reglab/housing_qa huggingface dataset:
AL Code § 40-23-242 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 9 - Optional Network Election for Single Point Online Transactions.|Section 40-23-242 - State and Local Advisory Committee.

Section 40-23-242State and Local Advisory Committee. (a)(1) To ensure that local taxing jurisdictions have meaningful input into the development and operation of ONE SPOT, a State and Local Advisory Committee is hereby established to review the design and operation of the system and to make recommendations regarding system requirements and functionality to the Commissioner of Revenue. (2) The committee shall consist of the following individuals:  a. Three representatives of county government, appointed by the Association of County Commissions of Alabama. b. Three representatives of municipal government, appointed by the Alabama League of Municipalities. c. One representative of the business community, appointed by the Business Council of Alabama. d. One representative of the retail community, appointed by the Alabama Retail Association. e. One representative of a county or municipality which levies a lease or rental tax appointed by the Speaker of the House of Representatives who shall be a nonvoting member. f. One representative of the business community appointed by the President Pro Tempore of the Senate who shall be a nonvoting member. (3) The committee members shall receive no compensation or reimbursement of expenses from the state for serving on the committee. (b) The committee shall meet with the Commissioner of Revenue and with other employees of the department as the commissioner deems appropriate. The initial meeting shall be at a time and place to be determined by the commissioner and shall be held no later than September 30, 2012. At the initial meeting, the committee shall organize itself and shall determine the timing and frequency of subsequent meetings. (c) The role of the committee shall be limited to providing input and recommendations on the development and functionality of the ONE SPOT system with relation to the filing of sales and use tax or leasing or rental tax returns and remittance of payments utilizing the ONE SPOT system. The committee shall make no review of the department's administration of state taxes, of state-administered local taxes, nor of any other department matter beyond the ONE SPOT system. (d) If the commissioner fails to act on recommendations made by the committee regarding ONE SPOT, the committee, by majority vote, may appeal to the Legislative Council for a determination on whether the committee's recommendations shall be implemented. The determination of the Legislative Council shall be final. (Act 2012-279, p. 563, §3.)
AL Code § 40-23-243 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 9 - Optional Network Election for Single Point Online Transactions.|Section 40-23-243 - Construction of Article.

Section 40-23-243Construction of article.  Nothing in this article shall be construed to authorize the Department of Revenue to impose fees on the local taxing jurisdictions or their designees for the maintenance or operation of the ONE SPOT system. (Act 2012-279, p. 563, §4.)
AL Code § 40-23-244 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 9 - Optional Network Election for Single Point Online Transactions.|Section 40-23-244 - Uniform Due Date for Eligible Taxes.

Section 40-23-244Uniform due date for eligible taxes. Notwithstanding any other provisions of law, the due date for any taxes which are eligible to be filed through the ONE SPOT system set out in this article shall be the same due date as the corresponding state tax whether or not payment is made through the ONE SPOT system. (Act 2015-52, §2.)
AL Code § 40-23-261 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 10 - Wholesale to Retail Accountability Program|Section 40-23-261 - Filing of Duplicate Information Returns.

Section 40-23-261Filing of duplicate information returns. (a) The department is authorized to require that every payment settlement entity, third party settlement organization, electronic payment facilitator, or other third party acting on behalf of a payment settlement entity, all as defined in Section 6050W of the Internal Revenue Code and referred to herein as a reporting entity, required to file information reports pursuant to that section , within 30 days of the filing due date, shall file with the department in such form and manner as prescribed by the department either a duplicate of all such information returns or a duplicate of such information returns related to taxpayers or participating payees, as defined in Section 6050W of the Internal Revenue Code, with an Alabama address. The department may require that such duplicate information returns be filed electronically.  (b) The information received by the department on a duplicate information return filed pursuant to this section shall be used only for taxes administered by the department.  (c) Any reporting entity failing to file a duplicate information return with the department on or before the prescribed date shall be subject to the following penalties:  (1) The first violation shall result in a written notice from the department. The notice shall advise the reporting entity of the non-compliance and the penalty for future non-compliance if the required duplicate information return is not filed within 30 days from the written notice as provided herein.  (2) The subsequent violation(s) shall result in a penalty not to exceed one-thousand dollars ($1,000) for each month or fraction of a month during which each failure continues.  (Act 2017-294, §2.)
AL Code § 40-23-262 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 10 - Wholesale to Retail Accountability Program|Section 40-23-262 - Submission of Information on Municipal Business Privilege License Applications.

