reglab/housing_qa huggingface dataset:
AL Code § 45-2-244.010 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - Cigarettes.|Section 45-2-244.010 - Additional Penalty.

Section 45-2-244.010Additional penalty. No seller shall continue in business when he or she is in default in payment of the tax imposed by this subpart. In addition to other penalties, a delinquent taxpayer shall be liable for a penalty of 20 percent of the amount found to be due by him or her. Penalties shall be paid into the general fund of the county. (Act 80-613, p. 1044, §11.)
AL Code § 45-2-244.011 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - Cigarettes.|Section 45-2-244.011 - Savings Provision.

Section 45-2-244.011Savings provision. This subpart shall not apply to acts or transactions in interstate commerce; nor shall any provision hereof apply to any business conducted by or for the United States or any other government. This subpart shall not be construed to apply to cigarettes stored by a wholesale dealer for the purpose of resale or reshipment outside of the county, which cigarettes are actually resold or reshipped. (Act 80-613, p. 1044, §12.)
AL Code § 45-2-244.030 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Gasoline and Motor Fuel.|Section 45-2-244.030 - Definitions.

Section 45-2-244.030Definitions. For the purposes of this subpart, the following terms shall have the respective meaning ascribed by this section: (1) COUNTY. Baldwin County which has levied excise taxes pursuant to the provisions of this subpart. (2) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any device or substitute therefor commonly used in internal combustion engines; provided, that such term shall not be held to apply to those products known commercially as "kerosene oil," "fuel oil," or "crude oil" when used for lighting, heating, or industrial purposes. (3) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate or liquefied gas, kerosene, and jet fuel or any substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage in any county for use in the operation of any motor vehicle upon the highways of this state. (4) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated or otherwise, singular or plural. (5) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state by wholesale domestic trade, but shall not apply to any transaction of such distributor in interstate commerce. (6) REFINER. Any person who manufactures, distills, blends, compounds, or mixes any one or more products in the production of gasoline or motor fuel as herein defined. (7) RETAIL DEALER. Any person herein defined as a distributor who is also engaged in the selling of gasoline or motor fuel in this state at any place in this state in broken quantities. (8) STORER. Any person who ships or causes to be shipped or receives gasoline or motor fuel into this state in any quantities and stores the same in any manner and withdraws or uses the same for any purpose. (9) USER. Any person who uses or consumes gasoline or motor fuel in this state in any manner or for any purpose; provided, that the term "user" is not to include any refiner who has a refinery or refineries located within the State of Alabama when using gasoline or motor fuel in the manufacturing or refining process, or any person who holds a federal permit to blend motor fuels under the federal law and statutes and who pays the federal excise tax on such motor fuels directly to the federal government, when such person uses gasoline in this state in such blending process. (Act 91-159, p. 207, §1.)
AL Code § 45-2-244.031 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Gasoline and Motor Fuel.|Section 45-2-244.031 - Levy of Tax.

Section 45-2-244.031Levy of tax. Subject to the provisions of Section 45-2-244.043, there is hereby imposed excise taxes in an amount not to exceed three cents ($.03) per gallon on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel within such counties and to require every distributor, retail dealer, or storer of gasoline or motor fuel as herein defined to pay such excise taxes upon the selling, distributing, or withdrawing from storage for any use, gasoline and motor fuel as herein defined in such counties; provided that excise taxes levied pursuant to the provisions of this subpart shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and provided further that if the excise tax imposed under this subpart upon the sale of such gasoline or motor fuel shall have been paid by a distributor or by retail dealer or storer, such payment shall be sufficient, the intention being that the taxes shall not be paid but once. Pursuant to the rulemaking authority of Section 45-2-244.036, the term "interstate commerce" shall have the meaning prescribed by the county commission and/or the State Department of Revenue. The excise taxes imposed pursuant to the provisions of this subpart shall apply to persons, firms, corporations, dealers, or distributors storing gasoline or motor fuel and distributing the same or allowing the same to be withdrawn from storage, whether such withdrawal be for sale or other use, provided that sellers of gasoline or motor fuel and its substitutes paying the taxes herein provided may pay the same computed and paid on the basis of their sales as hereinafter required, and storers and distributors shall compute and pay such taxes on the basis of their withdrawals or distributions. The taxes herein provided for shall be in addition to any and all excise or other taxes imposed on gasoline or motor fuel or any device or substitute therefor, or on the business of selling, distributing, storing, or withdrawing from storage for any purpose, gasoline or motor fuel as herein defined; however, there shall not be levied any tax upon any gasoline or motor fuel as herein defined when used in essential governmental functions by the State of Alabama or any agency thereof, or county governing agencies, municipalities, any other entity as determined by the county governing body, to be exempted under existing state statutes and boards of education. Provided, further, any user exempt from the state gasoline or motor fuel tax is hereby exempt from the tax levied pursuant to this subpart. (Act 91-159, p. 207, §2.)
AL Code § 45-2-244.032 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Gasoline and Motor Fuel.|Section 45-2-244.032 - Statement of Sales and Withdrawals; Other Information Required.

