reglab/housing_qa huggingface dataset:
AL Code § 40-21-123 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 5 - Cellular Radio Telecommunication Services Tax.|Section 40-21-123 - Dispositions of Proceeds of Tax.

Section 40-21-123Dispositions of proceeds of tax. The tax herein levied shall be collected and administered in accordance with the procedure set forth in Section 40-21-85, and for those purposes the provisions of Section 40-21-85 are hereby incorporated into this section by reference. All tax revenue and other funds received or collected under subsection (a) of Section 40-21-121 shall be deposited into the State Treasury and used for the following purposes: (1) So much thereof as necessary is hereby appropriated to be used by the State Treasurer to pay at their respective maturities the principal and interest due in the fiscal year on the outstanding bonds issued by the Alabama Revolving Loan Fund Authority. (2) Beginning in March of 2002, one-third of the remaining proceeds, plus $1 million in the fiscal year ending September 30, 2002, and $1.5 million each fiscal year thereafter, shall be credited to the Education Trust Fund. (3) The residual balance thereof remaining shall be credited to the State General Fund. (Acts 1990, No. 90-97, p. 104, §2(d); Act 98-195, p. 338, §10; Act 2001-1090, 4th Sp. Sess., p. 1120, §1.)
AL Code § 40-21-123 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 5 - Cellular Radio Telecommunication Services Tax.|Section 40-21-123 - (Effective Upon Ratification of Proposed Constitutional Amendment) Dispositions of Proceeds of Tax.

Section 40-21-123Dispositions of proceeds of tax. The tax herein levied shall be collected and administered in accordance with the procedure set forth in Section 40-21-85, and for those purposes the provisions of Section 40-21-85 are hereby incorporated into this section by reference. All tax revenue and other funds received or collected under subsection (a) of Section 40-21-121 shall be deposited into the State Treasury and used for the following purposes: (1) So much thereof as necessary is hereby appropriated to be used by the State Treasurer to pay at their respective maturities the principal and interest due in the fiscal year on the outstanding bonds issued by the Alabama Revolving Loan Fund Authority. (2) Beginning in March of 2002, one-third of the remaining proceeds, plus $1 million in the fiscal year ending September 30, 2002, and $1.5 million each fiscal year thereafter, shall be credited to the Education Trust Fund. (3) The residual balance thereof remaining shall be credited to the State General Fund. (Acts 1990, No. 90-97, p. 104, §2(d); Act 98-195, p. 338, §10; Act 2001-1090, 4th Sp. Sess., p. 1120, §1.)
AL Code § 40-21-124 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 5 - Cellular Radio Telecommunication Services Tax.|Section 40-21-124 - License.

Section 40-21-124License. If any person after February 1, 1990 shall engage in or continue in any business for which a tax is imposed by this article, as a condition precedent to engaging or continuing in such business, the person shall apply for and obtain from the Department of Revenue of the State of Alabama a license to engage in and to conduct the business of furnishing cellular telecommunication services for the then current tax year upon the condition that he or she shall pay the taxes accruing to the State of Alabama under the provisions of this article. No license shall be issued under the provisions of this article to any person who shall not have complied with the provisions of this article, and no provision of this article shall be construed as relieving any person from the payment of any license or privilege tax now or hereafter imposed by law. (Acts 1990, No. 90-97, p. 104, §2(e); Act 99-399, p. 663, §1.)
AL Code § 40-21-125 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 5 - Cellular Radio Telecommunication Services Tax.|Section 40-21-125 - Liability of Provider.

Section 40-21-125Liability of provider. Any law to the contrary notwithstanding, any cellular telecommunication services provider, who accepts in good faith from a purchaser a cellular telecommunication services tax exemption form provided or approved for use by the Department of Revenue, shall not subsequently be liable to the Department of Revenue or others for the cellular telecommunication services tax on sales to that purchaser. (Act 99-399, p. 663, §2.)
AL Code § 40-21-126 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 21 - Public Utilities.|Article 5 - Cellular Radio Telecommunication Services Tax.|Section 40-21-126 - Tax on Mobile Radio Communication Services.