Section 40-23-262Submission of information on municipal business privilege license applications. (a) Information on all municipal business privilege license applications for new licenses and renewals issued on or after October 1, 2019, shall be electronically transmitted to the department by the licensing official or agent in the same manner as privilege licenses issued pursuant to Chapter 12.  (b) The department may adopt rules to administer and implement this section. (Act 2017-294, §3.)
AL Code § 40-23-263 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 10 - Wholesale to Retail Accountability Program|Section 40-23-263 - Construction of Section 40-23-260.

Section 40-23-263Construction of Section 40-23-260. Section 40-23-260 is limited to the reporting of certain information to the Department of Revenue and shall not be construed as limiting or changing the existing record keeping requirements as provided in Section 40-23-9. (Act 2017-294, §4.)
AL Code § 40-25-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-1 - Definitions.

Section 40-25-1Definitions. For the purposes of this article, the following terms shall have the respective meanings ascribed by this section: (1) WHOLESALE DEALER AND JOBBER. Persons, firms, or corporations who buy tobacco products direct from the manufacturer or an affiliate of the manufacturer and sell at wholesale only, any one or more of the articles taxed herein to licensed wholesale dealers, jobbers, semijobbers, and retail dealers for the purpose of resale only. (2) RETAIL DEALER. Every person, firm, or corporation, other than a wholesale dealer or jobber, who shall sell or offer for sale any one or more of the articles taxed herein, irrespective of quantity or amount, or the number of sales; and all persons operating under a retail dealer's license. (3) SEMIJOBBER. Persons, firms, or corporations who buy tobacco products from permitted wholesalers or obtain tobacco from any other source and sell at wholesale any one or more of the articles taxed herein to licensed retail dealers for the purpose of resale only. (4) STAMPS. The stamp or stamps by the use of which the tax levied under this article is paid and shall be designated Alabama Revenue Stamps. (5) CIGARS, CHEROOTS, STOGIES, ETC. A roll for smoking that is of any size or shape and that is made wholly or in part of tobacco or any substitute therefor, irrespective of whether the tobacco is pure or flavored, adulterated or mixed with any other ingredient, if the roll has a wrapper made wholly or in part of tobacco. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §730; Act 2014-262, p. 827, §1.)
AL Code § 40-25-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-3 - Design, Name, etc., of Stamps.

Section 40-25-3Design, name, etc., of stamps. The Department of Revenue shall design the form and kind of stamps to be used and shall duly adopt and promulgate such form of stamps. Such stamps so adopted and promulgated shall be known and termed as "Alabama Revenue Stamp," and in any information or indictment, it shall be sufficient to describe the stamps as "Alabama Revenue Stamps." (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §730.)
AL Code § 40-25-4.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-4.1 - Wholesalers and Distributors to Affix Stamps.

Section 40-25-4.1Wholesalers and distributors to affix stamps.  (a) Notwithstanding any other laws, the only persons or businesses who may be licensed to buy and affix the tax stamps of the Alabama Department of Revenue required by law to packages of tobacco products are wholesalers and distributors who buy the tobacco products direct from the manufacturer, or an affiliate of the manufacturer, except that the manufacturer of the product may be allowed to affix the stamps to a tobacco product for the following purposes: (1) Trademark registration. (2) Promotions of the product. (3) Test-marketing the product. (b) In order for a manufacturer to affix tax stamps to a tobacco product for a purpose described in subsection (a), the manufacturer shall give at least four weeks written notice to the Commissioner of the Department of Revenue of such intention along with full details of the exceptional event, including, but not limited to: (1) The nature of the promotion. (2) The location and length of the promotion. (3) The estimated number of tobacco products to be offered for sale during the promotion. (c) The Department of Revenue shall notify all self-administered counties and municipalities of the manufacturer's request within seven days of receiving notice from the manufacturer by forwarding to each self-administered county and municipality a copy of the written notice, including the full details of the exceptional event as set out above. (d) Any person who violates this section shall be guilty of a Class A misdemeanor and, upon conviction thereof, shall be punished as prescribed by law. (Act 99-587, p. 1342, §§1, 2.)
AL Code § 40-25-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-5 - Discounts Allowed for Handling Stamps; Consignment of Stamps.

