reglab/statecodes huggingface dataset:
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.23 - Temporary Storage And The Use Tax Law

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
Code of Ala.
			 1975
, §
								40-23-60(7),
			 defines storage to mean, "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".
(2) In the
			 court case State v. Toolen, 277 Ala., 120, 167 So. 2d 546 (1964), the court
			 states that the tax liability attaches after the act of transportation ends and
			 the property comes to rest in this state for use or consumption unless there is
			 a contractual intent to the contrary.
(3) In order for property to be claimed as
			 tax free because of temporary storage for use solely outside of Alabama,
			 records must reflect that it was the intent of the purchaser to use the
			 property in another state at the time of its coming to rest in Alabama. Also,
			 records must reflect that, in fact, the property was removed from
			 Alabama.
(4) The qualified seller
			 is required to collect tax on all retail sales in Alabama. If it is determined
			 by the purchaser's records that temporary storage applies, the Department will
			 process a petition for refund or allow credit for any overpayment of use tax on
			 the subsequent use tax liability.
(5) No credits are to be allowed for property
			 shipped out of state when such property is drawn from general stock. §
								40-23-60(7)
(6) The temporary storage
			 provisions outlined in this rule apply to all municipalities and counties as
			 defined in the Local Tax Simplification Act of 1998, Act 98-192. Section
			 111-51-204,
Code of Ala. 1975
, provides that local
			 governing bodies interpretations, rules, and regulations shall not be
			 inconsistent with any rule and regulation which may be issued or promulgated by
			 the Department of Revenue from time to time pursuant to the Alabama
			 Administrative Procedure Act, for the corresponding state tax.
Author:
Joe Walls
Statutory Authority:
Code of Ala.
				  1975
, §§
										11-51-204,
				  40-2A-7(a)(5),
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.25 - Used Property Brought Into Alabama For Use By Owner

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Where the owner
			 of tangible personal property has purchased such property for use outside of
			 Alabama and has, in fact, used it outside of Alabama, no use tax will be due by
			 the owner because of later storage, use or consumption of it in Alabama. The
			 proof of a real and substantial use of the property in another state shall rest
			 upon the purchaser. (§
								40-23-61(a))
(2) Section
			 40-23-61(e) levies an excise tax on the storage, use or other consumption in the
			 performance of a contract in this state of any tangible personal property, new
			 or used, the tax to be measured by the sales price or the fair and reasonable
			 market value of such tangible personal property when put into use in this
			 state, which ever is less. The rates of tax are the rates imposed on classes of
			 property as specified in Section
			 40-23-61(a), (b),
			 and (c). (Section
			 40-23-61(e))
(3) Credit will be allowed
			 against the tax due Alabama for legally imposed sales or use taxes paid with
			 respect to the same property to another state or any subdivision thereof. (See
			 rule
			 810-6-5-.04,
			 Credit For Taxes In Other States.)
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-83,
				  40-27-1.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.26 - Utility Privilege Or License Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Unless otherwise defined herein, the
			 definitions of terms set forth in
Code of Ala. 1975
,
			 Section
			 40-21-80,
			 are incorporated by reference herein.
(2) Section
			 40-21-82,
Code of Ala. 1975
, levies a privilege or license tax
			 against every utility in the State of Alabama on account of the furnishing of
			 utility services by said utilities.
(a) The
			 amount of tax levied on the furnishing of electricity, domestic water, and
			 natural gas services shall be determined by the application of rates against
			 gross sales or gross receipts, as the case may be, and shall be computed
			 monthly in accordance with the following table:
If monthly gross sales or gross receipts respecting a
							 person are:
The tax is:
Not over $4 0,0 00
4% of such gross sales or gross receipts
Over $40,000 but not over $60,000
$1,600 plus 3% of excess over $40,000
Over $60,000
$2,200 plus 2% of excess over $60,000
(b)
			 For periods prior to April 1, 2002, the amount of tax levied on the furnishing
			 of telegraph and telephone services shall be determined by the application of
			 rates against gross sales or gross receipts, as the case may be, and shall be
			 computed monthly in accordance with the following table:
If monthly gross sales or gross receipts respecting a
							 person are:
The tax is:
Not over $60,000
6.7% of such gross sales or gross receipts
Over $60,000
$4,020 plus 3.7% of excess over $60,000
1. Beginning with
			 bills dated on or after April 1, 2002, Act #2001-1090 amended Section
			 40-21-82(b) which provides that the amount of tax levied on the furnishing of telegraph and
			 telephone services shall be computed at the rate of 6% on all gross sales or
			 gross receipts.
2. Act #2001-1090
			 further provides that on or after February 1, 2002, the utility furnishing such
			 telegraph or telephone services shall be entitled to deduct and retain from the
			 gross amount of tax billed by the utility 9/10 of 1% of the amount of such tax
			 billed in consideration of the costs incurred by the utility in collecting and
			 remitting the tax levied by subsection
			 40-21-82(b).
			 However, on and following October 1, 2002, the amount deducted and retained by
			 such utility shall be 1/4 of 1% of the gross amount of such tax
			 billed.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.26.01 - Mobile Communication Services Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Unless otherwise defined herein, the
			 definitions of terms set forth in Sections
			 40-21-120 and
			 40-21-125,
Code of Ala. 1975
, as per Act #2001-1090, are
			 incorporated by reference herein.
(a)
			 Although Section
			 40-21-125,
Code of Ala. 1975
, was created as a result of Section
			 2 of Act #99-399, Section 2 of Act #2001-1090 erroneously refers to Section
			 40-21-125 as a "new section added to
Code of Ala. 1975
." Upon
			 codification of this section by the Code Commissioner, this section may be
			 corrected and codified as a different code section. Until such codification and
			 corresponding rule amendments are made, this rule implies that Section
			 40-21-125 contains the provisions of Section 2 of both Act #99-399 and Act
			 #2001-1090.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.26.02 - Utility Tax Direct Pay Permit

