reglab/housing_qa huggingface dataset:
AL Code § 40-22-8 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 22 - Recordation Tax.|Section 40-22-8 - Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Transfers Not Subject to Tax Imposed by Section 40-22-1.

Section 40-22-8Tax upon recording transfer of instrument recorded by exempt institution - Transfers not subject to tax imposed by Section 40-22-1. No transfer under Section 40-22-6 hereafter filed for record shall be subject to the recording privilege tax imposed by Section 40-22-1. (Acts 1951, No. 816, p. 1449, §3.)
AL Code § 40-22-9 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 22 - Recordation Tax.|Section 40-22-9 - Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Debt Secured by Instrument So Transferred Exempt From Ad Valorem Taxes.

Section 40-22-9Tax upon recording transfer of instrument recorded by exempt institution - Debt secured by instrument so transferred exempt from ad valorem taxes. If the recording privilege tax imposed by Sections 40-22-6 through 40-22-11 of this title or by Section 40-22-2 is paid, the debt secured by the instrument so transferred shall thereafter be exempt from any ad valorem tax, either state, county, or municipal. (Acts 1951, No. 816, p. 1449, §4.)
AL Code § 40-22-10 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 22 - Recordation Tax.|Section 40-22-10 - Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Exemption of Debt Secured by Instrument Upon Which Recording Tax Has Previously Been Paid.

Section 40-22-10Tax upon recording transfer of instrument recorded by exempt institution - Exemption of debt secured by instrument upon which recording tax has previously been paid. If any transfer of any such mortgage, deed of trust, contract of conditional sale, or other instrument of like character described in Section 40-22-6 has heretofore been filed for record in any probate office of this state and the recording privilege tax imposed by Section 40-22-1 or Section 40-22-2 has been paid thereon, the debt secured by the instrument so transferred shall be exempt from any ad valorem tax, either state, county, or municipal. (Acts 1951, No. 816, p. 1449, §5.)
AL Code § 40-22-11 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 22 - Recordation Tax.|Section 40-22-11 - Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Waiver of Exemption From Payment of Recording Tax.

Section 40-22-11Tax upon recording transfer of instrument recorded by exempt institution - Waiver of exemption from payment of recording tax. Any corporation, organization, or institution now or hereafter exempt from the recording privilege tax imposed by Section 40-22-2 may, at the time of presenting for record any mortgage, deed of trust, contract of conditional sale or other instrument of like character executed to it, waive its exemption from payment of such recording privilege tax with respect to such instrument and pay the tax imposed by said section at the time such instrument is presented to the judge of probate for filing, and no transfer of the indebtedness thereby secured, thereafter presented for recording, shall be subject to any recording privilege tax, but shall be filed for record by the judge of probate upon the payment of the recording fees to the judge of probate. (Acts 1951, No. 816, p. 1449, §6.)
AL Code § 40-22-12 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 22 - Recordation Tax.|Section 40-22-12 - Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Construction of Sections 40-22-6 Through 40-22-11.

Section 40-22-12Tax upon recording transfer of instrument recorded by exempt institution - Construction of Sections 40-22-6 through 40-22-11. Sections 40-22-6 through 40-22-11 are remedial and shall be liberally construed. If any section or provision of such sections is held to be void or unconstitutional, such holding shall not affect the validity of any other provisions of such sections. (Acts 1951, No. 816, p. 1449, §7.)
AL Code § 40-24-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 24 - Securities Tax.|Section 40-24-1 - Definitions.

Section 40-24-1Definitions. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §365.)
AL Code § 40-24-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 24 - Securities Tax.|Section 40-24-2 - Owner May File List of Securities.

Section 40-24-2Owner may file list of securities. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 88, p. 105; Code 1940, T. 51, §366.)
AL Code § 40-24-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 24 - Securities Tax.|Section 40-24-3 - Recordation of Lists in Bound Books.

Section 40-24-3Recordation of lists in bound books. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §367.)
AL Code § 40-24-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 24 - Securities Tax.|Section 40-24-4 - Fees for Filing and Recording.

Section 40-24-4Fees for filing and recording. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §368.)
AL Code § 40-24-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 24 - Securities Tax.|Section 40-24-5 - When List Operates as Record; Receipt.

Section 40-24-5When list operates as record; receipt. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §369.)
AL Code § 40-24-6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 24 - Securities Tax.|Section 40-24-6 - Access to Record Books; Transcripts.

Section 40-24-6Access to record books; transcripts. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §370.)
AL Code § 40-24-7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 24 - Securities Tax.|Section 40-24-7 - Recording as Notice.

