reglab/housing_qa huggingface dataset:
AL Code § 40-12-416 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 9 - Automotive Dismantlers and Parts Recyclers.|Section 40-12-416 - License - Refusal, Cancellation, or Revocation - Authority of Commissioner of Revenue.

Section 40-12-416License - Refusal, cancellation, or revocation - Authority of Commissioner of Revenue. The Commissioner of Revenue, subject to the notice and appeal provisions set out in Chapter 2A of this Title 40, is authorized to refuse a license to any person, firm, or corporation who does not meet the requirements of this article; to cancel the license of any licensee for willful failure to continue to meet the requirements of this article; and to refuse, cancel, or revoke a license for the felony conviction of a state or federal law involving theft or for violation of Chapter 8 of Title 32 or similar laws of other states by an applicant, a licensee, a partner of an applicant, or licensee or a director or manager in the case of a corporate applicant or licensee. (Acts 1979, No. 79-756, p. 1342, §10; Acts 1992, No. 92-186, p. 349, §31.)
AL Code § 40-12-418 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 9 - Automotive Dismantlers and Parts Recyclers.|Section 40-12-418 - Other Licenses Not Required.

Section 40-12-418Other licenses not required. An automotive dismantler and parts recycler may, as an end result of the conduct of his principal business, accumulate hulks and parts and may scrap such hulks and parts without first obtaining a separate license as a scrap processor or as a junk dealer. A licensed automotive dismantler and parts recycler shall not be required to obtain a separate license as an automobile dealer, an automobile accessory dealer, an automobile garage, or shop or a storage garage or yard to engage in the business of an automotive dismantler and parts recycler as set forth in this article. (Acts 1979, No. 79-756, p. 1342, §8.)
AL Code § 40-12-419 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 9 - Automotive Dismantlers and Parts Recyclers.|Section 40-12-419 - Records to Be Kept; Inspection of Records.

Section 40-12-419Records to be kept; inspection of records. Every automotive dismantler and parts recycler shall keep a register of all purchases and sales of motor vehicles for five years from the date of purchase or sale, showing the make, model, year, body style, vehicle identification number, and the name and address of the purchaser or seller. A salvage pool shall furnish the purchaser with the make, model, year, body style, vehicle identification number of the vehicles it sells and, if the owner is an insurance company, the salvage pool shall furnish the purchaser with the claim number. Such registers shall be made available for inspection by identified law enforcement officers of the state, county and municipality of the automotive dismantler and parts recycler's business location at reasonable business hours on business days. (Acts 1979, No. 79-756, p. 1342, §7.)
AL Code § 40-12-420 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 9 - Automotive Dismantlers and Parts Recyclers.|Section 40-12-420 - Transfer of Motor Vehicle Certificate of Title to or From Automotive Dismantler and Parts Recycler.

Section 40-12-420Transfer of motor vehicle certificate of title to or from automotive dismantler and parts recycler. An automotive dismantler and parts recycler, duly licensed under this article, shall have the authority to transfer the certificate of title to a motor vehicle as a dealer under subsection (a) of Section 32-8-45. (Acts 1979, No. 79-756, p. 1342, §9.)
AL Code § 40-12-421 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 9 - Automotive Dismantlers and Parts Recyclers.|Section 40-12-421 - Restrictions on Sales at Salvage Pools or Salvage Disposal Sales; Buyer's Identification Cards.

