Alabama Administrative Code

Notes Ala. Admin. Code r. 810-6-5-.30.01 New Rule: Filed September 15, 1998, effective October 20, 1998. Amended by Alabama Administrative Monthly Volume XXXIX, Issue No. 12, September 30, 2021, eff. 11/14/2021. Repealed by Alabama Administrative Monthly Volume XL, Issue No. 12, …

(1) The term "Department" as used in this rule shall mean the Department of Revenue of the State of Alabama. (2) The term "state-administered local taxes" as used in this rule shall mean county and municipal sales, use, rental, and lodgings taxes which are administered and collec…

(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…

(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 succes…

(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 succes…

(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 crea…

(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 …

(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 …

(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…

(Repealed). Author: Notes Ala. Admin. Code r. 810-6-6-.01 Repealed: Filed February 26, 1996; effective April 1, 1996. Statutory Authority: Code of Ala. 1975, § 40-23-31.

(Repealed). Author: Notes Ala. Admin. Code r. 810-6-6-.02 Repealed: Filed February 26, 1996; effective April 1, 1996. Statutory Authority: Code of Ala. 1975, § 40-23-31.

(Repealed). Author: Notes Ala. Admin. Code r. 810-6-6-.03 Repealed: Filed February 26, 1996; effective April 1, 1996. Statutory Authority: Code of Ala. 1975, § 40-23-31.

(Repealed). Author: Department of Revenue Notes Ala. Admin. Code r. 810-6-6-.04 Repealed: Filed May 2, 1996; effective June 6, 1996. Statutory Authority: Code of Ala. 1975, § 40-23-31, 40-2A-7(a)(5)

(Repealed). Author: Notes Ala. Admin. Code r. 810-6-6-.05 Repealed: Filed February 26, 1996; effective April 1, 1996. Statutory Authority: Code of Ala. 1975, § 40-23-31.

(Repealed). Author: Notes Ala. Admin. Code r. 810-6-6-.06 Repealed: Filed February 26, 1996; effective April 1, 1996. Statutory Authority: Code of Ala. 1975, § 40-23-31.

(Repealed). Author: Notes Ala. Admin. Code r. 810-6-6-.07 Repealed: Filed February 26, 1996; effective April 1, 1996. Statutory Authority: Code of Ala. 1975, § 40-23-83.

(Repealed). Author: Notes Ala. Admin. Code r. 810-6-6-.08 Repealed: Filed February 26, 1996; effective April 1, 1996. Statutory Authority: Code of Ala. 1975, § 40-23-83.

(Repealed). Author: Notes Ala. Admin. Code r. 810-6-6-.09 Repealed: Filed February 26, 1996; effective April 1, 1996. Statutory Authority: Code of Ala. 1975, § 40-23-50 via § 40-23-31.

(Repealed). Author: Dan DeVaughn Notes Ala. Admin. Code r. 810-6-6-.10 Repealed: Filed November 23, 1998; effective December 28, 1998. Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.

(Repealed). Author: Dan DeVaughn Notes Ala. Admin. Code r. 810-6-6-.11 Repealed: Filed November 23, 1998; effective December 28, 1998. Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.

(Repealed). Author: Notes Ala. Admin. Code r. 810-6-6-.12 Repealed: Filed February 26, 1996; effective April 1, 1996. Statutory Authority: Code of Ala. 1975, § 40-26-19.

(Repealed). Author: Notes Ala. Admin. Code r. 810-6-6-.13 Repealed: Filed February 26, 1996; effective April 1, 1996. Statutory Authority: Code of Ala. 1975, § 40-26-19.

(Repealed). Author: Department of Revenue Notes Ala. Admin. Code r. 810-6-6-.14 Repealed: Filed May 2, 1996; effective June 6, 1996 Statutory Authority: Code of Ala. 1975, §§ 40-26-19, 40-2A-7(a)(5)

(Repealed). Author: Notes Ala. Admin. Code r. 810-6-6-.15 Repealed: Filed February 26, 1996; effective April 1, 1996. Statutory Authority: Code of Ala. 1975, § 40-12-224 via, § 40-23-31.

(Repealed). Author: Department of Revenue Notes Ala. Admin. Code r. 810-6-6-.16 Repealed: Filed May 2, 1996; effective June 6, 1996 Statutory Authority: Code of Ala. 1975, § 40-12-224 via, § 40-23-31.

(Repealed). Author: Notes Ala. Admin. Code r. 810-6-6-.17 Repealed: Filed February 26, 1996; effective April 1, 1996. Statutory Authority: Code of Ala. 1975, § 40-21-85 via, § 40-23-31, § 40-21-106 via, § 40-23-83.

(Repealed). Author: Notes Ala. Admin. Code r. 810-6-6-.18 Repealed: Filed February 26, 1996; effective April 1, 1996. Statutory Authority: Code of Ala. 1975, § 40-21-85 via, § 40-23-31, § 40-21-106 via, § 40-23-83.

(Repealed). Author: Notes Ala. Admin. Code r. 810-6-6-.19 Repealed: Filed February 26, 1996; effective April 1, 1996. Statutory Authority: Code of Ala. 1975, § 40-21-85 via, § 40-23-31, § 40-21-106 via, § 40-23-83.