Section 40-24-7Recording as notice. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §371.)
AL Code § 40-24-8 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 24 - Securities Tax.|Section 40-24-8 - Privilege or License Tax on Lists of Securities.

Section 40-24-8Privilege or license tax on lists of securities. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 88, p. 105; Code 1940, T. 51, §372.)
AL Code § 40-25A-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25A - Tax on Gummed Cigarette Papers.|Section 40-25A-1 - Definitions.

Section 40-25A-1Definitions. For the purposes of this chapter, the following terms shall have the respective meanings ascribed to them by this section: (1) PERSON. Individuals, firms, corporations, partnerships, companies, or other agencies, associations, incorporated or otherwise, singular or plural. (2) WHOLESALE SALE. A sale of tangible personal property by wholesalers to licensed retail merchants, jobbers, dealers, or other wholesalers for resale and does not include a sale by wholesalers to users or consumers, not for resale. (3) NET TAX PROCEEDS. The entire proceeds from the tax herein levied less cost of collection, refunds, grants and credits as may be authorized by law. (4) STATE. The State of Alabama. (5) DEPARTMENT. The Department of Revenue of the State of Alabama. (6) COMMISSIONER. The Commissioner of the Department of Revenue of the State of Alabama. (Acts 1980, No. 80-700, p. 1406, §1.)
AL Code § 40-25A-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25A - Tax on Gummed Cigarette Papers.|Section 40-25A-2 - Tax Levied; Amount.

Section 40-25A-2Tax levied; amount. There is hereby levied a tax of $.25 per package on all gummed cigarette papers sold at wholesale in this state or imported into this state for use, consumption, or sale at retail. (Acts 1980, No. 80-700, p. 1406, §2.)
AL Code § 40-25A-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25A - Tax on Gummed Cigarette Papers.|Section 40-25A-3 - License Required.

Section 40-25A-3License required. Before any person engages in the business of selling any of these items on which the tax levied by this chapter has not been paid to the Department of Revenue, such person shall make application to the Department of Revenue upon forms prepared by the department for a license. Said license shall be a condition precedent to engaging or continuing in the business of selling those items taxed under this chapter. (Acts 1980, No. 80-700, p. 1406, §3.)
AL Code § 40-25A-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25A - Tax on Gummed Cigarette Papers.|Section 40-25A-4 - Monthly Statement and Remittance of Tax.

Section 40-25A-4Monthly statement and remittance of tax. On or before the twentieth day of each month each person on whom the tax levied by this chapter is imposed shall render to the Department of Revenue on forms prescribed by the department a true and correct statement showing the amounts utilized in the measurement of the tax and such other information as the department may require and shall pay to the department the amount of tax shown due. (Acts 1980, No. 80-700, p. 1406, §4.)
AL Code § 40-25A-6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25A - Tax on Gummed Cigarette Papers.|Section 40-25A-6 - Penalty for Failure to Report or Keep Records.

Section 40-25A-6Penalty for failure to report or keep records. Any person subject to this chapter who shall fail to make any report required of them by the Department of Revenue or shall fail to keep any of the records required herein shall be guilty of a Class B misdemeanor. Each month of such failure shall constitute a separate offense. (Acts 1980, No. 80-700, p. 1406, §6.)
AL Code § 40-25A-12 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25A - Tax on Gummed Cigarette Papers.|Section 40-25A-12 - Effect on Other Licenses and Taxes.

Section 40-25A-12Effect on other licenses and taxes. The tax imposed by this chapter shall be in addition to all other licenses and taxes levied by law as a condition precedent to engaging in any business taxable hereunder. (Acts 1980, No. 80-700, p. 1406, §12.)
AL Code § 40-25A-15 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25A - Tax on Gummed Cigarette Papers.|Section 40-25A-15 - Restraint of Violators From Continuing in Business.

Section 40-25A-15Restraint of violators from continuing in business. Any taxpayer who shall violate any of the provisions of this chapter may be restrained from continuing in business, and the proper prosecution shall be instituted in the name of the State of Alabama by its Attorney General, by the counsel of the department or under their direction by any circuit solicitor of the state until such person shall have complied with the provisions of this chapter. (Acts 1980, No. 80-700, p. 1406, §15.)
AL Code § 40-25A-16 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25A - Tax on Gummed Cigarette Papers.|Section 40-25A-16 - Enforcement of Chapter; Promulgation of Rules and Regulations.

Section 40-25A-16Enforcement of chapter; promulgation of rules and regulations. The Department of Revenue is hereby charged with the enforcement of the provisions of this chapter and is hereby authorized and empowered to prescribe, adopt, promulgate and enforce, rules and regulations, relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter, and the collection of taxes, penalties and interest imposed by this chapter. (Acts 1980, No. 80-700, p. 1406, §16.)
AL Code § 40-25A-17 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25A - Tax on Gummed Cigarette Papers.|Section 40-25A-17 - Extensions for Making Returns Authorized.