Section 40-21-126Tax on mobile radio communication services. There is hereby levied a tax on mobile radio communication services as defined in Section 20.3 of Title 47 of the Code of Federal Regulations as in effect on June 1, 1999, at the same rate as the tax levied in Section 40-21-121, effective February 1, 2002. The Department of Revenue shall exercise its rulemaking authority to ensure that the application of this tax complies with all applicable federal laws and regulations. (Act 2001-1090, 4th Sp. Sess., p. 1120, §2.)
AL Code § 40-23-62 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 2 - Use Tax.|Section 40-23-62 - Exemptions.

Section 40-23-62Exemptions. The storage, use, or other consumption in this state of the following tangible personal property is hereby specifically exempted from the tax imposed by this article: (1) Property, on which the sales tax imposed by the provisions of Article 1 of this chapter is paid by the consumer to a person licensed under the provisions of Article 1 of this chapter. (2) Tangible personal property, not to be used in the performance of a contract, brought into this state by a nonresident thereof for his or her own storage, use, or consumption while temporarily within this state. (3) In addition to the exemptions provided in subdivisions (1) and (2), all exemptions enumerated in Sections 40-23-4(a) and 40-23-4.1 are incorporated by reference in this section. (4) The storage, use, or other consumption in this state of religious magazines and publications. For the purpose of this subdivision the words "religious magazines and publications" shall be construed to mean printed or illustrated lessons, notes and explanations distributed by churches or other religious organizations free of charge to pupils or students in Sunday schools, Bible classes or other educational facilities established and maintained by churches or similar religious organizations in this state. (Acts 1939, No. 67, p. 96; Acts 1939, No. 127, p. 170; Acts 1939, No. 155, p. 228; Code 1940, T. 51, §789; Acts 1943, No. 475, p. 439; Acts 1947, No. 304, p. 158; Acts 1949, No. 210, p. 300; Acts 1959, 2nd Ex. Sess., No. 99, p. 295, §1; Acts 1961, No. 743, p. 1060; Acts 1961, No. 818, p. 1205; Acts 1963, No. 423, p. 930; Acts 1963, No. 571, p. 1193; Acts 1965, 1st Ex. Sess., No. 227, p. 307; Acts 1965, 1st Ex. Sess., No. 245, p. 361; Acts 1965, No. 375, p. 511; Acts 1965, 2nd Ex. Sess., No. 57, p. 83; Acts 1965, 2nd Ex. Sess., No. 123, p. 171; Acts 1966, Ex. Sess., No. 419, p. 564; Acts 1969, No. 1141, p. 2134; Acts 1970, Ex. Sess., No. 16, p. 2616; Acts 1970, Ex. Sess., No. 18, p. 2617; Acts 1971, 3rd Ex. Sess., No. 176, p. 4435, §§1-3; Acts 1973, No. 1171, p. 1976; Acts 1976, No. 505, p. 632; Acts 1983, No. 83-576, p. 895, §2; Acts 1986, No. 86-214, p. 282, §8; Acts 1987, No. 87-742, p. 1439, §1; Acts 1991, No. 91-546, p. 988, §1; Acts 1996, No. 96-544, p. 762, §1; Acts 1997, No. 97-301, p. 522, §1; Act 2001-975, 3rd Sp. Sess., p. 908, §6; Act 2009-144, p. 268, §12; Act 2010-514, p. 848, §1; Act 2012-395, p. 1056, §1; Act 2013-196, p. 376, §2; Act 2013-200, p. 391, §1; Act 2014-325, p. 1189, §1; Act 2017-397, §1; Act 2018-562, §1; Act 2018-164, §1 .)
AL Code § 40-23-63 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 2 - Use Tax.|Section 40-23-63 - Agricultural Machinery or Equipment - Tax Imposed; Rate; Who Liable.

