reglab/housing_qa huggingface dataset:
AL Code § 40-25-40 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 2 - Use Tax.|Section 40-25-40 - Definitions.

Section 40-25-40Definitions. For the purpose of this article, the following terms shall have the respective meanings ascribed to them in this section: (1) PERSON. Any individual, firm, company, partnership, association, corporation, receiver or trustee, or any other group or combination acting as a unit, and the plural as well as the singular number. (2) DEPARTMENT. The Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) STORAGE. Any keeping or retention in this state for any purpose except sale in the regular course of business or subsequent use solely outside this state of the commodities subject to the provisions of this article. (5) USE. The exercise of any right or power over the commodities subject to the provisions of this article, incident to the ownership of those commodities or by any transaction where possession is given; except, that it shall not include the sale of those commodities in the regular course of business. (6) IN THIS STATE. Within the exterior limits of the State of Alabama, and includes all territory within such limits owned by or ceded to the United States of America. (7) TOBACCO PRODUCT. Cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff or tobacco in any form or condition or any substitute therefor. (8) RETAIL SALE or SALE AT RETAIL. All sales except sales by wholesalers to licensed retail dealers or other wholesalers for resale. (9) REGISTERED TAXPAYER. Any person who purchases tobacco products subject to the tax imposed by this article and who has been registered by the department as a responsible taxpayer. (Acts 1939, No. 409, p. 538; Code 1940, T. 51, §744; Acts 1953, No. 747, p. 1009.)
AL Code § 40-25-41 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 2 - Use Tax.|Section 40-25-41 - Levied; Amount; Liability for Payment; Registration as Responsible Taxpayers; Seizure of Contraband.

Section 40-25-41Levied; amount; liability for payment; registration as responsible taxpayers; seizure of contraband. An excise tax is hereby imposed on the storage, use or other consumption in this state of tobacco products purchased at retail in an amount equal to that set out in Section 40-25-2 or to any additional amount or amounts of tobacco sales tax as may be otherwise levied or provided by law. Every person storing, using, or otherwise consuming in this state tobacco products purchased at retail shall be liable for the tax imposed by this article, and the liability shall not be extinguished until the tax has been paid to this state; provided, that if said tobacco products have attached thereto the stamps provided in said Section 40-25-2 as aforesaid, or as otherwise provided by law, or if said tax imposed by said Section 40-25-2 as aforesaid, or to any additional amount or amounts of tobacco sales tax as may be otherwise levied or provided by law has been paid by the seller of such tobacco products, then the tax imposed by this article shall not be due. Every person who shall purchase tobacco products subject to the tax imposed by this article shall register with the Department of Revenue as a responsible taxpayer subject to the obligation of maintaining records and making returns, and shall furnish his name and address and the address at which tobacco products are received if that address is different from his permanent address and shall furnish such other information as the commissioner shall deem appropriate for the administration of this article. All tobacco products subject to the tax imposed by this article and with respect to which the tax has not been paid are declared to be contraband and may be seized without warrant by the commissioner or his agents or employees or by any peace officer of this state, and confiscated as provided in Section 40-25-8, and in such case the tax shall become immediately due; except, that tobacco products in the possession of a registered taxpayer, as defined in this article, shall not be deemed contraband and subject to seizure and confiscation unless the time for making the report required by Section 40-25-42 has expired. Every person subject to the tax imposed by this article who fails to register with the Department of Revenue as a responsible taxpayer; or every person owning or possessing tobacco products declared to be contraband under this section shall be deemed a violator of this article and may be required to pay a penalty of not less than $25 nor more than $500. (Acts 1939, No. 409, p. 538; Code 1940, T. 51, §745; Acts 1953, No. 748, p. 1010; 1959, 2nd Ex. Sess., No. 129, p. 380, §1; Acts 1992, No. 92-186, p. 349, §72.)
AL Code § 40-25-42 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 2 - Use Tax.|Section 40-25-42 - Returns.

Section 40-25-42Returns. Every person owning or having in his possession or custody tobacco products, the storage, use or other consumption of which is subject to the tax imposed by this article, shall on or before the tenth day of the month following file with the department a return for the preceding month in such form as may be prescribed by the department showing the tobacco products purchased by such person, and such other information as the department may deem necessary for the proper administration of this article. The return shall be accompanied by a remittance of the amount of tax herein imposed. (Acts 1939, No. 409, p. 538; Code 1940, T. 51, §746.)
AL Code § 40-25-45 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 2 - Use Tax.|Section 40-25-45 - Lien.

