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40-21-106
Section 40-21-106 Procedure for collecting tax. The tax herein levied
shall be administered and collected in accordance with the uniform procedures set forth in
this title, along with the procedures set forth for collecting the use tax described
in Article 2 of Chapter 23 of this title, and for that purpose
there are hereby incorporated into this article by reference the provisions of Sections
40-23-68, 40-23-74, 40-23-75, and 40-23-77,
40-23-82, 40-23-83, and 40-23-88; provided, that
wherever in said provisions the words "this article" shall appear, the same
for the purposes of this article shall be construed to mean "this article";
provided further, that wherever in said provisions reference shall be made to March 1,
1939, the same for the purposes of this article shall be construed to mean September
1, 1969; provided further, that wherever in said provisions reference shall
be made to June 30, 1939, the same shall for the purposes of this article mean
that certain day one calendar...
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40-12-224
Section 40-12-224 Collection of tax. The provisions of this article shall
be administered and the tax herein levied shall be collected in accordance with the procedures
set forth in Article 1 of Chapter 23 of this title for
administering and collecting the tax therein levied, and for such purposes there are hereby
incorporated into this article by reference the provisions of Sections 40-23-7
through 40-23-12, Section 40-23-25, Section 40-23-27
and Sections 40-23-30 and 40-23-31, together with the definitions
applicable to said sections contained in Section 40-23-1; provided, that
wherever in the said provisions the term "gross proceeds of sales" or "gross
receipts" shall appear, the same for the purposes of this article shall be construed
to mean "gross proceeds" as defined in this article; provided further, that
a sale of tangible personal property to any person engaging in the business of leasing or
renting such tangible personal property to others, if such tangible personal property...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-224.htm - 2K - Match Info - Similar pages
40-17-359
The 55 percent of the net tax proceeds referred to in the first sentence of subsection (d).
(8) MUNICIPALITY. An incorporated city or town in the state. (9) NET TAX PROCEEDS. The entire
proceeds from the highway gasoline tax, except the proceeds from the supplemental excise tax
of five cents ($.05) per gallon and additional six cents ($.06) imposed by subdivision (1)
of subsection (a) of Section 40-17-325, less the cost of collection and less
any refunds pursuant to the provisions of this article. (10) PUBLIC HIGHWAY.
Every highway, road, street, alley, lane, court, place, trail, drive, bridge, viaduct, or
trestle located either within a municipality or in unincorporated territory and laid out or
erected by the public or dedicated or abandoned to the public or intended for use by or for
the public. The term "public highway" shall apply to and include driveways upon
the grounds of universities, colleges, schools, and institutions but shall not be deemed to
include private...
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40-20-2
such tax shall be measured at the rate of eight percent of the gross value of the oil or gas
at the point of production except as provided in subsequent subdivisions of this subsection.
Provided, however, that the tax on offshore production, produced from depths greater than
8,000 feet below mean sea level, shall not be computed as a percentage of gross value at the
point of production, as provided in this article, but shall be computed as a percentage
of gross proceeds, as provided in Article 1A of this chapter. (2) Effective
May 1, 1985, and thereafter, the incremental oil or gas production produced
during a given year resulting from a qualified enhanced recovery project shall be taxed at
the rate of four percent of gross value at the point of production of the incremental oil
or gas production. The State Oil and Gas Board of Alabama shall approve the qualified enhanced
recovery project and the determination of the projected annual oil or gas production that
could have otherwise...
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27-61-1
between State insurance departments and other State agencies, as well as State surplus lines
stamping offices, with respect to Non-Admitted Insurance will be improved; Now, Therefore,
in consideration of the foregoing, the State of Alabama and the various other states do hereby
solemnly covenant and agree, each with the other, as follows: SURPLUS LINES INSURANCE MULTI-STATE
COMPLIANCE COMPACT ARTICLE I. PURPOSE. The purposes of this Compact are: 1.
To implement the express provisions of Title V, Subtitle B, the Non-Admitted and Reinsurance
Reform Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection Act.
2. To protect the Premium Tax revenues of the Compacting States through facilitating the payment
and collection of Premium Tax on Non-Admitted Insurance; to protect the interests of the Compacting
States by supporting the continued availability of such insurance to consumers; and to provide
for allocation of Premium Tax for Non-Admitted Insurance of...
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37-11A-1
consideration, as it may determine: (1) Lend or donate money to the authority. (2) Cause
water, sewer, or drainage facilities, or any other facilities that it is empowered to provide,
to be furnished adjacent to or in connection with the railroad properties and facilities.
(3) Donate, sell, convey, transfer, or lease to the authority any land, property, franchise,
grant, easement, license, or lease, which it may own. (4) Donate, transfer, assign, sell,
or convey to the authority any right, title, or interest which it may have in any lease,
contract, agreement, license, or property. (5) Furnish, dedicate, close, pave, repair, install,
grade, regrade, plan, or replan streets, roads, roadways, and walks from established streets
or roads to railroad properties and facilities of the authority. (6) Do any and all things
whether or not specifically authorized in this compact, and not otherwise prohibited by law
in the applicable party state, that are necessary or convenient to aid and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-11A-1.htm - 33K - Match Info - Similar pages
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
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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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered
sales. (a) For the purpose of this division, the following terms shall have the respective
meanings ascribed by this section: (1) PERSON or COMPANY. Used interchangeably, includes
any individual, firm, copartnership, association, corporation, receiver, 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) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES.
Installment and credit sales and the exchange of properties as well as the sale thereof for
money, every closed transaction constituting a sale. Provided, however, a transaction shall
not be closed or a sale completed until the time and place when and where title is
transferred by...
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40-18-39
Section 40-18-39 Corporate returns. (a) Except as provided in subsection (c),
every corporation, joint stock company, or association subject to income tax under this chapter
shall file a return with the Department of Revenue for each taxable year, stating specifically
the items of its gross income and the deductions and credits allowed by this chapter.
In cases where receivers, trustees in bankruptcy, or assignees are operating the property
or business of corporations, such receivers, trustees, or assignees shall file returns for
such corporations in the same manner and form as corporations are required to file returns.
Any tax due on the basis of such returns filed by receivers, trustees, or assignees shall
be collected in the same manner as if collected from the corporations of whose business or
property they have custody and control. Returns shall be filed by the same date as the corresponding
federal income tax returns are required to be filed as provided under federal law. The...
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