Section 40-12-421Restrictions on sales at salvage pools or salvage disposal sales; buyer's identification cards. (a) Sales at a salvage pool or a salvage disposal sale shall be open only to persons holding a current automotive dismantler and parts recycler license or their agents or employees as hereinafter defined. Such persons must have a separate buyer's identification card to buy at a salvage pool or salvage disposal sale. (b) Any person, firm, or corporation desiring to purchase a buyer's identification card must do so by making application to the Department of Revenue upon a form prescribed by the department, which form shall contain: (1) The name of the applicant. (2) The street address of the applicant's principal place of business. (3) If an agent or employee, the name of the licensee for whom the applicant will be making purchases at salvage pools or salvage disposal sales. (4) The license number under which the applicant will be making purchases. (5) Such other information as may be required by the Department of Revenue. (c) In order to obtain a buyer's identification card, a person, firm or corporation must: (1) Be a licensed automotive dismantler and parts recycler or an agent or employee of a licensed automotive dismantler and parts recycler. (2) Pay a fee of $10 to the Department of Revenue for processing said buyer's identification card. The card shall be valid as long as the holder is a licensed automotive dismantler and parts recycler or an agent or employee of the same licensed automotive dismantler and parts recycler at the time the card is issued. Buyer's identification cards are not transferable, and should the holder no longer be a licensed automotive dismantler and parts recycler or an agent or employee of a licensed automotive dismantler and parts recycler, then the card becomes invalid and it is the duty of the holder to return the same to the Department of Revenue. (d) A licensee shall not have more than three agents or employees who are holders of a buyer's identification card. (e) It shall be unlawful for the owner, manager, or person in charge of any salvage pool or salvage disposal sale to permit the bidding by a person who does not possess a valid buyer's identification card at a sale. (f) All buyer identification cards heretofore issued by the Department of Revenue are hereby revoked and each person, firm, or corporation who qualify and desire to obtain a new buyer's identification card must resubmit their application and pay the fee prescribed. (Acts 1979, No. 79-756, p. 1342, §12; Acts 1981, No. 81-811, p. 1449, §2.)
AL Code § 40-12-422 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 9 - Automotive Dismantlers and Parts Recyclers.|Section 40-12-422 - Salvage Dealers Licensed in Other States.

Section 40-12-422Salvage dealers licensed in other states. Nothing in this article shall prohibit salvage dealers licensed in other states from buying at a salvage pool or salvage disposal sale, provided they qualify under the provisions of this article as a holder of a buyer's identification card. (Acts 1979, No. 79-756, p. 1342, §13.)
AL Code § 40-12-423 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 9 - Automotive Dismantlers and Parts Recyclers.|Section 40-12-423 - License Plates From Dismantled Vehicles to Be Forwarded to Department of Revenue.

Section 40-12-423License plates from dismantled vehicles to be forwarded to Department of Revenue. Repealed by Act 2015-70 effective April 21, 2015. (Acts 1979, No. 79-756, p. 1342, §13A.)
AL Code § 40-12-424 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 9 - Automotive Dismantlers and Parts Recyclers.|Section 40-12-424 - Penalty.

Section 40-12-424Penalty. Any person violating any provision of this article shall be guilty of a misdemeanor and, upon conviction thereof, may be punished by a fine of not less than $25 nor more than $1,000, or by imprisonment in the county jail for not more than six months, or by both such fine and imprisonment. (Acts 1979, No. 79-756, p. 1342, §14.)
AL Code § 40-12-425 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 9 - Automotive Dismantlers and Parts Recyclers.|Section 40-12-425 - Injunctive Relief.

Section 40-12-425Injunctive relief. The district attorney of any judicial circuit may seek injunctive relief in the circuit court to prohibit continued violations of this article by any person, firm, or corporation. (Acts 1979, No. 79-756, p. 1342, §15.)
AL Code § 40-12-445 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 10|Section 40-12-445 - Definitions.

