Source: https://www.lawserver.com/law/state/alabama/al-code/alabama_code_title_40_chapter_23_article_1_division_1
Timestamp: 2020-07-07 19:28:40
Document Index: 295304613

Matched Legal Cases: ['§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40', '§ 40']

Alabama Code > Title 40 > Chapter 23 > Article 1 > Division 1 – General Provisions » LawServer
Alabama Code > Title 40 > Chapter 23 > Article 1 > Division 1
Alabama Code > Title 40 > Chapter 23 > Article 1 > Division 1 – General Provisions
§ 40-23-1 Definitions; transactions considered or not considered sales
§ 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds
§ 40-23-2.1 Only one municipal or county sales, etc., tax collected on same sale; payment to improper locality
§ 40-23-3 Exclusion of certain municipal privilege license taxes
§ 40-23-4 Exemptions
§ 40-23-4.1 Certain drugs exempt
§ 40-23-4.2 Food stamp purchases exempt
§ 40-23-4.3 Exemption form for certain agricultural purposes
§ 40-23-4.4 Exemption form for equipment for certain commercial fishing vessels
§ 40-23-5 Certain organizations and vendors exempt from payment of state, county, and municipal sales and use taxes
§ 40-23-6 License required to engage in business; one-time surety bond
§ 40-23-6.1 Reasonable cause for suspension, revocation, etc., of license
§ 40-23-7 Taxes due monthly; filing of reports; estimated payments authorized; election to file quarterly, semi-annually, or annually; extension of time for making return
§ 40-23-8 Cash sales and credit collections to be reported
§ 40-23-9 Records to be kept
§ 40-23-10 Reports under oath
§ 40-23-11 Penalty for failure to make reports or keep records
§ 40-23-12 Penalty for willful refusal to make reports or permit examination of records
§ 40-23-24 Itinerant vendors to file bond
§ 40-23-25 Person selling out or quitting business to file return; part of purchase money to be withheld
§ 40-23-26 Tax to be added to purchase price; refund unlawful; tax a direct tax on retail consumer
§ 40-23-27 Violator may be restrained from continuing in business
§ 40-23-28 Sales tax an additional tax
§ 40-23-30 Administration and enforcement of division; appointment, etc., of agents, etc
§ 40-23-31 Department to make rules and regulations
§ 40-23-34 Proceeds of tax to be deposited in Treasury
§ 40-23-35 Disposition of revenues from tax
§ 40-23-36 Discounts
§ 40-23-37 Agricultural machinery and equipment – Tax imposed; rate
§ 40-23-38 Agricultural machinery and equipment – Enforcement; application of administrative provisions of this division
§ 40-23-39 Refund of sales taxes paid on certain property purchased in state for export to foreign country; certain passenger vehicles and trucks exempt from sales and use taxes
Terms Used In Alabama Code > Title 40 > Chapter 23 > Article 1 > Division 1
administrator: The director of the plans and programs of the Department of Conservation and Natural Resources. See Alabama Code 9-7A-2
ALLOCATED FUNDS: That portion of the funds appropriated to the commission that are allocated by the commission to the soil and water conservation district in each county of the state. See Alabama Code 9-8A-1
applicant: Any county, or municipality; or state, county or municipal agency having legal authority to hold title to real property, or any combination of the above named entities. See Alabama Code 9-7A-2
AUTHORIZED INVESTMENTS: Bonds or other obligations of, or guaranteed by, the United States of America or the state, or interest bearing bank and savings and loan association deposits or obligations, obligations of any agency of the United States of America, any obligations in which a state chartered savings and loan association may invest its funds, any agreement to repurchase any of the foregoing, or any thereof. See Alabama Code 9-8A-1
board: The Alabama Liquefied Petroleum Gas Board. See Alabama Code 9-17-100
board: The Office of State Planning and Federal Programs established pursuant to Sections 41-9-205 through 41-9-214. See Alabama Code 9-7-10
a. See Alabama Code 9-17-100
COASTAL AREA: The coastal waters, including the lands therein and thereunder, and the adjacent shorelands, including the waters therein and thereunder, strongly influenced by each and in proximity to the shorelines of Alabama and including transitional and intertidal areas, salt marshes, wetlands, and beaches. See Alabama Code 9-7-10
COASTAL WATERS: Those waters, adjacent to the shoreline, which contain a measurable quantity or percentage of sea water, including but not limited to, sounds, bays, lagoons, bayous, ponds and estuaries. See Alabama Code 9-7-10
commission: The Alabama Agricultural and Conservation Development Commission organized pursuant to the provisions of the Constitution of Alabama of 1901, as amended, and this chapter. See Alabama Code 9-8A-1
commissioner: The Commissioner of the Department of Conservation and Natural Resources. See Alabama Code 9-7A-2
COST-SHARE GRANT: An award of money made pursuant to the terms of this chapter with no requirement that such money be repaid except in the events outlined herein. See Alabama Code 9-8A-1
department: The Alabama Department of Environmental Management. See Alabama Code 9-7-10
ELIGIBLE PERSON: An individual, partnership, family-owned corporation the owners of all the stock of which are related by blood or marriage, estate, or trust who, as an owner, landlord, lessee, tenant or sharecropper, participates in the operation of (1) a farm lying within a soil and water conservation district, or (2) a tract of land devoted to the growth of timber lying within a soil and water conservation district. See Alabama Code 9-8A-1