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Absent evidence to the contrary, where
			 any person is furnished utility services and is billed for such utility
			 services by more than one bill, it shall be presumed that the gross sales or
			 the gross receipts derived from the furnishing of utility services to such
			 person are taxable at the rate applicable to receipts derived from each bill,
			 and the tax so computed shall be added to each bill for utility services
			 furnished. If any person purchasing utility services and receiving more than
			 one bill from any one utility for such services desires that the tax levied by
			 Sections
			 40-21-80,
			 et seq.,
Code of Ala. 1975
, as amended, be computed
			 upon the aggregate of the purchase price of utility services furnished by such
			 utility, such person may apply for a permit from the Department of Revenue and
			 be permitted to purchase certain utility services without the payment of the
			 tax to the utility subject to the following conditions, namely:
(a) The holder of such permit shall report
			 such utility tax upon forms prepared and furnished by the Department of Revenue
			 and shall pay said tax directly to the Department of Revenue on or before the
			 twentieth day of the month following the month during which such utility
			 services were used for a taxable purpose.
(b) The holder of such permit shall be
			 required to keep such books and records as may be necessary to determine such
			 tax liability, which records shall be subject to examination by the Department
			 of Revenue.
(c) Upon demand of the
			 Department of Revenue the holder of said permit shall execute a bond or
			 indemnity agreement securing the payment of such tax to the Department of
			 Revenue in an amount not exceeding estimated tax liability for six
			 months.
(d) Said permit shall not
			 be transferable and may be canceled upon notice by registered mail to the
			 holder thereof.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.26.04 - Utility Tax Exclusion For Patronage Refunds Distributed To Members By Electric And Telephone Cooperatives