(Repealed). Author: Dan DeVaughn Notes Ala. Admin. Code r. 810-6-7-.01 New Rule: Filed September 27, 2000, effective November 1, 2000. Repealed: Filed August 30, 2001; effective October 4, 2001. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-30-1, 40-30-2, 40-30-3, …

(Repealed). Author: Dan DeVaughn Notes Ala. Admin. Code r. 810-6-7-.02 New Rule: Filed September 27, 2000, effective November 1, 2000. Repealed: Filed August 30, 2001; effective October 4, 2001. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-30-1, 40-30-2, 40-30-3, …

(Repealed). Author: Dan DeVaughn Notes Ala. Admin. Code r. 810-6-7-.03 New Rule: Filed September 27, 2000, effective November 1, 2000. Repealed: Filed August 30, 2001; effective October 4, 2001. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-30-1, 40-30-2, 40-30-3, …

(Repealed). Author: Dan DeVaughn Notes Ala. Admin. Code r. 810-6-7-.04 New Rule: Filed September 27, 2000, effective November 1, 2000. Repealed: Filed August 30, 2001; effective October 4, 2001. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-30-1, 40-30-2, 40-30-3, …

(Repealed). Author: Dan DeVaughn Notes Ala. Admin. Code r. 810-6-7-.05 New Rule: Filed September 27, 2000, effective November 1, 2000. Repealed: Filed August 30, 2001; effective October 4, 2001. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-30-1, 40-30-2, 40-30-3, …

(Repealed). Author: Dan DeVaughn Notes Ala. Admin. Code r. 810-6-7-.06 New Rule: Filed September 27, 2000, effective November 1, 2000. Repealed: Filed August 30, 2001; effective October 4, 2001. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-30-1, 40-30-2, 40-30-3, …

(Repealed). Author: Dan DeVaughn Notes Ala. Admin. Code r. 810-6-7-.07 New Rule: Filed September 27, 2000, effective November 1, 2000. Repealed: Filed August 30, 2001; effective October 4, 2001. Attachment to Rule 810-6-7-.07 (Repealed 10/4/01) Author: Dan DeVaughn Statutory Auth…

(Repealed). Author: Dan DeVaughn Notes Ala. Admin. Code r. 810-6-7-.08 New Rule: Filed September 27, 2000, effective November 1, 2000. Repealed: Filed August 30, 2001; effective October 4, 2001. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-30-1, 40-30-2, 40-30-3, …

(Repealed). Author: Dan DeVaughn Notes Ala. Admin. Code r. 810-6-7-.09 New Rule: Filed September 27, 2000, effective November 1, 2000. Repealed: Filed August 30, 2001; effective October 4, 2001. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-30-1, 40-30-2, 40-30-3, …

(Repealed). Author: Dan DeVaughn Notes Ala. Admin. Code r. 810-6-7-.10 New Rule: Filed September 27, 2000, effective November 1, 2000. Repealed: Filed August 30, 2001; effective October 4, 2001. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-30-1, 40-30-2, 40-30-3, …

(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 …

The following documentation is to be submitted to the Department Of Revenue by any wholesale dealer of tobacco products in applying for a tobacco tax refund: (1) The original affidavit from the manufacturer certifying as to the tobacco products received, listing these in detail, …

This rule has been adopted by the State Department of Revenue and was promulgated by the Adjutant General with the approval of the Governor and if violated could result in the revocation of the canteen permit, making it necessary for the Department of Revenue to pick up the tax e…

In order for a wholesaler to receive a refund for tobacco products returned to and destroyed by the manufacturer, the following information must be provided to the Department of Revenue: (1) A copy of the packing slip which corresponds with the tobacco products to be destroyed; (…

Salesmen shall be informed of the illegality of transferring unstamped tobacco between wholesalers and transporting unstamped products in their automobiles. Manufacturers shall be advised against sending unstamped samples to their salesmen by common carrier. Gratis cigarettes mus…

(1) In cases where the gummed cigarette rolling papers are furnished by certain manufacturers in the same package with their tobacco product, the wholesale distributors purchasing said products are not liable for the tax on the papers when they are included in a package with a re…

All cigarettes and other tobacco products distributed as samples, gratis or for promotional reasons shall be taxed in accordance with the provisions of § 40-25-2(a) and § 40-25-2.1, Code of Ala. 1975. The appropriate tax shall be paid by affixing tax stamps to packages of cigaret…

(1) The license or privilege tax specified in Code Section 40-25-2 on all tobacco products other than cigarettes shall be paid on all purchases or receipts by any qualified wholesale distributor or retailer and any other person, firm, corporation, club or association within the S…

(1) The license or privilege tax specified in all legislative acts, heretofore or hereafter enacted, regarding county tobacco taxes on cigarettes, which are to be administered and collected by the Alabama Department of Revenue, shall be paid on all sales by any qualified wholesal…

(1) With respect to tobacco and playing card taxes which are required by law to be added to the price of the tobacco products and playing cards and which are paid over to the State Department of Revenue by the qualified permitted distributor and not by the consumer, those organiz…

(1) The tobacco Escrow Provisions and Tobacco Master Settlement Agreement Complementary Legislation are codified in Title 6, Chapters 12 and 12A. These provisions obligate tobacco manufacturers and distributors to adhere to certain requirements. (2) In addition to information cur…

(1) Effective upon the adoption of this revenue rule, the following terms shall be defined as follows: (a) The term "smokeless tobacco" refers to any tobacco products not intended to be smoked. For purposes of calculating the state tobacco taxes applicable under Section 40-25-2, …