama
or any other state or federal jurisdiction, and who is not prohibited by Section 28-1-5, from
purchasing, consuming, possessing, or transporting alcoholic beverages due to age may produce
at his or her legal residence beer, mead, cider, and table wine, as those terms are defined
in Section 28-3-1, for personal use, in the amounts specified in this chapter, without payment
of taxes or fees and without obtaining a license. The aggregate amount of the beer, mead,
cider, and table wine permitted to be produced under this chapter, with respect to any legal
residence, shall not exceed 15 gallons for each quarter of a calendar year. Further, there
shall not be in any legal residence at any one time more than an aggregate amount of 15 gallons
of beer, mead, cider, and table wine which has been produced...
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45-1-243.02
Section 45-1-243.02 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) An excise tax is hereby
authorized to be levied and imposed on the storage, use, or other consumption in the county
of tangible personal property (not including, however, materials and supplies bought for use
in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges,
ships, and other watercraft of more than 50 tons burden) purchased at retail on or after the
effective date of such tax, for the storage, use, or other consumption in the county on or
after the effective date of such tax, at the rate of not exceeding one percent of the sale
price of such property, except as provided in subdivisions (2), (3), (4), and (5); (2) An
excise tax is hereby authorized to be levied and imposed on the storage, use,...
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45-10-244.02
Section 45-10-244.02 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) An excise tax is hereby
authorized to be levied and imposed on the storage, use, or other consumption in the county
of tangible personal property (not including, however, materials and supplies bought for use
in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges,
ships, and other watercraft of more than 50 tons burden) purchased at retail on or after the
effective date of such tax, for the storage, use, or other consumption in the county on or
after the effective date of such tax, at the rate of not exceeding one percent of the sale
price of such property, except as provided in subdivision (2), (3), (4), and (5); (2) An excise
tax is hereby authorized to be levied and imposed on the storage, use,...
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45-24-242.01
Section 45-24-242.01 Definitions. For purposes of this part, the following terms shall have
the following meanings: (1) COUNTY. Dallas County. (2) COUNTY COMMISSION. The County Commission
of Dallas County. (3) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor
fuel in this state by wholesale domestic trade, but shall not apply to any transaction by
the distributor in interstate commerce. (4) GASOLINE. Gasoline, naphtha, and other liquid
motor fuels or any device or substitute therefor which is commonly used in internal combustion
engines. The term shall not include those products known commercially as kerosene oil, fuel
oil, or crude oil when used for lighting, heating, or industrial purposes. (5) MOTOR FUEL.
Diesel oil, tractor fuel, gas oil, distillate or liquefied gas, kerosene, jet fuel, or any
substitutes or devices therefore when sold, distributed, stored, or withdrawn from storage
in the county for use in the operation of any motor vehicle upon the highways...
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45-30-241
Section 45-30-241 Definitions. For the purposes of this part, the following terms shall have
the respective meaning ascribed by this section: (1) COUNTY. Franklin County. (2) DISTRIBUTOR.
Any person who engages in the selling of gasoline or motor fuel in this state by wholesale
domestic trade, but shall not apply to any transaction of such distributor in interstate commerce.
(3) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as kerosene oil, fuel oil, or crude
oil when used for lighting, heating, or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor
fuel, gas oil, distillate or liquefied gas, kerosene, jet fuel, or any substitutes or devices
therefor when sold, distributed, stored, or withdrawn from storage in any county for use in
the operation of any motor vehicle upon the highways of this state....
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