ESTUARINE SANCTUARY: A research area which may include any part or all of an estuary, adjoining transitional areas and adjacent uplands, constituting to the extent feasible a natural unit, set aside to provide scientists and students the opportunity to examine over a period of time the ecological relationships within the area. See Alabama Code 9-7-10
estuary: That part of a river or stream or other body of water having unimpaired connection with the open sea, where the sea water is measurably diluted with fresh water derived from land drainage. See Alabama Code 9-7-10
fund: The Alabama Recreation Capital Development Assistance Fund. See Alabama Code 9-7A-2
governor: The Governor of the state. See Alabama Code 9-8A-1
IN-KIND CONTRIBUTIONS: In-kind contributions represent the value of contributions provided by the applicant, other public agencies and institutions, and private organizations and individuals which directly benefit and are specifically identifiable to the project. See Alabama Code 9-7A-2
landowner: Any person, firm, or corporation holding title to land lying within a soil and water conservation district. See Alabama Code 9-8A-1
LIQUEFIED PETROLEUM GAS: Any material having vapor pressure not exceeding that allowed for commercial propane composed predominantly of the following hydrocarbons, either by themselves or as mixtures: propane, propylene, butanes (normal butane or isobutane), and butylenes. See Alabama Code 9-17-100
LIQUEFIED PETROLEUM GAS RESEARCH AND EDUCATION FUND: A fund created to finance activities relating to research, development, and the implementation of marketing, advertising, and informational programs relating to LP-gas directed toward the consumer as well as for the education of industrial members and employees. See Alabama Code 9-17-100
LIQUEFIED PETROLEUM GAS SYSTEM: Any assembly consisting of one or more containers with a means for conveying LP-gas from the container(s) to dispensing or consuming devices (either continuously or intermittently) and which incorporates components intended to achieve control of quality, flow, pressure, or state (either liquid or vapor). See Alabama Code 9-17-100
LOCAL PROJECT: Any program of a county, municipality or agency thereof, either individually or jointly, for the planning, acquisition of title or interest in real property, and development of facilities, providing thereby for recreational uses. See Alabama Code 9-7A-2
LP-GAS: Liquefied petroleum gas. See Alabama Code 9-17-100
lpg: Liquefied petroleum gas. See Alabama Code 9-17-100
MANAGEMENT PROGRAM: Such term includes, but is not limited to, a comprehensive statement in words, maps, illustrations or other media of communication, prepared and adopted by the state in accordance with the provisions of this chapter, setting forth objectives, policies and standards to guide public and private users of lands and waters in the coastal area. See Alabama Code 9-7-10
person: Every natural person, firm, copartnership, association, or corporation. See Alabama Code 9-17-100
person: Any and all persons, natural or artificial, including, but not limited to, any individual, partnership, association, society, joint stock company, firm, company, corporation, institution, trust, estate, other legal entity or business organization or any state or local governmental entity and any successor of the foregoing. See Alabama Code 9-7-10
PROGRAM YEAR: The period from October 1 to September 30. See Alabama Code 9-8A-1
RECREATIONAL LAND: Land and appurtenances thereto used for, or susceptible to recreational use. See Alabama Code 9-7A-2
RECREATIONAL USE: Participation in or observation of outdoor activities by the general public including, but not limited to, hunting, fishing, water sports, aerial sports, hiking, camping, winter sports, animal or vehicular riding and any related activity. See Alabama Code 9-7A-2
RED TAG: A red card or device containing an official printed notice of the condemnation of a liquefied petroleum gas system or any connected or disconnected LP-gas component, LP-gas storage container, LP-gas container appurtenance, or LP-gas motor vehicle, transport, or delivery unit placed as a result of a violation of the liquefied petroleum gas safety code provisions and regulations, or as a result of a mechanical defect found on the LP-gas motor vehicle, transport, or delivery unit that could cause a danger to the public if allowed to continue to operate. See Alabama Code 9-17-100
SOIL AND WATER CONSERVATION DISTRICT: A governmental subdivision of this state and a public body corporate and politic organized pursuant to Article 2 of Chapter 8 of Title 9. See Alabama Code 9-8A-1
SOIL AND WATER CONSERVATION PRACTICES: The measures approved by the commission and applied to the land that prevent soil erosion in the state or improve the quality of water from agricultural sources in the state or improve the forest resources of the state. See Alabama Code 9-8A-1
state: The State of Alabama. See Alabama Code 9-8A-1
STATE PROJECT: Any program of a state agency, board, authority or commission either individually or jointly, for the planning, acquisition of title or interest in real property, and development of facilities; providing thereby for recreational uses or for research or other educational studies deemed necessary to assist in implementing this chapter. See Alabama Code 9-7A-2
STATE SOIL AND WATER CONSERVATION COMMITTEE: The agency of the state established and existing pursuant to Section 9-8-22. See Alabama Code 9-8A-1
WATER USE: Activities which are conducted in or on the water, but such term does not mean or include the establishment of any water quality standard or criteria or the regulation of the discharge or runoff of water pollutants except the standards, criteria or regulations which are incorporated in any program as required by the provisions of this chapter. See Alabama Code 9-7-10