Section 40-23-63Agricultural machinery or equipment - Tax imposed; rate; who liable. There is hereby levied and imposed an excise tax on the storage, use or other consumption in this state of any machine, machinery, or equipment which is used in planting, cultivating and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock or poultry, or farms, and the parts of such machines, machinery or equipment, attachments and replacements therefor which are made or manufactured for use on or in the operation of such machine, machinery or equipment, and which are necessary to and customarily used in the operation of such machine, machinery or equipment, which is purchased at retail after October 1, 1966, for storage, use or other consumption in this state, at the rate of one and one-half percent of the sales price of such property or the amount of tax collected by the seller, whichever is greater, provided, however, when the seller follows the Department of Revenue's suggested use tax brackets and his records prove that his following said brackets resulted in a net undercollection of tax for the month, he may report the tax due or tax collected whichever is less, regardless of whether the retailer is or is not engaged in business in this state. The tax herein levied and imposed shall be in lieu of the excise tax levied and imposed by Section 40-23-61; provided, that the one and one-half percent rate herein prescribed with respect to parts, attachments and replacements shall not apply to any automotive vehicle or trailer designed primarily for public highway use except farm trailers used primarily in the production and harvesting of agricultural commodities. Every person storing, using or otherwise consuming in this state such tangible personal property 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 a receipt from a retailer maintaining a place of business in this state or a retailer authorized by the Department of Revenue under such rules and regulations as the Commissioner of Revenue may prescribe, to collect the tax imposed hereby and who shall for the purpose of this article be regarded as a retailer maintaining a place of business in this state, given to the purchaser in accordance with the provisions of Section 40-23-67, shall be sufficient to relieve the purchaser from further liability for a tax to which such receipt may refer. (Acts 1965, No. 384, p. 518, §1; Acts 1965, 2nd Ex. Sess., No. 58, p. 83, §1; Acts 1966, Ex. Sess., No. 412, p. 557; Acts 1973, No. 1076, p. 1830; Acts 1987, No. 87-647, p. 1151, §2.)
AL Code § 40-23-64 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 2 - Use Tax.|Section 40-23-64 - Agricultural Machinery or Equipment - Enforcement; Application of Administrative Provisions of Article.

Section 40-23-64Agricultural machinery or equipment - Enforcement; application of administrative provisions of article. Section 40-23-63 shall be enforced by the Commissioner of Revenue and state Department of Revenue in the same way, and subject to the same rules and regulations as the state use tax is enforced as provided in this article; and the administrative and enforcement provisions of this article shall be applicable to the enforcement of Section 40-23-63 to the same extent as in the collection and enforcement of the state use tax. (Acts 1965, No. 384, p. 518, §2; Acts 1965, 2nd Ex. Sess., No. 58, p. 83, §2.)
AL Code § 40-23-65 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 2 - Use Tax.|Section 40-23-65 - Credit for Sales or Use Tax Paid to Another State.

Section 40-23-65Credit for sales or use tax paid to another state. If a sales or use tax equal to or greater than the amount of the Alabama tax is paid to another state under a requirement of law, the property which is the subject of such tax when imported for use or consumption in Alabama is not subject to the use tax, which is required to be paid by Section 40-23-61. If the amount of tax paid to the other state is less than the Alabama tax, then the difference between the out-of-state tax and the Alabama tax must be paid. No credit will be allowed for taxes paid on tangible personal property in any state which does not give credit for taxes paid on similar property in Alabama. The Commissioner of Revenue shall require such proof of payment of tax to another state as he deems to be necessary and proper. The Commissioner of Revenue shall adopt such rules and regulations as he deems necessary for the proper administration of this section. (Acts 1965, No. 761, p. 1371.)
AL Code § 40-23-66 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 2 - Use Tax.|Section 40-23-66 - Retail Sellers to Register and Give Information.