Section 40-12-445Definitions. As used in this article, the following words shall have the following meanings: (1) AUTOMOTIVE DISMANTLER AND PARTS RECYCLER. As defined in Section 40-12-410. (2) COMMISSIONER. The Commissioner of Revenue. (3) DEPARTMENT. The Department of Revenue. (4) MOTOR VEHICLE. As defined in Section 40-12-390. (5) MOTOR VEHICLE REBUILDER. As defined in Section 40-12-390. (6) NEW MOTOR VEHICLE DEALER. As defined in Section 40-12-390. (7) PERSON. As defined in Section 40-12-240. (8) PLACE OF BUSINESS. The place owned or leased and regularly occupied by a person for the principal purpose of engaging in the business of a wholesale motor vehicle auction from which the wholesale of motor vehicles is conducted and where the books and records required for the conduct of business are maintained and kept. (9) USED MOTOR VEHICLE DEALER. As defined in Section 40-12-390. (10) MOTOR VEHICLE WHOLESALE AUCTION. Any person engaged in the business of buying, selling, exchanging, or facilitating the sale of motor vehicles at wholesale to new or used motor vehicle dealers, automotive dismantler and parts recyclers, and secondary metals recyclers, as defined in Section 13A-8-30, and not to the public. (Act 2019-244, §3.)
AL Code § 40-12-446 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 10|Section 40-12-446 - License Required; Application; Recordkeeping.

Section 40-12-446License required; application; recordkeeping. (a) A person may not engage in the business of a motor vehicle wholesale auction unless the person is licensed under this article by the department. (b) A person desiring to engage in the business of a motor vehicle wholesale auction shall apply to the department on a form prescribed by the department. The form shall contain all of the following: (1) The legal name of the applicant. (2) The street address of the applicant's principal place of business. (3) The street address of the applicant's headquarters, if different from the applicant's principal place of business. (4) Any additional information as may be required by the department. (c) A motor vehicle wholesale auction shall be required to maintain books, records, and files that shall be accessible and available for inspection by the department during normal business hours on usual business days. The department, by rule, shall establish electronic reporting requirements regarding the sale of motor vehicles at the motor vehicle wholesale auction. (d) Every licensee under this article shall keep books and records in a form prescribed by the department. The books and records shall include purchases, sales or exchanges, and receipts of every motor vehicle purchased or sold or held for sale at the location of the licensee. In addition, the books and records shall include a description of each motor vehicle, which shall include the vehicle identification number of each motor vehicle, together with the name and address of any seller or purchaser of the motor vehicle. (e) A motor vehicle wholesale auction may not sell a motor vehicle or component parts to anyone other than a licensed new or used motor vehicle dealer, automotive dismantler and parts recycler, secondary metals recycler as defined in Section 13A-8-30, or a person with an equivalent license from another jurisdiction. (Act 2019-244, §3.)
AL Code § 40-12-447 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 10|Section 40-12-447 - License Fee; Expiration and Renewal.

Section 40-12-447License fee; expiration and renewal. (a) An application for a license as a motor vehicle wholesale auction shall be accompanied by a state privilege license fee equal to the fee levied under Section 40-12-392 and any additional fee for issuing licenses as may be otherwise prescribed by law. (b) A privilege license issued to a motor vehicle wholesale auction under this article shall be valid for one year from the first day of October and shall be renewed on October 1 of each year. Thirty days of grace for obtaining the license shall be allowed without penalty. Thereafter, penalties prescribed under this article for delinquent licenses shall be imposed. (Act 2019-244, §3.)
AL Code § 40-12-448 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 10|Section 40-12-448 - Surety Bond.

Section 40-12-448Surety bond. (a) Except as provided in subsection (b), before being licensed under this article, a person shall demonstrate proof of responsibility by depositing with the commissioner a continuing surety bond in the amount prescribed under Section 40-12-398 from a company authorized to do business in the state. The bond must be approved by the commissioner, payable to the state, and conditioned upon the faithful observance of all the provisions of this article. The bond must also indemnify any person who suffers a loss by reason of failure to observe the provisions of this article. (b) The department, by rule, may permit a surety bond obtained under Section 40-12-398 to serve in lieu of the surety bond prescribed in subsection (a). (Act 2019-244, §3.)
AL Code § 40-12-449 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 10|Section 40-12-449 - Suspension, Revocation, or Denial of License.