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Monthly charges or advances which are
			 collected from members by an electric or telephone cooperative organized
			 pursuant to Chapter 6 of Title 37 and which are later found not to be necessary
			 to defray expenses or to provide for other uses prescribed in Section
			 37-6-20 are not gross receipts from furnishing utility services and, when distributed
			 to members as patronage refunds, may be excluded from taxable receipts reported
			 by the cooperative. (State v. Pea River Electric Coop., 434 So. 2d 785 (Ala.
			 Civ. App.) and State Department of Revenue v. Mon-Cre Telephone Cooperative,
			 Inc., et al., Alabama Court of Civil Appeals, decided August 29, 1997.)
(a) The following amounts shall be excluded
			 from the computation of the amount of the exclusion available to the
			 cooperative for patronage refunds issued to its members:
(i) amounts advanced by members who are
			 exempt from the utility gross receipts tax and upon whose accounts utility
			 taxes were not paid and
(ii)
			 amounts paid by nonexempt cooperative members for charges or fees which are not
			 subject to the utility tax. (State Department of Revenue v. Mon-Cre Telephone
			 Cooperative, Inc., et al., Alabama Court of Civil Appeals, decided August 29,
			 1997.)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.27.01 - Nursing Facility Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 term "nursing facility tax" as used in this regulation shall mean the privilege
			 tax levied in Section
			 40-26B-21,
Code of Ala. 1975
, upon the business activities of
			 nursing facilities in Alabama.
(2)
			 Unless otherwise defined herein, the definitions of terms set forth in Section
			 40-26B-20,
Code of Ala. 1975
, are incorporated by reference
			 herein.
(3) The nursing facility
			 tax shall be due and payable in monthly installments on or before the twentieth
			 day of the month next succeeding the month in which there tax accrues. Every
			 nursing facility shall prepare and forward to the Department, within the time
			 prescribed by law, a nursing facility tax return for each calendar month using
			 forms furnished by the Department and shall pay to the Department the amount of
			 tax shown to be due. A separate nursing facility tax return shall be filed for
			 each nursing facility location.
(4)
			 Nursing facility tax returns shall require the following information:
(a) Taxpayer's tax account number, legal
			 name, and complete address,
(b)
			 Period covered by the return and due date of the return,
(c) The number of patient days utilized for
			 the month,
(d) The number of
			 patient days available for the month,
(e) The percent of occupancy,
(f) The number of licensed beds, if any,
			 added since July 1, 1991, provided the monthly occupancy rate has not equaled
			 or exceeded 85 percent since such beds were added,
(g) Number of licensed beds as of the last
			 day of the month covered by the return excluding any licensed beds, if any,
			 added since July 1, 1991, provided the monthly occupancy rate has not equaled
			 or exceeded 85 percent since such beds were added,
(h) Total number of licensed beds,
(i) Tax due,
(j) Penalties due, if applicable,
(k) Interest due, if applicable,
(1) Credits claimed, if any,
(m) Total amount due,
(n) Total amount remitted,
(o) An indication if payment of tax is made
			 through electronic funds transfer (EFT), and
(p) Taxpayer's signature, title, and date
			 signed.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.27.02 - Hospital Assessment For Medicaid

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Section
			 40-26B-71,
Code of Ala. 1975
, provides for an assessment on each
			 privately-operated hospital in the state of Alabama as funding for the Alabama
			 Medicaid program. Assessment amounts are due in equal quarterly installments by
			 the fifteenth working day of each quarter of the State's fiscal
			 years.
(2) The initial installment
			 payment is not due until the Department of Revenue has notified the affected
			 hospitals that the State's Hospital Funding Program has been approved by the
			 Centers for Medicare and Medicaid Services (CMS), the 30-day verification
			 period allowed to the hospitals has expired, and all the disproportionate share
			 hospital payments for the fiscal year have been made.
(3) If there is a change in the rate of the
			 assessment or the method of determining the Net Patient Revenue to be used in
			 the assessment calculation, then the first payment due after any such change
			 shall be considered an initial installment payment for determining the due date
			 provided for in paragraph (2).
Author:
Traci Floyd
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-26B-72,
				  Act 2013-246.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.28 - Appliances And Devices Using Electricity As An Energy Source, General Rate Applicable Thereto