Section 45-2-244.032Statement of sales and withdrawals; other information required. On or before the 20th day of each month after June 27, 1991, every person upon whom the excise tax is levied shall render to the County Commission of Baldwin County on forms prescribed by such county commission a true and correct statement of all sales and withdrawals of gasoline made by him, her, or them during the next preceding month, liable for payment of the excise tax imposed pursuant to the provisions of this subpart, and shall furnish to the Baldwin County Commission such additional information as the Baldwin County Commission may require upon blanks to be formulated and furnished by the Baldwin County Commission, and at the time of making such report shall pay to the Baldwin County Commission an amount of money equal to the excise tax levied under this subpart. The statement herein required to be made by the distributor, storer, or retail dealer shall be sworn to before some officer authorized to administer oaths, and any false statement sworn to shall constitute perjury and upon conviction thereupon the person so convicted shall be punished as provided by law for the crime of perjury. (Act 91-159, p. 207, §3.)
AL Code § 45-2-244.033 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Gasoline and Motor Fuel.|Section 45-2-244.033 - Recordkeeping.

Section 45-2-244.033Recordkeeping. All distributors, storers, and retail dealers shall keep for not less than three years within the State of Alabama at some certain place or office such books, documents, or papers as will clearly show the amount of sale or withdrawals of gasoline and motor fuel made in Baldwin County taxed under this subpart. (Act 91-159, p. 207, §4.)
AL Code § 45-2-244.034 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Gasoline and Motor Fuel.|Section 45-2-244.034 - Report to Commission.

Section 45-2-244.034Report to commission. Within 30 days after any tax shall have been levied under authority of this subpart, every distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor fuel in Baldwin County shall make a report on blanks furnished under Section 45-2-244.032 to the Baldwin County Commission, showing the place and post office address at which he or she is engaged in the business of distributor or storer or retail dealer in gasoline or motor fuel within Baldwin County, which information shall be entered by the Baldwin County Commission on a book kept for that purpose, and should such distributor, storer, or retail dealer move his or her place of business from one business address to another such distributor, storer, or retail dealer shall within 30 days thereafter notify the Baldwin County Commission of such removal giving the former place and post office address and also the place and post office address to which his or her place of business has been removed. After the tax imposed under this subpart has become effective, no person shall become a distributor, storer, or seller of gasoline or motor fuel in Baldwin County until he or she shall have made such reports to the Baldwin County Commission. (Act 91-159, p. 207, §5.)
AL Code § 45-2-244.035 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Gasoline and Motor Fuel.|Section 45-2-244.035 - Failure to Report.

Section 45-2-244.035Failure to report. If any distributor, storer, or retail dealer of gasoline or motor fuel in Baldwin County shall fail to make the reports or any of them as required in any provision of this subpart or shall fail to comply with any regulation adopted for the collection of the tax by the Baldwin County Commission, within the time required for making such reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof, the distributor, storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof shall be punished for each offense as otherwise provided by law. (Act 91-159, p. 207, §6.)
AL Code § 45-2-244.036 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Gasoline and Motor Fuel.|Section 45-2-244.036 - Enforcement of Subpart.

