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40-12-144
Section 40-12-144 Playing cards. In addition to all other taxes of every kind now imposed by
law and which are not specifically repealed by this section, every person, firm, corporation,
club or association within the State of Alabama which sells or stores or uses or otherwise
consumes packages of playing cards containing not more than 54 cards to the deck or package
shall pay to the State of Alabama for state purposes only a license or privilege tax of $.10
per package or deck, such tax to be evidenced by revenue stamps, and the stamps in all cases
to be affixed to the individual package. The stamps shall be affixed in such manner that their
removal will require continued application of water or steam. All taxable playing cards found
in the possession of any person, firm, corporation, club or association without having stamps
affixed in the manner set out in this section shall be subject to confiscation in the manner
provided for contraband goods as set out in Chapter 25 of this...
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40-31-3
Section 40-31-3 Temporary presence and residency in state for purpose of responding to declared
state of emergency. (a) An out-of-state employee performing disaster or emergency related
work on infrastructure owned or operated by a registered business, municipality, county, or
public corporation shall not be considered to have established residency or a presence in
the state that would require that person or his or her employer to file and pay income taxes
or to be subject to tax withholdings or to file and pay any other state or local tax or fee
which is based on a physical presence in the State of Alabama or with a local taxing jurisdiction
during one or more disaster periods. This includes any related state or local employer withholdings
and remittance obligations, but does not include any transaction taxes and fees as described
in subsection (d). (b) Any out-of-state business that has no registrations or tax filings
or nexus in the state prior to a declared state disaster or...
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22-21-33
Section 22-21-33 Penalties for operation of or referring persons to unlicensed hospital. (a)(1)
Any individual, association, corporation, partnership, limited liability company, or other
business entity who operates or causes to be operated a hospital of any kind as defined in
this article or any rules promulgated hereunder, without having been granted a license by
the State Board of Health shall be guilty of a Class B misdemeanor upon conviction, except
that any individual, association, corporation, partnership, limited liability company, or
other business entity who operates or causes to be operated a hospital of any kind as defined
in this article or any rules promulgated hereunder without having been granted a license by
the State Board of Health shall be guilty of a Class A misdemeanor upon conviction of a second
or any subsequent offense. (2) The State Board of Health, upon determination that a facility
or business is operating as a hospital, within the meaning of this article or...
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22-30-16
Section 22-30-16 Responsibilities of hazardous waste storage and treatment facility and hazardous
waste disposal site operators. (a) The department, acting through the commission, is authorized
to promulgate rules and regulations establishing such standards, applicable to owners and
operators of hazardous waste treatment, storage or disposal facilities as may be necessary
to protect human health or the environment. In establishing such standards, the department
may, where appropriate, distinguish in such standards between requirements appropriate for
new facilities and for facilities in existence on the date of promulgation of such regulations.
Such standards shall include but not be limited to the following: (1) Unless exempted from
regulation by this chapter or rules promulgated under authority of this chapter, obtaining
a permit from the department or interim status for each treatment, storage or disposal facility;
(2) Assuring that all hazardous wastes are stored, treated or...
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23-1-80.1
Section 23-1-80.1 County commissions - Use of county roads in conducting timber operations.
(a) A county commission, by ordinance or resolution, may require all persons or firms that
own timber in any unincorporated area of the county which plan to utilize county roads for
delivery of pulpwood, logs, poles, posts, or wood chips to any wood yard or processing plant
to provide notice of their intent to utilize the county roads to the county commission. For
purposes of this section, the term timber owner means any person or firm that has entered
into a contract with a landowner for the purposes of severing that timber and delivering pulpwood,
logs, poles, posts, or wood chips to any wood yard or processing plant. In the case where
the landowner harvests his or her own timber and delivers pulpwood, logs, poles, posts, or
wood chips to any wood yard or processing plant, the landowner is the timber owner. The term
timber owner is intended to mean the person or firm who has legal title to the...