Section 40-25-45Lien. The tax herein levied shall constitute a debt due the State of Alabama and may be collected by civil suit in addition to the methods herein provided. The tax herein shall be secured by a lien, superior to all other liens except the liens for state, county and city ad valorem taxes upon the personal property of any person subject to the provisions hereof. (Acts 1939, No. 409, p. 538; Code 1940, T. 51, §749.)
AL Code § 40-25-46 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 2 - Use Tax.|Section 40-25-46 - Records.

Section 40-25-46Records. It shall be the duty of every person storing, using or otherwise consuming in this state tobacco products subject to the provisions of this article to keep and preserve all invoices, books, papers, cancelled checks, or other memoranda touching the purchase, sale, exchange, receipt, ownership, storage, use, or other consumption of such tobacco products. All such invoices, books, papers, cancelled checks, or other memoranda shall be subject to audit and inspection by any duly authorized representative of the Department of Revenue at any and all reasonable times. Any person who fails or refuses to keep and preserve the records as herein required or who upon request by a duly authorized agent of the Department of Revenue fails or refuses to allow an audit or inspection of the records as herein provided shall be guilty of a misdemeanor and upon conviction therefor be punished as in case of conviction for a misdemeanor. (Acts 1939, No. 409, p. 538; Code 1940, T. 51, §750; Acts 1992, No. 92-186, p. 349, §73.)
AL Code § 40-25-47 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 25 - Tobacco Tax.|Article 2 - Use Tax.|Section 40-25-47 - Disposition of Funds.

Section 40-25-47Disposition of funds. All revenue collected under the provisions of this article shall be paid to the Department of Revenue, and shall be distributed as is provided for the distribution of funds in Section 40-25-23. (Acts 1939, No. 409, p. 538; Code 1940, T. 51, §751; Acts 1955, 2nd Ex. Sess., No. 73, p. 188, §3.)
AL Code § 40-26B-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 1 - Pharmaceutical Services.|Section 40-26B-1 - Definitions.

Section 40-26B-1Definitions. The following words, terms and phrases, when used in this article shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: (1) DEPARTMENT. The Department of Revenue of the State of Alabama. (2) FISCAL YEAR. An accounting period of 12 months beginning on the first day of the first month of the state fiscal year. (3) MEDICAID PROGRAM. The medical assistance program as established in Title XIX of the Social Security Act and as administered in the State of Alabama by the Alabama Medicaid Agency pursuant to executive order and Title 560 of the Alabama Administrative Code. (4) PHARMACEUTICAL PROVIDER. A provider of drugs, medicines, chemicals and poisons which, pursuant to a valid prescription, are offered for sale, compounded or dispensed to citizens of Alabama. This term shall include all places whose title may imply the sale, offering for sale, compounding or dispensing, of drugs, medicines, chemicals or poisons. (5) PRESCRIPTION. Any order for drugs, biologicals or insulin syringes, written or signed or transmitted by word of mouth, telephone, telegraph, closed circuit television, or other means of communication by a legally competent practitioner, licensed by law to prescribe and administer such drugs, biologicals or insulin syringes intended to be filled, compounded or dispensed by a pharmacist. (Acts 1991, No. 91-124, p. 148, §1.)
AL Code § 40-26B-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 1 - Pharmaceutical Services.|Section 40-26B-2 - Privilege Tax Upon Providers of Pharmaceutical Services; Exceptions.

Section 40-26B-2Privilege tax upon providers of pharmaceutical services; exceptions. To provide further for the availability of indigent health care, the operation of the Medicaid Program and the maintenance and expansion of medical services thereunder, there is hereby levied and shall be collected as provided in this article a privilege tax on the business activities of every provider of pharmaceutical services to the citizens of Alabama, except for a pharmacy, or portion thereof, serving hospital inpatients or pharmacies owned or operated by the State of Alabama or an agency thereof. The privilege tax imposed by this article is in addition to all other taxes of any kind now imposed by law, and shall be at the rate of 10 cents for each prescription filled or refilled for a citizen of Alabama. (Acts 1991, No. 91-124, p. 148, §2; Act 2002-414, p. 1058, §1.)
AL Code § 40-26B-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 1 - Pharmaceutical Services.|Section 40-26B-3 - Payment and Collection of Tax; Appropriation of Funds and Use by Alabama Medicaid Agency.

