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Section 40-25A-1
Section 40-25A-1Definitions.
For the purposes of this chapter, the following terms shall have the respective meanings ascribed to them by this section:
(1) PERSON. Individuals, firms, corporations, partnerships, companies, or other agencies, associations, incorporated or otherwise, singular or plural.
(2) WHOLESALE SALE. A sale of tangible personal property by wholesalers to licensed retail merchants, jobbers, dealers, or other wholesalers for resale and does not include a sale by wholesalers to users or consumers, not for resale.
(3) NET TAX PROCEEDS. The entire proceeds from the tax herein levied less cost of collection, refunds, grants and credits as may be authorized by law.
(4) STATE. The State of Alabama.
(5) DEPARTMENT. The Department of Revenue of the State of Alabama.
(6) COMMISSIONER. The Commissioner of the Department of Revenue of the State of Alabama.
(Acts 1980, No. 80-700, p. 1406, §1.)Section 40-25A-2
Section 40-25A-2Tax levied; amount.
There is hereby levied a tax of $.25 per package on all gummed cigarette papers sold at wholesale in this state or imported into this state for use, consumption, or sale at retail.
(Acts 1980, No. 80-700, p. 1406, §2.)Section 40-25A-3
Section 40-25A-3License required.
Before any person engages in the business of selling any of these items on which the tax levied by this chapter has not been paid to the Department of Revenue, such person shall make application to the Department of Revenue upon forms prepared by the department for a license. Said license shall be a condition precedent to engaging or continuing in the business of selling those items taxed under this chapter.
(Acts 1980, No. 80-700, p. 1406, §3.)Section 40-25A-4
Section 40-25A-4Monthly statement and remittance of tax.
On or before the twentieth day of each month each person on whom the tax levied by this chapter is imposed shall render to the Department of Revenue on forms prescribed by the department a true and correct statement showing the amounts utilized in the measurement of the tax and such other information as the department may require and shall pay to the department the amount of tax shown due.
(Acts 1980, No. 80-700, p. 1406, §4.)Section 40-25A-6
Section 40-25A-6Penalty for failure to report or keep records.
Any person subject to this chapter who shall fail to make any report required of them by the Department of Revenue or shall fail to keep any of the records required herein shall be guilty of a Class B misdemeanor. Each month of such failure shall constitute a separate offense.
(Acts 1980, No. 80-700, p. 1406, §6.)Section 40-25A-12
Section 40-25A-12Effect on other licenses and taxes.
The tax imposed by this chapter shall be in addition to all other licenses and taxes levied by law as a condition precedent to engaging in any business taxable hereunder.
(Acts 1980, No. 80-700, p. 1406, §12.)Section 40-25A-15
Section 40-25A-15Restraint of violators from continuing in business.
Any taxpayer who shall violate any of the provisions of this chapter may be restrained from continuing in business, and the proper prosecution shall be instituted in the name of the State of Alabama by its Attorney General, by the counsel of the department or under their direction by any circuit solicitor of the state until such person shall have complied with the provisions of this chapter.
(Acts 1980, No. 80-700, p. 1406, §15.)Section 40-25A-16
Section 40-25A-16Enforcement of chapter; promulgation of rules and regulations.
The Department of Revenue is hereby charged with the enforcement of the provisions of this chapter and is hereby authorized and empowered to prescribe, adopt, promulgate and enforce, rules and regulations, relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter, and the collection of taxes, penalties and interest imposed by this chapter.
(Acts 1980, No. 80-700, p. 1406, §16.)Section 40-25A-17
Section 40-25A-17Extensions for making returns authorized.
The department for good cause may grant up to a 30 day extension for the time for making any return required under the provisions of this chapter.
(Acts 1980, No. 80-700, p. 1406, §17.)Section 40-25A-19
Section 40-25A-19Disposition of proceeds.
All taxes or other funds received or collected by the department under the provisions of this chapter shall be deposited in the Treasury without delay.
(Acts 1980, No. 80-700, p. 1406, §19.)Section 40-25A-20
Section 40-25A-20Deduction of operating expenses.
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 management of said department shall be deducted, as a first charge thereon, from the taxes collected under the provisions of this chapter; provided, however, that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to Sections 41-4-80 through 41-4-96, and limited to the amount appropriated to defray the expenses of operating said department for each fiscal year.
(Acts 1980, No. 80-700, p. 1406, §20.)
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