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 use of raw electrical current obtained through a wall outlet as an energy
			 source by appliances containing transformers, capacitors, voltage regulators,
			 traps, filters, and similar components does not constitute the processing of
			 electricity as that term is used in Code of Alabama 1975, Sections
			 40-23-2(3) and
			 40-23-61(b).
			 Such simple use of raw electrical current obtained through a wall outlet is not
			 "processing tangible personal property" and, therefore, does not in and of
			 itself qualify the appliance for the reduced machine rate of sales or use
			 tax.
(2) The term "processing" is
			 synonymous with "preparation for market" and "to convert to marketable form"
			 when an appliance uses electricity which is prepared for market and which is in
			 a marketable, commercially usable form before it enters the appliance via the
			 electric cord and wall outlet plug, the fact that the direction of the flow of
			 electrons may be altered upon entering the appliance, or that the volume of the
			 flow of the electric current may be reduced or increased by different
			 components, does not suffice to make it a step in "processing" electricity as
			 used in the Code sections referenced above. Sizemore v. Franco Distributing
			 Co., 594 So. 2d 143 (Ala. Civ. App. 1991)
(3) Video game machines; pinball machines;
			 juke boxes; vending machines; and household electrical appliances such as
			 radios, televisions, lamps, clocks, refrigerators, stoves, microwave ovens,
			 toasters, etc. do not "process" electricity and, therefore, do not qualify for
			 the reduced machine rate of sales or use tax.
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.29 - Oxygen And Durable Medical Equipment Dispensed To Medicare Recipients By Participating Providers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 term "durable medical equipment" shall mean equipment which can stand repeated
			 use, is used to serve a purpose for medical reasons, and is appropriate and
			 suitable for use in the home. The term "participating provider" shall mean a
			 supplier who accepts Medicare assignments.
(2) Sales of oxygen and durable medical
			 equipment dispensed under orders from a duly licensed physician by a
			 participating provider to a Medicare recipient are exempt from state and local
			 sales and use taxes.
(3) With the
			 exception of the purchases outlined in paragraph (2) above, purchases under
			 Medicare Part B are taxable in the same manner as purchases under any other
			 health care insurance policy.
(4)
			 Effective August 1, 2014, in addition to any other exemptions provided in
			 subsection (2) or (3) above, any item used for the treatment of illness or
			 injury or to replace all or part of a limb or internal body part purchased by
			 or on behalf of an individual pursuant to a valid prescription and covered by
			 and billed to Medicare, Medicaid, or a health benefit plan shall be exempt from
			 state, county, and municipal sales, use, rental and leasing taxes. This
			 exemption includes, but is not limited to, any of the following:
(a) Durable medical equipment, including
			 repair parts and the disposable or single patient use supplies required for the
			 use of the equipment,
(b)
			 Prosthetic and orthotic devices, and
(c) Medical supplies as defined and covered
			 under the Medicare program, including, but not limited to, items such as
			 catheters, catheter supplies, ostomy bags and supplies related to ostomy care,
			 specialized wound care products, and similar items that are covered by and
			 billed to Medicare, Medicaid, or a health benefit plan. (Section
			 40-9-30,
Code of Ala. 1975
.)
(d) The provisions in paragraph (2) above
			 were not revoked by the changes set forth in
Code of Ala.
			 1975
, Section
			 40-9-30(d).
			 Sales of oxygen and durable medical equipment to Medicare patients, as outlined
			 in paragraph (2) above, continue to be exempt even when not billed directly to
			 Medicare. However, sales of other items to Medicare patients must follow the
			 requirements set forth in Section
			 40-9-30(d),
			 in order to be exempt from tax.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.30 - Filing And Paying State Sales And State-Administered Sales, Use, Lodgings, And Rental Taxes On A Quarterly, Semi-Annual, Or Annual Basis

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Definitions.
(a) Total state sales tax liability - The
			 amount of state sales tax, including applicable penalty and interest, remitted
			 by, or levied or assessed against the taxpayer.
(b) Total state use tax liability - The
			 amount of state use tax, including applicable penalty and interest, remitted
			 by, or levied or assessed against the taxpayer.
(c) Total state lodgings tax liability - The
			 amount of state transient occupancy tax, including applicable penalty and
			 interest, remitted by, or levied or assessed against the taxpayer.
(d) Total state rental tax liability - The
			 amount of state rental tax, including applicable penalty and interest, remitted
			 by, or levied or assessed against the taxpayer.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.30.01 - Filing And Paying State Rental Tax And State-Administered County And Municipal Rental Taxes On A Quarterly, Semi-Annual, Or Annual Basis. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Dan DeVaughn, Lee Ann Rouse
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-23-31,
				  40-23-83,
				  40-23-7,
				  11-3-11.3,
				  11-51-207,
				  40-12-224.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.32 - Hydroelectric Privilege License Tax Return

