23-8-1
Section 23-8-1 Short title. This chapter and Article 12A,
Chapter 17 of Title 40, and Sections 11-6-4, 11-6-23,
40-12-242, 40-17-331, as amended by Act 2019-2,
shall be known and may be cited as the Rebuild Alabama Act. (Act 2019-2, 1st
Sp. Sess., §1.)...
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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...
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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article
1 of Chapter 23 of Title 40 shall, where used in this section
have the meanings respectively ascribed to them in Article 1 except where the
context herein clearly indicates a different meaning. In addition, the following words, terms,
and phrases where used in this section shall have the following respective meanings except
where the context clearly indicates a different meaning: (1) STATE SALES TAX STATUTES.
Article 1 of Chapter 23 of Title 40, which levies
a retail sales tax for state purposes, and includes all statutes, heretofore enacted, which
expressly set forth any exemptions from the computation of the tax levied in Article
1 and all other statutes heretofore enacted which expressly apply to, or purport to
affect, the administration of Article 1 and the incidence and collection of
the tax imposed...
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40-21-85
Section 40-21-85 Administration of article and collection of tax. (a)
The provisions of this article shall be administered and the tax herein levied shall
be collected in accordance with the uniform procedures set forth in this title, along
with the procedures set forth in Division 1 of 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 40-23-8 through 40-23-12, 40-23-25
and 40-23-27 through 40-23-31, together with the definitions
applicable to said sections contained in Section 40-23-1; provided, that
in the event of the repeal of such division, such repeal shall not operate to eliminate the
tax collection procedures contained therein to the extent they are incorporated in this article
by reference, unless the legislation providing for such repeal shall clearly indicate such
a result. The taxes herein levied shall be due and payable...
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16-16B-6
Legislative Enactment.) Appropriation of revenues to the authority; pledge thereof for. For
the purpose of providing for payment of the principal, premium (if any), and interest on the
Bonds, and to accomplish the objectives of this chapter, there is hereby irrevocably
pledged to those purposes, and hereby appropriated, such amount as may be necessary therefor
from the following sources: (a) The residue of the receipts from the excise tax ("the
utility gross receipts tax") levied by Title 40, Chapter 21,
Article 3, as amended ("Article 3"), remaining after payment of the
expenses of administration and enforcement of Article 3, being that portion of the
tax that is required by Article 3 to be deposited in the State Treasury to the credit
of the Trust Fund, after there shall have been taken from the residue the amount necessary
to pay at their respective maturities the principal of and interest on those bonds issued
by the Authority under the 1965 Act, the 1971 Acts, the 1973 Act,
the...
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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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45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess
funds for road and bridge projects. (a) This section shall only apply to Geneva County. (b)
As used in this section, state sales tax means the tax imposed by Article 1
of Chapter 23 of Title 40 and state use tax means the tax imposed
by Article 2 of Chapter 23 of Title 40. (c) (1)
In addition to all other taxes authorized by law, the Geneva County Commission may levy up
to a one percent sales tax and up to a one percent use tax. (2) The proceeds of the tax shall
be used for the construction, maintenance, and operation of a jail with any excess proceeds
to be used for road and bridge projects. (3) The proceeds of all sales which are presently
exempt under the state sales and use tax statutes are exempt from the taxes authorized by
this section. (4) The proceeds of all sales which are presently taxed at a lower rate under
the state sales and use tax statutes shall be taxed under this section at a...
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45-1-243
(a) The following words, terms, and phrases where used in this subpart shall have the following
respective meanings except where the context clearly indicates a different meaning: (1)
"County" means Autauga County in the State of Alabama. (2) "Commissioner"
means the Commissioner of Revenue of the state. (3) "State Department of Revenue"
means the Department of Revenue of the state. (4) "State" means the State of Alabama.
(5) "State sales tax statutes" means Division 1 of Article 1
of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect,
the administration of Division 1 and the incidence and collection of the taxes imposed
therein. (6) "State sales tax" means the tax or taxes imposed by the state sales
tax statutes. (7) "State use tax statutes" means Article 2 of Chapter
23 of Title 40,...
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45-10-244
(a) The following words, terms, and phrases where used in this subpart shall have the following
respective meanings except where the context clearly indicates a different meaning: (1)
"County" means Cherokee County in the State of Alabama. (2) "Commissioner"
means the Commissioner of Revenue of the state. (3) "State Department of Revenue"
means the Department of Revenue of the state. (4) "State" means the State of Alabama.
(5) "State sales tax statutes" means Division 1 of Article 1
of Chapter 23 of Title 40, including all other statutes of the
state which expressly set forth any exemptions from the computation of the taxes levied in
Division 1 and all other statutes which expressly apply to, or purport to affect, the
administration of Division 1 and the incidence and collection of the taxes imposed
therein. (6) "State sales tax" means the tax or taxes imposed by the state sales
tax statutes. (7) "State use tax statutes" means Article 2 of Chapter
23 of Title 40, including all...
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45-11-246
Section 45-11-246 Definitions. As used in this part, the following words have
the following meanings: (1) COUNTY. Chilton County. (2) SALES AND USE TAX. A tax imposed
by the state sales and use tax statutes and such other acts applicable to Chilton County,
including, but not limited to, Article 1 and Article 2 of Chapter
23, Title 40. (Act 2019-170, §2.)...
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