Section 45-2-244.036Enforcement of subpart. It shall be the duty of the County Commission of Baldwin County to enforce the provisions of this subpart upon its imposing the tax thereunder, and it shall have the right itself, or its members or its agents, to examine the books, reports, and accounts of every distributor, storer, or retail dealer of gasoline or motor fuel on which such tax has been imposed and to make any and all rules and regulations necessary and proper for the collection of such tax. Provided, however, upon resolution of the Baldwin County Commission, the State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by the county under the provisions of this subpart. All persons, firms, businesses, and corporations subject to and owing such taxes shall be and hereby are directed to pay the same over to the department and such payment shall be a full and complete discharge of all liability therefor to the county. The department is authorized to promulgate reasonable rules and regulations to facilitate the orderly and efficient collection of the taxes. The department is authorized to recover all costs of collecting such taxes, not to exceed five percent of the proceeds thereof, from such proceeds and shall pay the net amount remaining thereafter to the county. (Act 91-159, p. 207, §7.)
AL Code § 45-2-244.037 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Gasoline and Motor Fuel.|Section 45-2-244.037 - Delinquency.

Section 45-2-244.037Delinquency. If any distributor, storer, or retail dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart and there shall be added to the amount of his or her tax a penalty of 25 percent, provided, if in the opinion of the County Commission of Baldwin County a good and sufficient cause or reason is shown for such delinquency, the penalty may be rescinded. The Baldwin County Commission shall be authorized and empowered to make returns for delinquent taxpayers upon such information as it may reasonably obtain and add to that the penalty as prescribed by this subpart. If any person shall be delinquent in the payment of any tax imposed pursuant to the provisions of this subpart, the County Commission of Baldwin County shall issue execution for the collection of the same, directed to the Baldwin County Sheriff, who shall proceed to collect the same in the manner now provided by law for the collection of delinquent taxes by the county tax collector and make return of such execution to the Baldwin County Commission. The tax herein authorized to be levied and the penalties herein provided for shall be held as a debt payable to Baldwin County by the person against whom the same shall have been imposed or against whom the penalties shall have accrued, and all such taxes and penalties shall be a lien upon the property in Baldwin County and elsewhere in this state of the person against whom the tax shall have been imposed and the penalties shall have accrued. (Act 91-159, p. 207, §8.)
AL Code § 45-2-244.038 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Gasoline and Motor Fuel.|Section 45-2-244.038 - Payment Deemed a Credit Against Amount Due.

Section 45-2-244.038Payment deemed a credit against amount due. The acceptance of any amount paid for the excise tax imposed under this subpart shall not preclude the collection of the amount actually due. However, the amount actually paid shall constitute a credit against the amount actually due. (Act 91-159, p. 207, §9.)
AL Code § 45-2-244.039 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Gasoline and Motor Fuel.|Section 45-2-244.039 - Violations.

Section 45-2-244.039Violations. Any distributor, storer, or dealer who shall violate any provisions of this subpart or shall fail to comply with any reasonable rule or regulation promulgated hereunder, may be restrained, and proper prosecution instituted in the name of Baldwin County by the Attorney General of the State of Alabama, or by such counsel as the County Commission of Baldwin County shall direct, from distributing, selling, storing, or withdrawing from storage any gasoline or motor fuel the sale or withdrawal of which is taxable until such persons shall have complied with the provisions of this subpart. (Act 91-159, p. 207, §10.)
AL Code § 45-2-244.040 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Gasoline and Motor Fuel.|Section 45-2-244.040 - Reports of Gasoline or Motor Fuel Shipments.

Section 45-2-244.040Reports of gasoline or motor fuel shipments. Each agent of any railroad company, bus or truck operator, or other transportation company or agency operating in Baldwin County shall report to the County Commission of Baldwin County on the first day of January, April, July, and October of each year all shipments of gasoline or motor fuel as defined in this subpart or substitutes therefor handled by him or her or through the station or office at which he or she is the agent, and delivered to any person in Baldwin County during the preceding three months, giving the names and address of the consignor or consignee shipping and receiving The gasoline or motor fuel or substitute therefor and the number of gallons or pounds contained in each and every shipment. (Act 91-159, p. 207, §11.)
AL Code § 45-2-244.041 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Gasoline and Motor Fuel.|Section 45-2-244.041 - Special Fund.