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The term "department" as used in this
			 rule shall mean the Alabama Department of Revenue.
(2) The term "hydroelectric privilege license
			 tax" as used in this rule shall mean the license or privilege tax levied in
			 Section
			 40-21-56,
			 Code of Alabama 1975, at the rate of two-fifths (2/5) of one mill upon each
			 kilowatt hour of hydroelectric power manufactured and sold during the preceding
			 calendar year.
(3) The
			 hydroelectric privilege license tax shall be reported and paid on or before
			 September 25 of each year. Every manufacturer and seller of hydroelectric power
			 liable for the tax shall prepare and forward to the department, within the time
			 prescribed by law, a hydroelectric privilege license tax return using forms
			 furnished by the department and shall pay to the department the amount of tax
			 shown due.
(4) The hydroelectric
			 privilege license tax return shall require the following information:
			 manufactured and sold during the preceding calendar year,
(a) taxpayer's legal name,
(b) calendar year covered by the
			 return,
(c) number of kilowatt
			 hours of hydroelectric power
(d)
			 amount of tax due, and
(e) signed
			 statement by the owner, or an officer, of the public utility giving his or her
			 name and title together with a sworn statement under oath that he or she (i)
			 has supervision of the public utility's records, (ii) controls the manner in
			 which the records are kept, (iii) has knowledge that the records have been kept
			 in good faith during the period covered by the return, and (iv) has examined
			 the return and, to the best of his or her knowledge and belief, the information
			 provided on the return is in exact accordance with the records and the return
			 is a correct statement of the kilowatt hours of hydroelectric power
			 manufactured and sold during the calendar year covered by the return.
Author:
Dan DeVaughn
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.33 - Alabama Drycleaning Environmental Response Trust Fund - Owner Of An Abandoned Drycleaning Facility Or Impacted Third Party

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Unless otherwise defined herein, the
			 definitions of terms set forth in Section
			 22-30D-3,
Code of Ala. 1975
, are incorporated by reference
			 herein.
(2) The term "department"
			 as used in this rule shall mean the Alabama Department of Environmental
			 Management (ADEM), or any successor, department, or agency of the
			 state.
(3) The term "registration
			 fee" as used in this rule shall mean the Alabama Drycleaning Environmental
			 Response Trust Fund fee created in Section
			 22-30D-6,
Code of Ala. 1975
, against every person owning any
			 abandoned drycleaning facility who suspects contamination or discovers
			 contamination at any abandoned drycleaning facility or against any impacted
			 third party who has reported contamination on its real property to the
			 department and who elects to register each contaminated site with the
			 department and the board.
(4)
			 Section
			 22-30D-6 creates a registration fee in the amount of five thousand dollars ($5000) per
			 year per site on owners of abandoned drycleaning facilities or impacted third
			 parties electing to register each site with the department and the board. The
			 registration fee shall be paid to the Department of Revenue prior to receipt of
			 any payment from the fund and is due until such time as the site is subject to
			 no further action by ADEM.
(5) The
			 registration fee shall be paid annually by each registered owner of an
			 abandoned drycleaning facility or registered impacted third party to the
			 Department of Revenue on April 1, and shall become delinquent on the 20th day
			 of April. No discount is allowed for timely payment of the registration
			 fee.
(6) Registered owners of
			 abandoned drycleaning facilities or impacted third parties shall submit the
			 registration fee on forms furnished by the Department of Revenue. The payment
			 forms shall require the following information:
(a) Owner of abandoned drycleaning facility
			 or impacted third party's legal name, complete address, and account
			 number,
(b) Owner of abandoned
			 drycleaning facility or impacted third party's Federal Employer Identification
			 Number,
(c) Owner of abandoned
			 drycleaning facility or impacted third party's telephone number,
(d) Name and position of contact
			 person,
(e) Address of abandoned
			 drycleaning facility site or real property contamination site,
(f) Signature of individual, partner, or
			 corporate officer,
(g) Date
			 signed,
(h) Total trust fund fee
			 due.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.35 - Alabama Drycleaning Environmental Response Trust Fund - Wholesale Distributors Of Drycleaning Agents