Section 40-26B-3Payment and collection of tax; appropriation of funds and use by Alabama Medicaid Agency. (a) The taxes imposed by this article shall be due and payable to the department on or before the twentieth day of the month next succeeding the month in which the tax accrues, and shall, when collected, be paid by the department into the State Treasury. Payment by United States mail will be timely if mailed in accordance with Section 40-1-45. When paid into the State Treasury, all such taxes shall be deposited to the credit of the Alabama Health Care Trust Fund. (b) The receipts from the tax levied in this article shall be solely available for appropriation by the Alabama Legislature to the Alabama Medicaid Agency for use by said agency in accomplishing the purposes of this article. Provided, however, for the first fiscal year in which this article is effective, to defray its expenses, including salaries and costs of operation incident to the collection of this tax, there is hereby appropriated to the department and shall be deducted as a first charge thereon, an amount not to exceed one percent of the revenues collected pursuant to this article. Such amount of money as shall be appropriated for each succeeding fiscal year by the Legislature to the department with which to pay the salaries, the cost of operation and the management of the department shall be deducted, as a first charge thereon, from the taxes collected under and pursuant to this article. Provided, however, the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses of operating the department for each fiscal year, incident to the collection of this tax. (Acts 1991, No. 91-124, p. 148, §3.)
AL Code § 40-26B-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 1 - Pharmaceutical Services.|Section 40-26B-4 - Filing of Statement; Penalty.

Section 40-26B-4Filing of statement; penalty. (a) On or before the twentieth of each month, beginning with November 1991, every pharmaceutical provider subject to this article shall file with the department a statement under penalty of perjury on forms prescribed by the department, showing the total number of prescriptions filled or refilled by said provider for the previous month, the taxes due under this article and such other reasonable and necessary information as the department, after consultation with the Alabama Medicaid Agency and adoption of appropriate rules or regulations, may require for the proper enforcement of the provisions of this article. At the time of filing such monthly statement such provider shall pay to the department the amount of taxes shown to be due. When the total tax for which any pharmaceutical provider liable under this article does not exceed $10 for any month, a quarterly return and remittance in lieu of the monthly returns may be made on or before the twentieth day of the month next succeeding the end of the quarter for which the tax is due when specially authorized by the department and under such rules and regulations as may be prescribed. (b) Any pharmaceutical provider that fails to pay the taxes levied by this article within the time required by this article shall pay, in addition to the tax, a penalty of 10 percent of the amount of tax due, together with interest thereon at the rate prescribed by Section 40-1-44, such penalty and interest to be assessed and collected as part of the taxes. Provided, however, the department, if a good and sufficient reason is shown, may waive or remit the penalty of 10 percent or a portion thereof. If payment is not received by the last day of the month, the department shall notify the Alabama Medicaid Agency which shall determine whether the pharmaceutical provider is a Medicaid provider, and if so, shall withhold the payment, interest and penalty due from any reimbursement due said provider under the Medicaid Program. The taxes levied by this article shall constitute a debt due the State of Alabama and may be collected by civil action in addition to the methods provided in this article. The department is empowered to assess, file tax liens and collect the taxes levied by this article, as prescribed in this title. (Acts 1991, No. 91-124, p. 148, §4(a)(b); Act 2002-414, p. 1058, §1.)
AL Code § 40-26B-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 1 - Pharmaceutical Services.|Section 40-26B-5 - Duty to Keep Books and Records; Confidentiality of Information; Rules and Regulations.

Section 40-26B-5Duty to keep books and records; confidentiality of information; rules and regulations. (a) It shall be the duty of each pharmaceutical provider subject to this article to keep and preserve such suitable books and records as may be necessary to determine the amount of taxes for which it is liable under the provisions of this article. Said books and records shall be kept and preserved for a period of not less than three years, and all such books and records shall be open for examination during business hours by the department or its duly authorized agents. (b) All information secured pursuant to this article by the department shall be confidential, as prescribed by Section 40-2A-10, except that the department may provide such information to the Alabama Medicaid Agency as necessary for the proper administration of the Medicaid Program, or for the department's proper administration of the tax levied by this article. (c) The department shall from time to time, as it deems desirable, promulgate such reasonable rules and regulations as necessary to provide for the orderly and efficient administration of the tax levied by this article. (Acts 1991, No. 91-124, p. 148, §4(c)-(e).)
AL Code § 40-26B-6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 1 - Pharmaceutical Services.|Section 40-26B-6 - Use of Revenues; Reimbursement.