Section 40-23-66Retail sellers to register and give information. Every seller engaged in making retail sales of tangible personal property for storage, use or other consumption in this state, who:  (1) Maintains a place of business; (2) Qualifies to do business; (3) Solicits and receives purchases or orders by agent or salesman; or (4) Distributes catalogs or other advertising matter and by reason thereof receives and accepts orders from residents, within the State of Alabama,   shall register with the department and give the name and address of each agent operating in this state, the location of any and all distribution or sales houses or offices or other places of business in this state, the number of persons in Alabama to whom catalogs are delivered, by mail or otherwise, the number of persons in Alabama from whom orders are received, by mail or otherwise, together with the amount of the purchase price charged and received and such other information as the department may require with respect to matters pertinent to the enforcement of this article; provided, that this section shall not apply to a seller, holding a license obtained pursuant to the provisions of Division 1 of Article 1 of this chapter. (Acts 1939, No. 67, p. 96; Code 1940, T. 51, §790; Acts 1945, No. 428, p. 671, §2.)
AL Code § 40-23-67 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 2 - Use Tax.|Section 40-23-67 - Seller to Collect Tax; Seller Not to Assume or Absorb Tax.

Section 40-23-67Seller to collect tax; seller not to assume or absorb tax. Every such seller making sales of tangible personal property for storage, use or other consumption in this state, not exempted under the provisions of Section 40-23-62, shall at the time of making such sales or, if the storage, use or other consumption of the tangible personal property is not then taxable hereunder, at the time such storage, use or other consumption becomes taxable hereunder, collect the tax imposed by this article from the purchaser, and give to the purchaser a receipt therefor in the manner and form prescribed by the department. The tax required to be collected by the seller from the purchaser shall be displayed separately from the list, advertised in the premises, marked or other price on the sales check or other proof of sales. It shall be unlawful for any such seller to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof imposed by this article will be assumed or absorbed by the seller or that it will not be added to the selling price of the property sold, or if added that it or any part thereof will be refunded. Any person violating any of the provisions of this section shall be guilty of a misdemeanor. The tax herein required to be collected by the seller shall constitute a debt owned by the seller to this state. (Acts 1939, No. 67, p. 96; Code 1940, T. 51, §791.)
AL Code § 40-23-74 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 2 - Use Tax.|Section 40-23-74 - Extension of Time for Making Return.

Section 40-23-74Extension of time for making return. The department for good cause may extend for not to exceed 30 days the time for making any return required under the provisions of this article. (Acts 1939, No. 67, p. 96; Code 1940, T. 51, §798.)
AL Code § 40-23-75 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 2 - Use Tax.|Section 40-23-75 - Deposit of Security.

Section 40-23-75Deposit of security. The department, whenever it deems it necessary to insure compliance with the provisions of this article, may require any person subject thereto to deposit with it such security as the department may determine. The same may be sold by the department at public auction if it becomes necessary so to do in order to recover any tax, or any amount herein required to be collected, interest or penalty due. Notice of such sale may be served upon the person who deposited such security personally or by certified or registered mail; if by mail, service shall be made by certified or registered notice, return receipt requested, addressed to the person at his address as the same appears in the records of the department. Upon any such sale, the surplus, if any, above the amounts due under this article shall be returned to the person who deposited the security. (Acts 1939, No. 67, p. 96; Code 1940, T. 51, §799.)
AL Code § 40-23-82 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 2 - Use Tax.|Section 40-23-82 - Final Return of Retailer Selling Out; Purchaser to Retain Part of Purchase Money.

Section 40-23-82Final return of retailer selling out; purchaser to retain part of purchase money. If any retailer liable for an amount of tax herein required to be collected shall sell out his business or stock of goods or shall quit the business, he shall make a final return and payment within 15 days after the date of selling or quitting business. His successor, successors or assigns, if any, shall be required to withhold sufficient of the purchase money to cover the amount of such taxes herein required to be collected and interest or penalties due and unpaid until such time as the former owner shall produce a receipt from the department showing that they have been paid, or a certificate stating that no amount is due. If the purchaser of a business or stock of goods shall fail to withhold purchase money as above provided, he shall be personally liable for the payment of the amount of taxes herein required to be collected by the former owner, interest and penalties accrued and unpaid by any former owner, owners or assignors. (Acts 1939, No. 67, p. 96; Code 1940, T. 51, §805.)
AL Code § 40-23-83 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 2 - Use Tax.|Section 40-23-83 - Records to Be Kept; Enforcement of Article; Promulgation of Regulations, Etc.