Section 40-12-449Suspension, revocation, or denial of license. (a) Subject to the appeal provisions allowed under Chapter 2A, the commissioner may suspend or revoke a license issued for the willful and intentional failure of the licensee to comply with this article. (b) A license may be revoked or a license application may be denied by the department for any of the following reasons: (1) Fraud practiced or any material misstatement in the license application. (2) Change of condition after a license is granted or the failure to maintain qualification for the license. (3) Skipping title assignment; accepting an open assignment of title whereby the seller has signed the title to transfer ownership without listing the purchaser in the title assignment. (4) Having no established place of business. (5) Failing to properly keep and maintain records. (6) Knowingly dealing in stolen motor vehicles, parts, or accessories. (7) Willful failure to comply with this article or any rule adopted under this article. (8) Disconnecting, turning back, or resetting the odometer of a motor vehicle in violation of state or federal law. (9) Filing a materially erroneous or fraudulent tax return with the department. (10) Revocation as a designated agent, as provided in Section 32-8-34, for failing to faithfully perform his or her duties as a designated agent. (c) Subject to the notice and appeal provisions under Chapter 2A, the commissioner may do any of the following: (1) Refuse to license a person who does not meet the requirements of this article. (2) Cancel the license of a licensee for willful failure to continue to meet the requirements of this article. (3) Refuse, cancel, or revoke a license for a state or federal felony conviction involving theft or for a violation of Chapter 8 of Title 32, relating to the Uniform Certificate of Title and Antitheft Act, or a similar law of another state by an applicant; a licensee; a partner of an applicant; or, in the case of a corporate applicant or licensee, a director or manager of the licensee. (Act 2019-244, §3.)
AL Code § 40-12-450 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 10|Section 40-12-450 - Violations.

Section 40-12-450Violations. A person who violates this article is guilty of a Class A misdemeanor. In addition, the department may assess against the person a civil penalty of up to five thousand dollars ($5,000). The penalty may be assessed against the bond as provided for in Section 40-12-398. (Act 2019-244, §3.)
AL Code § 40-13-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 1 - 1971 Coal Severance Tax.|Section 40-13-1 - Definitions.

Section 40-13-1Definitions. For the purposes of this article, the following terms shall have the respective meanings ascribed to them by this section: (1) BONDS. Any revenue bonds or notes that may at any time be issued by the Alabama State Docks Department pursuant to authorization in Act No. 64, p. 115, of the Alabama Legislature of 1971 (First Special Session), as same may be amended from time to time, for the purpose of constructing any seaport facility. (2) COMMISSIONER. The Commissioner of Revenue of the Department of Revenue of the State of Alabama. (3) PERSON. Any individual, firm, partnership, corporation, association, or any combination thereof. (4) PRODUCER. Any person engaging in the business of severing coal from the soil within this state. (5) PURCHASER. Any person acquiring title, outright or conditionally, to any interest in severed coal. (6) SEVER. Cutting, mining, stripping, or otherwise taking or removing from the soil within Alabama. (7) SEAPORT FACILITY. Any improvements, including any real or personal property, structure or equipment useful for any one or more of the loading, unloading, storage, or other handling of coal, coke, or any other materials or products of any kind that are useful in promoting, developing, and operating seaports within this state and that are constructed with the proceeds from the bonds as defined herein. (8) TON. A short ton of 2,000 pounds. (9) TRANSPORTER. Any person transporting coal from the place where it is severed or from any other place to any other place within or without the State of Alabama. (Acts 1971, No. 2305, p. 3719, §1.)
AL Code § 40-13-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 1 - 1971 Coal Severance Tax.|Section 40-13-2 - Excise and Privilege Tax Levied; Rate of Tax.

Section 40-13-2Excise and privilege tax levied; rate of tax. Effective October 1, 2011, there is hereby levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing coal within Alabama. This tax shall be paid to the commissioner by every producer who severs coal within Alabama at the rate of $.135 per ton of coal severed. (Acts 1971, No. 2305, p. 3719, §2; Acts 1980, No. 80-645, p. 1217; Act 2012-386, p. 1030, §1.)
AL Code § 40-13-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 1 - 1971 Coal Severance Tax.|Section 40-13-3 - Monthly Report of Producer.