Section 40-25-5Discounts allowed for handling stamps; consignment of stamps. The Department of Revenue is hereby authorized and directed to have prepared and distributed stamps suitable for denoting the tax on all articles enumerated herein. Any person, firm, corporation, or association of persons, other than the Department of Revenue, who sells tobacco tax stamps not affixed to tobacco sold and delivered by them, whether the stamps be genuine or counterfeit, shall be guilty of a felony and punishable as set out in Section 40-25-6. When wholesalers or jobbers have qualified as such with the Department of Revenue, as provided in Section 40-25-16, and desire to purchase stamps as prescribed herein for use on taxable tobaccos sold and delivered by them, the Department of Revenue shall allow on such sales of tobacco tax stamps a discount of 4.75 percent on the entire amount of the sale. Where wholesalers or jobbers are entitled to purchase stamps at a discount as herein provided, instead of the Department of Revenue selling such stamps to such jobbers or wholesalers for cash, it may consign such stamps, if and when such wholesaler or jobber shall give to the Department of Revenue a good and sufficient bond executed by some surety company authorized to do business in this state, conditioned to secure the payment for the stamps so consigned when and as they are used on manufactured tobacco products by such wholesaler or jobber. Every wholesaler or jobber purchasing stamps on consignment as described herein, shall be required to make a full and complete accounting and remittance on or before the twentieth of each month for all stamps used on taxable tobaccos during the preceding month. Every wholesaler or jobber refusing or failing to comply with this section shall forfeit the commission or discount on stamps used which he failed or refused to account or remit for in the time allowed, and in addition shall be charged interest on such delinquent amount for each day delinquent at the rate of eight percent per annum. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §728; Acts 1951, No. 296, p. 590, §3; Acts 1955, No. 532, p. 1181; Act 2015-535, 2nd Sp. Sess., §1.)
AL Code § 40-25-6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-6 - Fraud in Use or Reuse of Stamps; Counterfeit Stamps.

Section 40-25-6Fraud in use or reuse of stamps; counterfeit stamps. Whoever removes or otherwise prepares any Alabama Revenue Stamps with intent to use, or cause the same to be used, after it has already been used, or buys, sells, offers for sale or gives away any such washed, removed, or restored stamps to any person for using or who used the same, or has in his possession any washed, restored, removed, or altered stamp which has been removed from the article to which it has been previously affixed, or whoever for the purpose of indicating the payment of any tax hereunder reuses any stamp which has heretofore been used for the purpose of paying any tax provided in this article, or whoever except the Department of Revenue sells any Alabama Revenue Stamps not affixed to taxable tobaccos as provided herein, is guilty of a felony and, upon conviction, shall be punished by imprisonment in the penitentiary for not less than a year and a day, nor more than five years, and in addition may be fined not less than $1,000 nor more than $5,000. Whoever manufactures, buys, sells, offers for sale or has in his or its possession any reproduction or counterfeit of the Alabama Revenue Stamps provided for in this article is guilty of a felony and, upon conviction, shall be punished by imprisonment in the penitentiary for not less than a year and a day, nor more than 10 years, and in addition, may be fined not less than $2,000 nor more than $10,000. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §734.)
AL Code § 40-25-7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-7 - Drop Shipments.

Section 40-25-7Drop shipments. Any retail dealer or semijobber of tobacco products enumerated and defined in this article purchasing, or receiving such commodities from without the state, whether the same shall have been ordered or purchased through a wholesaler or jobber in this state, or by drop shipment or otherwise, shall within 12 hours of receipt of such tobacco products, provide electronically, a true duplicate invoice of all such purchases or receipts to the Department of Revenue, the invoice carrying the name of the person or firm from whom or through whom such purchases or shipments of the tobacco products so received, showing kinds and quantities. Any retail dealer or semijobber failing or refusing to furnish duplicate invoices, in both the manner and time allowed, may be subject to a department imposed penalty of not less than one thousand dollars ($1,000) nor more than five thousand dollars ($5,000), to be multiplied by the sum of the current violation plus prior violations of this subsection. Tobacco products imported by retail dealers and semijobbers in which a true and duplicate invoice has not been received by the department are considered contraband and subject to confiscation as provided for in this chapter. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §720; Act 2014-262, p. 827, §1.)
AL Code § 40-25-8 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-8 - Commodities Subject to Confiscation.

