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departments; provided, however, that all laws or parts of laws which are in direct conflict herewith are hereby repealed.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 45-48-247.01 – 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 45-48-242.01 – Sales Tax on Wholesale and Retail Price of Spirituous or Vinous Liquors.
Section 45-48-242.01 Sales tax on wholesale and retail price of spirituous or vinous liquors. Pursuant to the authority granted in Section 104 of the Constitution of Alabama of 1901, in Marshall County, in lieu of the tax levied by Act 89-797 (Acts 1989, p. 1596), there is hereby levied and shall be collected a sales […]
Section 45-48-242.02 – Levy, Collection, and Distribution of Certain Taxes on Alcoholic Beverages.
Section 45-48-242.02 Levy, collection, and distribution of certain taxes on alcoholic beverages. (a) Notwithstanding any other laws, the taxes levied and collected on wholesale and retail sales of liquor, beer, and table wine in the City of Guntersville shall also be levied and collected at the same rates and in the same manner on wholesale […]
Section 45-48-243 – Levy and Collection of Taxes.
Section 45-48-243 Levy and collection of taxes. (a) The State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by Marshall County upon the business of selling, delivering, withdrawing from storage, or keeping in storage for sale or delivery in such county gasoline, naptha, and other liquid motor […]