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Unless otherwise defined herein, the
			 definitions of terms set forth in Section
			 22-30D-3,
Code of Ala. 1975
, are incorporated by reference
			 herein.
(2) The term "registration
			 fee" as used in this rule shall mean the Alabama Drycleaning Environmental
			 Response Trust Fund fee created in Section
			 22-30D-6,
Code of Ala. 1975
, against every wholesale distributor
			 electing to contribute to a drycleaning self-insurance program which will cover
			 the cost to investigate, assess, and, if necessary, remediate sites
			 contaminated by drycleaning agents.
(3) The term "department" as used in this
			 rule shall mean the Alabama Department of Environmental Management (ADEM), or
			 any successor, department, or agency of the state.
(4) Section
			 22-30D-6 creates an annual registration fee in the amount of $5000 (five thousand
			 dollars) on wholesale distributors selling drycleaning agents to drycleaning
			 facilities in Alabama. The registration fee applies only to wholesale
			 distributors electing to be covered pursuant to Section
			 22-30D-4.
(5) The registration fee shall be paid
			 annually by each wholesale distributor to the Department of Revenue on April 1,
			 and shall become delinquent on the 20th day of April. No discount is allowed
			 for timely payment of the registration fee.
(6) Registered wholesale distributors shall
			 submit the registration form provided by the department to the Department of
			 Revenue. Registered wholesale distributors shall also submit the annual
			 registration fee to the Department of Revenue on forms furnished by the
			 Department of Revenue. The payment forms shall require the following
			 information:
(a) Wholesale distributor's
			 legal name, complete address, and account number,
(b) Wholesale distributor's Federal Employer
			 Identification Number,
(c)
			 Wholesale distributor's telephone number,
(d) Name and position of contact
			 person,
(e) Signature of sole
			 proprietor, partner, or corporate officer,
(f) Date signed,
(g) Payment due date,
(h) Annual trust fund fee due,
(i) Penalties due, if applicable,
(j) Interest due, if applicable,
(k) Total fee due.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.36 - Prepaid Wireless 9-1-1 Charge

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Chapter 98
			 of Title 11, governs the operations of the Commercial Mobile Radio Service
			 (CMRS) Board and imposes the CMRS emergency telephone service charge, herein
			 referred to as the "9-1-1 Charge." Under the provisions of §11-98-5.3, the
			 department is required to administer and collect the 9-1-1 Charge imposed on
			 retail sales of prepaid wireless telephone service. The CMRS Board will
			 continue to collect the 9-1-1 Charge on postpaid service.
(2) For purposes of this rule, the following
			 terms have the respective meanings ascribed by this section:
(a) The term "department" means the Alabama
			 Department of Revenue.
(b) The term
			 "prepaid retail transaction" means the purchase of prepaid wireless
			 telecommunications service from a seller for any purpose other than
			 resale.
(c) The term "prepaid
			 wireless consumer" means a person who purchases prepaid wireless
			 telecommunications service in a retail transaction.
(d) The term "prepaid wireless telephone
			 service" means a service that meets all of the following requirements:
1. Authorizes the purchase of CMRS, either
			 exclusively or in conjunction with other services.
2. Must be paid for in advance of the
			 usage.
3. Is sold in units or
			 dollars whose number or dollar value declines with use and is known on a
			 continuous basis or provides for unlimited usage for a fixed period of
			 time.
(e) The term
			 "resale" means a sale of a prepaid wireless telecommunication service to a
			 purchaser who acquires the service for the purpose of reselling it in the
			 United States in the normal course of business in the form or condition in
			 which it is purchased or as an integral part of a taxable item as defined in
			 §40-23-1.
(f) The term
			 "seller" means a person who sells prepaid wireless telecommunication services
			 to any consumer. The term also includes those CMRS service providers who
			 provide prepaid wireless service to their customers by either selling prepaid
			 services at a retail location, via the Internet, on a telecommunication device,
			 or otherwise.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.36.01 - Sales Of Prepaid Wireless Service

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The sale of prepaid wireless service
			 constitutes the sale of tangible personal property subject to sales or use
			 tax.
(2) Definitions.
(a) Prepaid wireless service. Mobile
			 telecommunications service, which must be paid for in advance and that is sold
			 in predetermined units or dollars of which the number declines with use or the
			 expiration of time in a known amount, and which may include rights to use
			 non-telecommunications services or to download digital products or digital
			 content.
(b) Mobile
			 telecommunications service contained in §
									40-21-120,
Code of Ala. 1975
, is incorporated by reference
			 herein.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.37 - Procedures For Beer And Wine Distributors Reporting Sales Of Beer And Wine For Resale In This State