Section 40-25A-17Extensions for making returns authorized. The department for good cause may grant up to a 30 day extension for the time for making any return required under the provisions of this chapter. (Acts 1980, No. 80-700, p. 1406, §17.)
AL Code § 40-25A-19 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25A - Tax on Gummed Cigarette Papers.|Section 40-25A-19 - Disposition of Proceeds.

Section 40-25A-19Disposition of proceeds. All taxes or other funds received or collected by the department under the provisions of this chapter shall be deposited in the Treasury without delay. (Acts 1980, No. 80-700, p. 1406, §19.)
AL Code § 40-25A-20 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25A - Tax on Gummed Cigarette Papers.|Section 40-25A-20 - Deduction of Operating Expenses.

Section 40-25A-20Deduction of operating expenses. 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 said department shall be deducted, as a first charge thereon, from the taxes collected under the provisions of this chapter; provided, however, that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to Sections 41-4-80 through 41-4-96, and limited to the amount appropriated to defray the expenses of operating said department for each fiscal year. (Acts 1980, No. 80-700, p. 1406, §20.)
AL Code § 40-26-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26 - Transient Occupancy Tax.|Section 40-26-2 - Certain Municipal Privilege License Taxes Excluded in Computation of Tax.

Section 40-26-2Certain municipal privilege license taxes excluded in computation of tax. Municipal privilege license taxes which are levied and collected by the application of a flat percentage rate on gross sales or gross receipts from sales, and which are passed on directly by the licensee-seller to the purchaser-consumer or user shall be excluded from gross sales or gross receipts, as the case may be, in the computation of the state lodgings tax levied and imposed by this chapter. (Acts 1965, No. 788, p. 1475.)
AL Code § 40-26-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26 - Transient Occupancy Tax.|Section 40-26-4 - Cash and Credit Businesses.

Section 40-26-4Cash and credit businesses. Any person, firm or corporation taxable under this chapter having a cash and credit business may report such cash business and the taxpayer shall thereafter include in each monthly report all credit collections made during the month preceding and shall pay the taxes due thereon at the time of filing such report, but in no event shall the gross proceeds of such credit business be included in the measure of the tax to be paid until collections of such credit business shall have been made. (Acts 1955, No. 248, p. 586, §3.)
AL Code § 40-26-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26 - Transient Occupancy Tax.|Section 40-26-5 - Annual Return and Payment.

Section 40-26-5Annual return and payment. On or before 30 days after the end of the tax year, each person, firm or corporation liable for the payment of a privilege tax as levied by this chapter shall make a return showing the gross proceeds of business done and compute the amount of tax chargeable against him or it in accordance with the provisions of this chapter and deduct the amount of monthly payments as hereinbefore provided, if any have been made, and transmit with this report a remittance in the form required by this chapter covering the residue of the tax chargeable against him, to the office of the department, and such report shall be verified by oath. (Acts 1955, No. 248, p. 586, §4.)
AL Code § 40-26-7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26 - Transient Occupancy Tax.|Section 40-26-7 - Verification of Reports.

Section 40-26-7Verification of reports. The monthly reports herein required to be made are not required to be made on oath, but wherever in this chapter any report is required to be sworn to, the same shall be sworn to by the taxpayer or his agent before some officer authorized to administer oaths; and any false statement of a material fact made with intent to defraud shall constitute perjury, and upon conviction thereof the person so convicted shall be punishable as provided by law. (Acts 1955, No. 248, p. 586, §6.)
AL Code § 40-26-8 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26 - Transient Occupancy Tax.|Section 40-26-8 - Failure to Make Reports and Keep Records.

Section 40-26-8Failure to make reports and keep records. Any person, firm or corporation subject to the provisions of this chapter who fails to make the reports or any of them as herein required, or who fails to keep the records as herein required, shall be guilty of a misdemeanor and upon conviction shall be fined not less than $25 nor more than $500 for each offense. Each month of such failure shall constitute a separate offense. (Acts 1955, No. 248, p. 586, §7.)
AL Code § 40-26-9 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26 - Transient Occupancy Tax.|Section 40-26-9 - Willful Refusal to Make Reports or Permit Examination of Records.