Section 45-2-244.041Special fund. The proceeds of any tax imposed under authority of this subpart shall be paid into a special fund in the county treasury for use as provided in Section 45-2-244.42. (Act 91-159, p. 207, §12.)
AL Code § 45-2-244.042 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Gasoline and Motor Fuel.|Section 45-2-244.042 - Expenditures From Special Fund.

Section 45-2-244.042Expenditures from special fund. Expenditures from the special fund provided for in Section 45-2-244.041 shall be made exclusively for the purpose of construction, improvement, and maintenance of public highways and bridges including administrative expenses in connection therewith, the retirement of securities evidencing obligations incurred for payment of costs of such construction, improvement, and maintenance, the matching of federal or state funds in the construction of improved roads and bridges in Baldwin County in the same manner as other county funds are used to match federal and state funds and for payment of the costs incurred in the administration and enforcement of this subpart. (Act 91-159, p. 207, §13.)
AL Code § 45-2-244.043 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Gasoline and Motor Fuel.|Section 45-2-244.043 - Suspension of Levy.

Section 45-2-244.043Suspension of levy. The county commission is hereby authorized to suspend the levy of the tax imposed pursuant to this subpart in the event annual increases in the ad valorem tax revenue and/or the offshore severance tax revenue received by the county in the period from October 1, 1991, to January 1, 1995, exceeds the amount of revenue collected pursuant to this subpart. In the event the levy of the tax is suspended, all expenses of taxpayer notification, unconsumed forms, and other actual and direct expenses of the Department of Revenue shall be paid by the county commission. (Act 91-159, p. 207, §14.)
AL Code § 45-2-244.044 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Gasoline and Motor Fuel.|Section 45-2-244.044 - Additional Levies Authorized.

Section 45-2-244.044Additional levies authorized. (a) After January 1, 1995, the county commission is authorized to levy two separate and distinct taxes each in the amount of one cent ($.01) per gallon on persons, corporations, copartnerships, companies, agencies, and associations engaged in the business of selling, distributing, storing, or withdrawing from storage, for any purpose whatever, gasoline and motor fuel and substitutes therefor in the county. The tax shall parallel the state excise tax on gasoline and motor fuel and shall be collected in the same manner. (b) Effective October 1, 2018, the county commission is authorized to levy an additional tax not to exceed three cents ($.03) per gallon on persons, corporations, copartnerships, companies, agencies, and associations engaged in the business of selling, distributing, storing, or withdrawing from storage, for any purpose whatever, gasoline and motor fuel and substitutes therefor in the county. The tax shall parallel the state excise tax on gasoline and motor fuel and shall be levied and collected in the same manner as the tax authorized in subsection (a). The net proceeds of any tax levied pursuant to this subsection shall be deposited in the special fund and the funds shall all be expended on a pay-as-you-go basis and not pledged for any bonded indebtedness. The funds shall generally be expended for the same purposes as the special fund except one-fouth of the net proceeds shall be distributed on a proportional basis to the organized and active municipalities in the county based on the percent that the population of each organized and active municipality in the county bears to the total population of all organized and active municipalities in the county to be used by the municipality for the purposes of the fund. (Act 91-159, p. 207, §15; Act 2017-67, §1.)
AL Code § 45-2-244.070 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 3 - County General Fund and Juvenile Home.|Section 45-2-244.070 - Applicability.

Section 45-2-244.070Applicability. The provisions of this subpart shall only apply to Baldwin County. (Act 83-532, p. 827, §1.)
AL Code § 45-2-244.071 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 3 - County General Fund and Juvenile Home.|Section 45-2-244.071 - Definitions.

Section 45-2-244.071Definitions. All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4 providing for the levy of a state sales tax shall, wherever used in this subpart, have the same meanings respectively ascribed to them in the sections, except where the context herein clearly indicates a different meaning. In addition, the following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COUNTY. Baldwin County. (2) MONTH. The calendar month. (3) STATE SALES TAX. The tax imposed by the state sales tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4. (Act 83-532, p. 827, §2; Act 2017-447, §1.)