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 Wholesale to Retail Accountability Program (WRAP) at §
								40-23-260,
Code of Ala. 1975
, provides a definition for the term
			 "seller" as used in this statute. A "seller" is a manufacturer, wholesaler, or
			 distributor of beer, wine, or tobacco products who sells to a retailer in this
			 state. The term also includes a wholesale club or warehouse club that sells
			 tobacco under a membership.
(2) The
			 WRAP requires that each licensed beer or wine distributor (seller) shall report
			 sales of any beer or wine made to licensees for which an exemption from sales
			 or use tax collection was claimed at the time of the sale.
(3) This informational report includes the
			 following:
(a) Seller's legal name.
(b) Seller's address.
(c) Invoice reporting period.
(d) Seller's Alcoholic Beverage Control Board
			 (ABC Board) beverage license number.
(e) Seller's telephone number.
(f) Invoice date.
(g) Invoice number.
(h) Retailer's ABC Board beverage license
			 number.
(i) Retailer's sales tax
			 account number (optional).
(j)
			 Retailer's name.
(k) Retailer's
			 street address (including city, state and zip code).
(l) Total dollar amount sold for the
			 reporting period.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-6 - FORMS (REPEALED) › Section 810-6-6-.01 - Form ST-A - Sales Tax Return "Regulation A"

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-6 - FORMS (REPEALED) › Section 810-6-6-.02 - Form ST-1 - Sales Tax Return

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-6 - FORMS (REPEALED) › Section 810-6-6-.03 - Form ST-2A - Schedule Of Locations, Gross Sales And Collections, Deductions, And Amount Used As Measure Of The Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-6 - FORMS (REPEALED) › Section 810-6-6-.04 - Application For A Sales Tax License

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Department of Revenue
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31,
				  40-2A-7(a)(5)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-6 - FORMS (REPEALED) › Section 810-6-6-.05 - Form ST-M Sales Tax Return (Motor Fuel Only) "Regulation M"

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-6 - FORMS (REPEALED) › Section 810-6-6-.06 - Form ALT Report Of Receipts Sales Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-6 - FORMS (REPEALED) › Section 810-6-6-.07 - Form UT-2 Consumers Use Tax Form

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-6 - FORMS (REPEALED) › Section 810-6-6-.08 - Form UT-4 Sellers Use Tax Return

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-6 - FORMS (REPEALED) › Section 810-6-6-.09 - Form CT - Contractors Gross Receipts Tax Returns

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-50 via §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-6 - FORMS (REPEALED) › Section 810-6-6-.10 - County Sales And/Or Use Tax Return

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-6 - FORMS (REPEALED) › Section 810-6-6-.11 - City Sales And/Or Use Tax Return

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-6 - FORMS (REPEALED) › Section 810-6-6-.12 - Form LT - Lodgings Tax Return

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-26-19.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-6 - FORMS (REPEALED) › Section 810-6-6-.13 - Form LT - North Alabama Lodgings Tax Return (5%)

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-26-19.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-6 - FORMS (REPEALED) › Section 810-6-6-.14 - Application For A Lodgings Tax License

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Department of Revenue
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-26-19,
				  40-2A-7(a)(5)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-6 - FORMS (REPEALED) › Section 810-6-6-.15 - Form RT-1 - Rental-Tangible Personal Property Return

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-12-224 via,
				  §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-6 - FORMS (REPEALED) › Section 810-6-6-.16 - Application For A Rental Tax License

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Department of Revenue
Statutory Authority:
Code of Ala.
				  1975
, §
										40-12-224 via,
				  §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-6 - FORMS (REPEALED) › Section 810-6-6-.17 - Form UPL-1 - Utility Privilege License Tax Return

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-21-85 via, §
										40-23-31,
				  §
										40-21-106 via, §
										40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-6 - FORMS (REPEALED) › Section 810-6-6-.18 - Form UPL-3 - Utility Privilege License Tax Return (Direct Pay Permit)

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-21-85 via, §
										40-23-31,
				  §
										40-21-106 via, §
										40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-6 - FORMS (REPEALED) › Section 810-6-6-.19 - Application For A Utility License

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-21-85 via, §
										40-23-31,
				  §
										40-21-106 via, §
										40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-7 - [Repealed] › Section 810-6-7-.01 - Scope Of The Rules

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-30-1,
				  40-30-2,
				  40-30-3,
				  40-30-4,
				  40-30-5,
				  40-30-6.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-7 - [Repealed] › Section 810-6-7-.02 - Definitions