Section 40-25-8Commodities subject to confiscation. Any cigarettes, smoking tobacco, cigars, stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article found at any point within the State of Alabama, which the cigarettes, smoking tobacco, cigars, stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article shall have been within the State of Alabama for a period of two hours, or longer, in possession of any retailer or semijobber not having affixed to the package the stamps as provided in this article, or in the case of products not requiring a stamp to be affixed where purchase invoices do not itemize the applicable tobacco taxes, are declared to be contraband goods and may be seized by the Department of Revenue, or its agents or by any peace officer of the State of Alabama, without a warrant and the goods shall be delivered to the Department of Revenue for destruction. Any of the goods, wares, or merchandise when offered for sale, either at wholesale or retail without the stamps having been first affixed, or in the case of products not requiring a stamp to be affixed where purchase invoices do not itemize the applicable tobacco taxes, shall be subject to confiscation as hereinabove provided. Any untaxed cigarettes, smoking tobacco, cigars, stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article found at any location within the State of Alabama, other than the primary location of the permitted wholesaler or jobber, registered semijobber, registered retailer or tobacco products manufacturer who stores tobacco products at a bonded warehouse in this state for resale, are declared to be contraband goods, and those goods may be seized by the Department of Revenue, or its agents or by any peace officer of the State of Alabama, without a warrant and the goods shall be delivered to the Department of Revenue for destruction. Any vehicle, not a common carrier, used for the transportation for the purpose of sale of unstamped articles as hereinabove enumerated shall likewise be subject to confiscation and sale at public auction to the highest bidder after due advertisement and notice to the title owner of the vehicle. The proceeds of sale for any vehicle sold hereunder shall be deposited into the State Treasury by the Department of Revenue to be credited in the same manner as the tax otherwise due on the tobacco products being transported. The cost of confiscation and sale shall be paid out of the proceeds derived from the sale before making remittance to the Treasurer. Should any unstamped tobaccos be found in any vehicle which is engaged in the sale, distribution, or delivery of taxable tobaccos, the same shall be prima facie evidence that it was there for sale. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §721; Acts 1993, No. 93-324, p. 493, §1; Act 2014-262, p. 827, §1.)
AL Code § 40-25-10 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-10 - Department May Compromise Confiscation; Rules and Regulations Governing Interstate Common Carriers.

Section 40-25-10Department may compromise confiscation; rules and regulations governing interstate common carriers. The Department of Revenue may in its discretion return any goods confiscated under this article or any part thereof when it is shown that there was no intention to violate the provisions of this article. When any goods, merchandise or other property are confiscated under the provisions of this article, the Department of Revenue may, in its discretion, return such goods to the parties from whom they are confiscated if and when such parties shall pay to the Department of Revenue, or its duly authorized representative, an amount equal to the tax due under this article on the goods confiscated, and in such cases no advertisement shall be made or notices posted in connection with said confiscation. The Department of Revenue may promulgate rules and regulations governing the stamping of any articles or commodities enumerated herein handled by persons, firms or corporations operating on interstate common carriers. Any rules or regulations of the Department of Revenue, when duly made and promulgated shall have the full force and effect of law. Any person violating such rule when duly made and promulgated, shall be guilty of a misdemeanor and shall upon conviction be fined not less than $50 nor more than $100 for each offense. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §723.)
AL Code § 40-25-11 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 1 - Sales Tax.|Section 40-25-11 - Statements of Common Carriers, Contract Carriers, Buses, Etc.

Section 40-25-11Statements of common carriers, contract carriers, buses, etc. All common carriers, contract carriers, buses and trucks transporting tobacco products may be required under regulations to be prescribed by the Department of Revenue to transmit to the Department of Revenue a periodic statement of such consignments or deliveries of tobacco products showing date, point of origin, point of delivery and to whom delivered, and time of delivery, and all common carriers, buses or trucks shall permit examination by the Department of Revenue or its agents of their records relating to shipment or receipt of tobacco products. The common carriers, buses and trucks shall permit the examination and investigation of their records of shipment or receipts relating to tobacco products, when and wherever it is deemed advisable and necessary by the Department of Revenue or its agents in the enforcement of this article. Inspectors, stamp deputies and other duly authorized agents of the Department of Revenue, on proper identification from and authorization by the Department of Revenue, shall make such examination. Any person, firm, corporation, partnership or association of persons who refuses to transmit to the Department of Revenue the statements hereinabove provided for, or who refuses to permit the examination of his records by the Department of Revenue or its duly authorized agent, shall be guilty of a misdemeanor and upon conviction shall be punished by a fine of not less than $100 nor more than $500 for each such offense. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §724.)