Section 40-13-3Monthly report of producer. Every producer shall, within 20 days after the end of each calendar month, whether or not he shall have actually severed any coal during the preceding month, file with the commissioner a report. The report shall set forth, in a form to be prescribed by the commissioner, the amount of coal in tons, if any, severed by such producer during the next preceding calendar month, the point of severance thereof, the amount of tax due and such other information as the commissioner may reasonably require for the proper enforcement of the provisions of this article. The producer shall accompany such report with payment of the full amount of the tax shown to be due. The said report shall be signed by the producer himself in the instance of any individual producer, and by a member or officer or the manager of the producer in all other instances. (Acts 1971, No. 2305, p. 3719, §3.)
AL Code § 40-13-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 1 - 1971 Coal Severance Tax.|Section 40-13-4 - Monthly Report of Purchasers and Transporters.

Section 40-13-4Monthly report of purchasers and transporters. Purchasers and transporters of coal shall file a report with the commissioner, upon forms prescribed by the commissioner, within 20 days after the end of each calendar month. The report shall state the names and addresses of all producers from whom such purchaser or transporter has received coal during the respective said calendar month, the total quantity of coal so acquired and, in the case of a transporter, to whom and where each ton of coal was delivered, and such further information as the commissioner reasonably may require for the proper enforcement of the provisions of this article. The said report shall be signed by the purchaser or transporter himself, in the instance of an individual purchaser or transporter, and by a member or officer or the manager of the purchaser or transporter in all other instances. (Acts 1971, No. 2305, p. 3719, §4.)
AL Code § 40-13-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 1 - 1971 Coal Severance Tax.|Section 40-13-5 - Deposit of Proceeds; Disbursement and Appropriation of Funds.

Section 40-13-5Deposit of proceeds; disbursement and appropriation of funds. (a) The entire proceeds from the privilege or license tax levied by Section 40-13-2 shall be deposited in the State Treasury to the credit of the Alabama State Docks Bulk Handling Facility Trust Fund. The proceeds from the special handling charge provided for by Act No. 2306 of the 1971 Regular Session of the Legislature shall be deposited in the State Treasury to the credit of a fund to be created and known as the Special Handling Charge Fund. (b) The amounts deposited into such funds shall be disbursed and are hereby appropriated to the extent necessary for such purpose, to pay at their respective maturities, or to redeem under the terms thereof, principal of and interest on any revenue bonds that may at any time be issued pursuant to authorization and any statute adopted at the 1971 Regular Session of the Alabama Legislature or at any other legislative session prior thereto for the purpose of constructing any seaport facility; provided, that amounts deposited into the Special Handling Charge Fund shall be first expended to the extent necessary for such purposes before any amounts are drawn from the Alabama State Docks Bulk Handling Facility Trust Fund. (c) From the balance remaining in the Special Handling Charge Fund during each fiscal year there is hereby appropriated and there shall be paid by the State Treasurer into a reserve fund or funds established for the bonds until there is on deposit an amount equal to the maximum principal and interest becoming due on the bonds in any one year; to the extent that the balance remaining in the Special Handling Charge Fund is inadequate to fully fund the reserve fund, the reserve fund shall be funded from the Alabama State Docks Bulk Handling Facility Trust Fund. (d) The balance thereafter remaining in the Alabama State Docks Bulk Handling Facility Trust Fund during each fiscal year shall be transferred as provided by Section 40-13-6. (e) The balance, if any, in the Special Handling Charge Fund is hereby appropriated and shall be used by the State Treasurer to pay, at his discretion, principal and interest on the bonds in future years or to redeem portions of the bonds. (Acts 1971, No. 2305, p. 3719, §5; Acts 1980, No. 80-645, p. 1217; Acts 1985, No. 85-648, §1.)