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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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11-51-186
Section 11-51-186 Taxpayer rights; responsibilities of municipality; abatement of penalty.
(a) Rights of the taxpayer. (1) At or before the commencement of an examination of the books
and records of a taxpayer, the taxing jurisdiction shall provide to the taxpayer a written
description, in simple and non-technical terms, of the role of the taxing jurisdiction and
the taxpayer during the examination and a statement of the taxpayer's rights. (2) At or before
the issuance of a preliminary assessment, the taxing jurisdiction shall provide to the taxpayer
in simple and non-technical terms: a. A written description of the basis for the assessment
and any penalty asserted with respect to the assessment. b. A written description of the method
by which the taxpayer may request an administrative review of the preliminary assessment.
(3) At or before the issuance of a final assessment, the taxing jurisdiction shall inform
the taxpayer by a written statement of his or her right to appeal to the...
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9-17-106
Section 9-17-106 Permit fees; reports and payment of fees by certain end users, suppliers,
permit holders; invoice cost; exemption from Section 40-12-84. (a) Fees for Permit A and Permit
B. Every applicant for a Permit A or a Permit B, at the time of issuance, shall pay to the
board a fee of three hundred dollars ($300) and annually thereafter pay to the board a fee
of two hundred dollars ($200). Permits and fees shall be due on October 1 and delinquent after
October 31 of each year. Every person required to renew permits and pay fees who fails to
do so by the delinquent date shall incur a penalty of ten dollars ($10) for each day he or
she is delinquent in complying with this section, and the penalty shall be paid to the board
before the issuance of the permit. Delinquency shall be determined by the United States Postal
Service postmark when the date on the postmark falls on a later date than the delinquent date.
(b) Fees for Permit B-1. Every applicant at the time of issuance, shall...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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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...
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33-12-5
Section 33-12-5 Powers, duties and functions. The powers, duties and functions of the agency
shall be as follows: (1) GENERALLY. The agency a. Shall have perpetual succession in its corporate
name. b. May sue and be sued in its corporate name. c. May adopt, use and alter a corporate
seal, which shall be judicially noticed. d. May enter into such contracts and cooperative
agreements with the federal, state and local governments, with agencies of such governments,
with private individuals, corporations, associations, trusts and other organizations as the
board may deem necessary or convenient to enable it to carry out the purposes of this chapter,
including the planned, orderly residential development of the area. e. May adopt, amend and
repeal bylaws. f. May appoint such managers, officers, employees, attorneys and agents as
the board deems necessary for the transaction of its business, fix their compensation, define
their duties, require bonds of such of them as the board may...
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9-11-56.5
Section 9-11-56.5 Disabled three-day saltwater fishing event license. (a) Effective with the
license year beginning September 1, 2019, there shall be a disabled three-day saltwater fishing
event license for events sanctioned by the Commissioner of the Department of Conservation
and Natural Resources. (b) Except as otherwise provided in this section for additional persons,
the license shall permit up to 20 disabled residents or nonresidents, plus up to 20 resident
and nonresident assistants, in the numbers as determined to be reasonably necessary by the
Department of Conservation and Natural Resources, to purchase the license as an alternative
to any recreational saltwater fishing license otherwise applicable under this chapter. The
license shall permit the persons, for a period not to exceed 72 consecutive hours, to engage
in those same activities as the holders of the annual saltwater fishing license in Section
9-11-53.1. (c) The license fee shall be one hundred dollars ($100). (d)...
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9-12-234
Section 9-12-234 Marine Resources Restoration Fund. (a) There is created in the State Treasury
the Marine Resources Restoration Fund which shall receive funds from the additional surcharge
on resident and nonresident saltwater fishing licenses levied pursuant to Section 9-12-233.
In addition, the fund shall receive any state, federal, local, or private funds that may be
legally applied toward economic relief of saltwater commercial gill net fishermen. (b) The
fund is continuously appropriated to the Department of Conservation and Natural Resources
for the purpose of implementing the programs established in Section 9-12-232 and as otherwise
provided in subsection (d). The department may not use any of the monies in the fund for administrative
expenses. (c) All interest and earnings derived from the monies in the fund shall remain in
the fund. Any unexpended monies remaining in the fund at the end of the fiscal year shall
remain in the fund and shall remain available for expenditure by...
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9-11-53.6
Section 9-11-53.6 Resident daily state lake fishing license. Effective with the license year
beginning September 1, 2014, a person otherwise meeting the requirements of Section 9-11-53,
for the resident annual fishing license, who fishes the state public fishing lakes owned and
operated by the Division of Wildlife and Freshwater Fisheries may purchase an alternative
license to the annual freshwater fishing license to be known as the resident daily state lake
fishing license for a fee of five dollars ($5) plus the same issuance fee as provided for
the resident annual fishing license, which fees shall be subject to adjustment as provided
for in Section 9-11-68, and which shall entitle the person to fish at state public fishing
lakes, but shall not grant any other privileges of the annual fishing license or wildlife
heritage license. (Act 2014-340, p. 1262, ยง1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-53.6.htm - 1K - Match Info - Similar pages
9-11-68
Section 9-11-68 Cost adjustments - Hunting and fishing licenses. Beginning with the license
year October 1, 2010, and each license year thereafter, those license fees and issuance fees
specified in Act 2007-418 shall be subject to a possible cost adjustment based on the following
procedure: By the end of November of 2009, and each November thereafter, the Director of the
Division of Wildlife and Freshwater Fisheries of the Department of Conservation and Natural
Resources, with the approval of the Commissioner of the Department of Conservation and Natural
Resources, may submit to the Chair of the Advisory Board of Conservation and Natural Resources,
a recommendation of an increase in both the license fees and issuance fees for the licenses,
based on the percentage increase in the Consumer Price Index for All Urban Consumers (CPI-U)
(All Items - U.S. City Average) maintained by the U.S. Department of Labor, Bureau of Labor
Statistics, for the immediately preceding yearly period of...
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