Section 40-23-83Records to be kept; enforcement of article; promulgation of regulations, etc. Every seller and every person storing, using or otherwise consuming in this state tangible personal property purchased from a retailer shall keep such records, receipts, invoices and other pertinent papers in such form as the department may require. The department or any person authorized in writing by it is hereby authorized to examine the books, papers, records and equipment of any person selling tangible personal property and any person liable for the tax imposed by this article and to investigate the character of the business of any such person in order to verify the accuracy of any return made, or if no return was made by such person, to ascertain and determine the amount required to be paid hereunder. The department is hereby charged with the enforcement of the provisions of this article and is hereby authorized and empowered to prescribe, adopt and enforce rules and regulations relating to the administration and enforcement of the provisions of this article and to employ such accountants, auditors, investigators, assistants and clerks as may be determined to be necessary for the efficient administration of this article, under the provision of the merit system. (Acts 1939, No. 67, p. 96; Code 1940, T. 51, §806.)
AL Code § 40-23-85 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 2 - Use Tax.|Section 40-23-85 - Disposition of Funds Derived From Tax.

Section 40-23-85Disposition of funds derived from tax. All taxes, fees, interest, or penalties imposed and all amounts of tax herein required to be paid to the state under this article must be paid to the Department of Revenue at Montgomery, Alabama, with remittance payable to the Treasurer of Alabama. 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 the management of the department shall be deducted, as a first charge thereon, from the taxes collected under and pursuant to Section 40-23-61; provided, that the expenditure of the 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. After the distributions provided herein and the distributions of use tax on automobiles to the General Fund as provided in Section 40-23-61(c), the balance of the tax collected under and pursuant to Section 40-23-61 shall be distributed as follows: (1) remote use tax amounts, seventy-five percent (75%) to the General Fund and twenty-five percent (25%) to the Education Trust Fund, and (2) any remaining amounts, forty-seven percent (47%) to the Education Trust Fund and fifty-three percent (53%) to the General Fund. An amount sufficient to fund the Children's Health Insurance Program (CHIP) shall be distributed annually as a first charge against the amounts allocated to the General Fund under this section. It is the legislative intent that all amounts collected on transactions involving a seller located outside the State of Alabama when the property is shipped or transported from outside the state shall be considered use tax for the purpose of this distribution, regardless of whether the taxes may be considered sales taxes for other purposes. (Acts 1939, No. 67, p. 96; Acts 1939, No. 376, p. 502; Code 1940, T. 51, §808; Acts 1951, No. 840, p. 1471; Act 2012-599, p. 1924, 1st Sp. Sess., §1; Act 2015-539, 2nd Sp. Sess., §1.)
AL Code § 40-23-88 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 2 - Use Tax.|Section 40-23-88 - Penalties.

Section 40-23-88Penalties. Any seller or other person failing or refusing to furnish any return hereby required to be made, or failing or refusing to furnish a supplemental return or other data required by the department, or rendering a false or fraudulent return, shall be guilty of a misdemeanor and subject to a fine of not exceeding $500 for each such offense. Any person required to make, render, sign or verify any report as aforesaid who makes any false or fraudulent return, with intent to defeat or evade the determination of an amount due required by law to be made shall be guilty of a misdemeanor, and shall for each such offense be fined not less than $300 and not more than $5,000 or be imprisoned not exceeding one year in the county jail or be subject to both said fine and imprisonment in the discretion of the court. Any violation of the provisions of this article, except as otherwise herein provided, shall be a misdemeanor and punishable as such. (Acts 1939, No. 67, p. 96; Code 1940, T. 51, §811.)