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22-30E-3
Section 22-30E-3 Definitions. Unless otherwise defined in this chapter, the definition of all
terms included in Section 22-30-3 shall be applicable to this chapter. Other definitions as
necessary may be promulgated as regulations by the department for further implementation of
this chapter. Also, as used in this chapter, the following words and terms have the following
meanings: (1) ALABAMA LAND RECYCLING AND ECONOMIC REDEVELOPMENT COMMISSION. That commission
which is created in Section 22-30E-12. (2) APPLICANT. An owner or operator or prospective
purchaser of a qualifying property seeking to participate in the voluntary cleanup program
established pursuant to this chapter. (3) CERTIFICATE OF COMPLIANCE. A statement prepared
by a professional engineer or geologist licensed to practice in the State of Alabama which
certifies compliance with a voluntary cleanup plan required by Section 22-30E-9. (4) CLEANUP.
For purposes of this chapter, cleanup means the cleaning up, remediation,...
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40-1-44
Section 40-1-44 Interest on delinquent taxes and overpayments. (a) Interest shall be added
as provided herein to any tax or other amount due the department which is not paid by the
due date. Interest on any delinquency shall be charged from the due date of the tax, except
(1) interest on delinquent license taxes levied under Chapter 12 of this title shall be charged
from the delinquent date provided in subsection (e) of Section 40-12-10; and (2) interest
on delinquent license tax and registration fees levied on motor vehicles shall be charged
beginning after the period allowed for registration or renewal; and (3) interest on the freight
lines and equipment companies tax levied in Section 40-21-52 shall be charged from the delinquent
date thereof. The interest shall be computed based on the underpayment rate established by
the Secretary of the Treasury under the authority of 26 U.S.C. ยง6621. (b)(1) Except as provided
in subdivision (2) of this subsection (b), interest shall be paid by...
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40-23-35
Section 40-23-35 Disposition of revenues from tax. (a) Such amount of money as shall be appropriated
for each fiscal year by the Legislature to the Department of Revenue with which to pay the
salaries, the cost of operation and management of the department shall be deducted, as a first
charge thereon, from the taxes collected under the provisions of this division; provided,
that the expenditure of the sum so appropriated shall be budgeted and allotted pursuant to
Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses
of operating the department for each fiscal year. After the payment of the expenses, so much
of the amount remaining as may be necessary, after first applying all sums of money received
by reason of the application of the surplus in the income tax as provided by Section 40-18-58,
for the replacement in the public school fund of the three-mill constitutional levy for schools
and in the General Fund of the one-mill levy for...
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40-9-12
Section 40-9-12 The National Foundation's Alabama Field Offices, Y.M.H.A., Seamen's Home of
Mobile, Catholic Maritime Club of Mobile, Inc., Salvation Army, Inc., United Way organizations,
etc. (a) The National Foundation's Alabama Field Offices, all Young Men's Hebrew Associations
(Y.M.H.A.) also known as Jewish Community Centers (J.C.C.), and all real and personal property
of all Young Men's Hebrew Associations (Y.M.H.A.) also known as Jewish Community Centers (J.C.C.),
the Seamen's Home of Mobile, incorporated under Act No. 145, Acts of Alabama 1844-45, the
Girl Scouts of America and the Boy Scouts of America, and any council, troop or other subdivision
thereof now existing or hereafter created and all real and personal property of the Girl Scouts
of America and the Boy Scouts of America, and any council, troop or other subdivision thereof
now existing or hereafter created, the Catholic Maritime Club of Mobile, Inc., the Knights
of Pythias Lodges, the Salvation Army, Inc., the Elks...
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41-1-60
Section 41-1-60 Acceptance of credit card payment. (a) Notwithstanding any other provision
of law to the contrary, any officer or unit of state government required or authorized to
receive or collect any payments to state government may accept a credit card payment of the
amount that is due. This section shall only apply to departments, agencies, boards, bureaus,
commissions, and authorities which are units of state government, and shall not apply to any
departments, agencies, boards, bureaus, commissions, or authorities which are units of county
or municipal government and come under the provisions of Chapter 103 of Title 11. (b) This
section shall be broadly construed to authorize acceptance of credit card payments by: (1)
All departments, agencies, boards, bureaus, commissions, authorities, and other units of state
government. (2) All officers, officials, employees, and agents of the state and units of state
government. (c) This section shall be broadly construed to authorize...
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