Section 40-26-9Willful refusal to make reports or permit examination of records. Any person, firm or corporation subject to the provisions of this chapter willfully refusing to make the reports herein required, or who shall refuse to permit the examination of his or its records by the Department of Revenue, or its duly authorized agents, shall be guilty of a misdemeanor, and upon conviction shall be fined not less than $50 nor more than $500 for each offense, and in addition may be imprisoned in the county jail for a period not to exceed six months. Each month of failure to make such report shall constitute a separate offense and each refusal of a written demand of the department to examine, inspect or audit such records shall constitute a separate offense. (Acts 1955, No. 248, p. 586, §8.)
AL Code § 40-26-16 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26 - Transient Occupancy Tax.|Section 40-26-16 - Failure to Add Tax to Price of Service; Refund or Absorption of Tax Prohibited.

Section 40-26-16Failure to add tax to price of service; refund or absorption of tax prohibited. It shall be unlawful for any person, firm or corporation engaged in or continuing within this state in any business for which a license or privilege tax is required by this chapter to fail or refuse to add to the price of the service rendered the amount due by the taxpayer on account of the tax levied by this chapter. Nor shall any person refund or offer to refund all or any part of the amount collected as tax under this chapter or to absorb such tax or to advertise directly or indirectly the absorption or refund of such tax or any portion of the same. Any person, firm or corporation violating any of the provisions of this section shall be guilty of a misdemeanor and upon conviction shall be fined in a sum not less than $50 nor more than $100, or may be imprisoned in the county jail for not more than six months, or by both such fine and imprisonment, and each act or violation of the provisions of this chapter shall constitute a separate offense. (Acts 1955, No. 248, p. 586, §15.)
AL Code § 40-26-17 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26 - Transient Occupancy Tax.|Section 40-26-17 - Violators Restrained From Continuing in Business.

Section 40-26-17Violators restrained from continuing in business. Any taxpayer who shall violate any of the provisions of this chapter may be restrained from continuing in business, and the proper prosecution shall be instituted in the name of the State of Alabama by its Attorney General, by the counsel of the department or under their direction by any district attorney of the state until such person shall have complied with the provisions of this chapter. (Acts 1955, No. 248, p. 586, §16.)
AL Code § 40-26-18 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26 - Transient Occupancy Tax.|Section 40-26-18 - Administration of Chapter.

Section 40-26-18Administration of chapter. The administration of this chapter is vested in and shall be exercised by the Department of Revenue, except as otherwise herein provided, and the enforcement of any of the provisions of this chapter in any of the courts of the state shall be under the jurisdiction and supervision of the department, and the department may require the assistance of, and act through the district attorney of any county and the Attorney General of the state and any legal counsel of the Department of Revenue. The department shall appoint as needed such agents, clerks and stenographers as may be necessary to enforce the provisions of this chapter under the provisions of the merit system who shall perform such duties as may be required, and such duly appointed and qualified agents are authorized to act for the department as it may direct and as is authorized by law. (Acts 1955, No. 248, p. 586, §17.)
AL Code § 40-26-19 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26 - Transient Occupancy Tax.|Section 40-26-19 - Rules and Regulations.

Section 40-26-19Rules and regulations. The department shall from time to time promulgate such rules and regulations for making returns and for ascertainment, assessment and collection of the tax imposed hereunder as it may deem necessary to enforce the provisions of this chapter, and upon request shall furnish to the taxpayer a copy of such rules and regulations. (Acts 1955, No. 248, p. 586, §18.)
AL Code § 40-26-20 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26 - Transient Occupancy Tax.|Section 40-26-20 - Disposition of Proceeds of Tax.

Section 40-26-20Disposition of proceeds of tax. One-fifth of the proceeds of the tax levied by this chapter in counties which are members of the Alabama Mountain Lakes Association, after deduction of an agreed upon cost of collection between the counties involved and the state Department of Revenue, such cost of collection not to exceed five percent, shall be appropriated in the following manner: Fifty percent of said portion shall be appropriated to the Alabama Mountain Lakes Association to be used for promotion of tourism and travel. The remaining fifty percent of said portion shall be paid to the respective counties to be used for the promotion of tourism, recreation and conventions. Said money shall be controlled by the county commission unless local law provides otherwise. The balance of all taxes or other funds received or collected by the department under the provisions of this chapter shall be without delay deposited in the State Treasury. Three-fourths of said balance of the revenue derived under this chapter shall be deposited into the State General Fund, and the remaining one-fourth shall be used exclusively for state travel advertising and travel promotion by the State Bureau of Tourism and Travel from the appropriation made by the Legislature. (Acts 1955, No. 248, p. 586, §19; Acts 1963, No. 269, p. 715, §2; Acts 1979, No. 79-604, p. 1068, §2; Acts 1988, 2nd Ex. Sess., No. 88-956, p. 681.)