Section 45-48-247.01 – Tax to Be Added to Sales Price of Tobacco Products.
Section 45-48-247.01 Tax to be added to sales price of tobacco products. (a) Upon adoption of a resolution by the Marshall County Commission, every person, firm, corporation, club, or association that sells or stores or receives for the purpose in Marshall County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the […]
Section 45-48-247.02 – Violations.
Section 45-48-247.02 Violations. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Marshall County in the business for which the tax is hereby levied to fail or refuse to add to the price and collect from the purchaser the amount due on account of the tax herein provided or […]
Section 45-48-247.03 – Tobacco Stamps.
Section 45-48-247.03 Tobacco stamps. The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 to Section 40-25-28, inclusive. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence the payment of such […]
Section 45-48-247.04 – Rulemaking Authority.
Section 45-48-247.04 Rulemaking authority. The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purpose of this part. All such rules and regulations duly promulgated shall have force and effect of law. (Act 87-522, p. 787, § 5.)
Section 45-48-247.05 – Application of Laws, Rules, and Regulations.
Section 45-48-247.05 Application of laws, rules, and regulations. All laws, and rules and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40-25-1 to Section 40-25-28, inclusive, as amended, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to […]
Section 45-48-247.06 – Application.
Section 45-48-247.06 Application. (a) None of the provisions of this part shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution. (b) This part shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by […]
Section 45-48-247.07 – Construction.
Section 45-48-247.07 Construction. The provisions of this part shall be construed in pari materia with any and all other provisions of law, or parts of law, relating to taxes, tobacco products, or firefighting departments; provided, however, that all laws or parts of laws which are in direct conflict herewith are hereby repealed. (Act 87-522, p. […]
Section 45-48-241.51 – Reappraisal of Taxable Property.
Section 45-48-241.51 Reappraisal of taxable property. (a) Pursuant to Division 1, commencing with Section 40-7-60, of Article 2 of Chapter 7 of Title 40, the Alabama Department of Revenue shall immediately initiate the implementation of a program of reappraisal of all taxable property in Marshall County. (b) Prior to the completion of the reappraisal provided […]
Section 45-48-247 – Levy of Tax.
Section 45-48-247 Levy of tax. (a) The Marshall County Commission is hereby authorized to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Marshall County a county privilege, license, or excise tax in the following amounts: (1) Two cents ($0.02) for each package […]
Section 45-48-241.70 – Financing of Office.
Section 45-48-241.70 Financing of office. (a) The Revenue Commissioner of Marshall County shall be responsible for the budgetary operations and functions of his or her office. The expenses of the office shall be financed on a pro rata share basis from the proceeds of ad valorem taxes collected in the office. Any funds retained by […]