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-30-1,
				  40-30-2,
				  40-30-3,
				  40-30-4,
				  40-30-5,
				  40-30-6.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-7 - [Repealed] › Section 810-6-7-.03 - Internet-Based Electronic Filing And Payment Of Taxes To Be Provided Through Electronic Return Originators

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-30-1,
				  40-30-2,
				  40-30-3,
				  40-30-4,
				  40-30-5,
				  40-30-6.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-7 - [Repealed] › Section 810-6-7-.04 - Tax Types Covered And Requirements For Tax Returns

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-30-1,
				  40-30-2,
				  40-30-3,
				  40-30-4,
				  40-30-5,
				  40-30-6.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-7 - [Repealed] › Section 810-6-7-.05 - Electronic Payment Requirements And Determining Timely Payment

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-30-1,
				  40-30-2,
				  40-30-3,
				  40-30-4,
				  40-30-5,
				  40-30-6.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-7 - [Repealed] › Section 810-6-7-.06 - Determining Timely Filing Of Electronic Returns

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-30-1,
				  40-30-2,
				  40-30-3,
				  40-30-4,
				  40-30-5,
				  40-30-6.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-7 - [Repealed] › Section 810-6-7-.07 - Acceptance Of Electronic Return Originators Into Program And Revocation Of Acceptance Into The Program

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-30-1,
				  40-30-2,
				  40-30-3,
				  40-30-4,
				  40-30-5,
				  40-30-6.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-7 - [Repealed] › Section 810-6-7-.08 - Requirements For Filing Declaration

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-30-1,
				  40-30-2,
				  40-30-3,
				  40-30-4,
				  40-30-5,
				  40-30-6.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-7 - [Repealed] › Section 810-6-7-.09 - Requirements For Submitting Tax Returns

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-30-1,
				  40-30-2,
				  40-30-3,
				  40-30-4,
				  40-30-5,
				  40-30-6.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-7 - [Repealed] › Section 810-6-7-.10 - Requirement For Testing Prior To Department Approval

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-30-1,
				  40-30-2,
				  40-30-3,
				  40-30-4,
				  40-30-5,
				  40-30-6.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.01 - Tobacco Tax - Administration And Enforcement Of The Provisions Of The Alabama Tobacco Tax Act Insofar As It Relates To Damaged Cigarettes And Other Damaged Tobacco Products While Being Transported Or While In The Custody Of Warehousemen Or Carriers, And Particularly As To How Such Damaged Products Are To Be Stamped And The Tax Thereon Is To Be Paid Where They Are Sold Or How Such Damaged Products Might Otherwise Be Disposed Of

Current through Register Vol. 42, No. 9, June 28, 2024
(1) By order of the Commissioner of Revenue
			 on the 24th day of March, 1970, the following tobacco tax rule is effective. In
			 all cases where cigarettes and other tobacco products as are described in Title
			 40-25-2,
			 as amended,
Code of Ala. 1975
, are damaged while in
			 the custody of any warehouseman or carrier and such damaged products, or the
			 delivery thereof are refused by the wholesaler or consignee, the warehouseman
			 or carrier, as the case might be, may sell such damaged products without first
			 affixing the required tobacco tax stamps when such sales are made to a licensed
			 wholesaler who has a stamping permit issued by the Department of Revenue under
			 Title 40 - §§
								40-25-5 and
			 40-25-1,
Code of Ala. 1975
. Where such cigarettes and other
			 tobacco products are damaged to such an extent that they are unfit for
			 consumption then they shall be destroyed by the warehouseman or carrier
			 involved, and the destruction of such products shall be accomplished in all
			 such cases in the presence of an examiner or other agent of the State
			 Department of Revenue, who shall make a full report to the Department
			 concerning the same. Otherwise the tax on said products shall be due.
(2) In all other instances, the warehouseman
			 or carrier involved must immediately stamp and pay the tobacco tax on such
			 products.
(3) In cases where such
			 damaged products are sold by the warehouseman or carrier to a licensed
			 wholesaler as above referred to, then the warehouseman or carrier involved must
			 immediately make a full report of same to the State Department of Revenue and
			 shall furnish to the Department copies of all invoices or other records of such
			 sales.
(4) Any violation of the
			 above and foregoing regulation or the laws of this state pertaining to such
			 cases will subject those persons involved to the penalties as are provided by
			 law.
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-25-10.