Section 40-26B-6Use of revenues; reimbursement. (a) The Alabama Medicaid Agency shall use the revenues from the tax levied by this article in furtherance of the purposes of this article, provided that any such uses shall be limited to those for which federal financial participation under Title XIX of the Social Security Act is available. (b) Any reimbursement due a pharmaceutical provider under the Medicaid Program shall be paid in a timely fashion. If the amount payable is not in dispute and is not paid by the Alabama Medicaid Agency within 30 days of the due date, interest on the amount due shall be charged. The interest shall be the legal amount currently charged by the state. (Acts 1991, No. 91-124, p. 148, §5.)
AL Code § 40-26B-7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 1 - Pharmaceutical Services.|Section 40-26B-7 - Reduction or Elimination of Revenues Prohibited While Tax in Effect.

Section 40-26B-7Reduction or elimination of revenues prohibited while tax in effect. No revenues resulting from the tax established by this article and applied to increases in covered services or reimbursement levels or other enhancements of the Medicaid Program adopted by the Alabama Medicaid Agency as a result of revenues made available under the tax levied by this article shall be subject to reduction or elimination while said tax is in effect. (Acts 1991, No. 91-124, p. 148, §6.)
AL Code § 40-26B-8 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 1 - Pharmaceutical Services.|Section 40-26B-8 - Effect of Article if Federal Financial Participation Is Not Available.

Section 40-26B-8Effect of article if federal financial participation is not available. This article shall be of no effect if federal financial participation under Title XIX of the Social Security Act is not available to the Alabama Medicaid Program for the purposes of this article at the approved federal medical assistance percentage, established under Section 1905 of the Social Security Act, for the applicable fiscal year. (Acts 1991, No. 91-124, p. 148, §7.)
AL Code § 40-26B-9 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 1 - Pharmaceutical Services.|Section 40-26B-9 - Refund of Supplemental Privilege Tax.

Section 40-26B-9Refund of supplemental privilege tax. (a) Each pharmaceutical service provider that collected and remitted the supplemental privilege tax on pharmaceutical services pursuant to Article 1A, as it read prior to August 30, 2016, shall be entitled to a refund of the taxes collected in the form of a credit against any future taxes levied pursuant to the privilege tax on pharmaceutical services provided for in this article, due after August 30, 2016. Beginning October 1, 2016, monthly credits shall be allowed to the pharmaceutical service providers that remitted the supplemental privilege tax through September 20, 2018. (b) On or after October 1, 2018, a pharmaceutical service provider who is entitled to a credit under subsection (a) and has unused credit remaining shall be entitled to a refund of the remaining credit owed to the provider, without interest, upon petition to the department. The petition shall be made no later than October 1, 2020. The department shall establish procedures to implement this subsection. (Act 2016-452, 1st Sp Sess., p. 1233, §1; Act 2018-95, §1.)
AL Code § 40-26B-10 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 1A - Supplemental Privilege Tax.|Section 40-26B-10 - Creation and Imposition of Tax.

Section 40-26B-10Creation and imposition of tax. REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452 EFFECTIVE AUGUST 1, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (Act 2015-537, 2nd Sp. Sess., §1.)
AL Code § 40-26B-11 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 1A - Supplemental Privilege Tax.|Section 40-26B-11 - Legislative Intent.

Section 40-26B-11Legislative intent. REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452 EFFECTIVE AUGUST 1, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (Act 2015-537, 2nd Sp. Sess., §2.)
AL Code § 40-26B-12 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 1A - Supplemental Privilege Tax.|Section 40-26B-12 - Request for Increase in Pharmacy Dispensing Fee.

Section 40-26B-12Request for increase in pharmacy dispensing fee. REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452 EFFECTIVE AUGUST 1, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (Act 2015-537, 2nd Sp. Sess., §3.)
AL Code § 40-26B-13 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 1A - Supplemental Privilege Tax.|Section 40-26B-13 - Reduction in Supplemental Privilege Tax.

Section 40-26B-13Reduction in supplemental privilege tax. REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452 EFFECTIVE AUGUST 1, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (Act 2015-537, 2nd Sp. Sess., §4.)
AL Code § 40-26B-14 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26B - Providers of Medical Services Privilege Tax.|Article 1A - Supplemental Privilege Tax.|Section 40-26B-14 - Duration of Tax.

Section 40-26B-14Duration of tax. REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452 EFFECTIVE AUGUST 1, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (Act 2015-537, 2nd Sp. Sess., §5.)