(2) In addition to information currently reported, each qualified wholesaler; distributor; retailer; manufacturer; delivery seller (as defined by the PACT Act which amended the Jenkins Act) who sales any cigarettes or smokeless tobacco to a consumer in Alabama if the consumer submits the order via telephone or other method of voice transmission, mail orders, Internet, or other online service where the seller is not in the buyer’s physical presence; or any other person; firm; corporation; club or association selling, receiving, distributing, storing or using tobacco products in the State of Alabama shall report the excise tax on cigarettes and roll-your-own tobacco.
(3) The wholesaler, distributor, retailer, manufacturer, delivery seller, etc. shall report the information to the Alabama Department of Revenue, on forms prescribed by the Department, no later than the twentieth day of each calendar month for the preceding calendar month’s activity. The following information must be reported:
- (a) The month of activity.
- (b) The name of the manufacturer from whom the Alabama taxed cigarettes or roll-your-own tobacco originated.
- (c) The brand code.
- (d) The brand name.
- (e) The number of Alabama taxed cigarettes and roll-your-own tobacco units sold. (Units Sold is the number of individual cigarettes sold in the state by the applicable tobacco product manufacturer (whether directly or through a distributor, retailer, or similar intermediary or intermediaries) during the year in question, as measured by excise taxes collected by the state on packs (or roll-your-own tobacco containers) bearing the excise tax stamp of the state.)
- 1. For the purpose of roll-your-own tobacco, this product is taxed under the heading of “smoking tobacco” in Alabama tobacco tax statutes Title 40, Chapter 25, Section 2(a)(9), and the excise tax is paid by monthly report. The term “cigarette” includes roll-your-own tobacco. Roll-your-own is any tobacco which, because of its appearance, type, packaging, or labeling is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes. Roll-your-own tobacco in the amount of 0.09 ounces shall constitute one individual cigarette.
- (f) The conversion of roll-your-own tobacco ounces to cigarettes. For the purpose of computing roll-your-own tobacco to units sold, the tobacco must be converted to individual cigarettes by dividing total ounces of roll-your-own tobacco by 0.09
(4) A manufacturing company whose cigarettes and/or roll-your-own tobacco is distributed into Alabama and that manufacturing company elects not to participate in the Master Settlement Agreement is required to do the following:
- (a) Establish an escrow fund in a federally or state chartered financial institution by April 15, 2000. The manufacturer may choose the institution; however, the following conditions must be met:
- 1. The institution must not be affiliated with any tobacco product manufacturer.
- 2. The institution must have assets of at least one billion dollars.
- 3. The escrow arrangement must require that the financial institution hold the escrowed funds’ principal for the benefit of releasing parties and prohibits the tobacco product manufacturer placing the funds into escrow from using, accessing, or directing the use of the funds’ principal inconsistent with Act 99-395, Section 3 (2).
- 4. The tobacco products manufacturer may receive the interest or other appreciation on the escrow fund.
- (b) Certify to the Commissioner of the Department of Revenue, no later than April 30, 2000 or April 30 following the year of activity, that an escrow fund was established and provide the Commissioner with a copy of the escrow agreement signed by the tobacco product manufacturer and financial institution.
- (c) Place into a qualified escrow fund by April 15 of the year or by the last day of the month following the end of the quarter if required to make quarterly deposits, following the below year, the following amounts:
- 1. 1999: $.0094241 per unit sold June 9, 1999 through December 31, 1999;
- 2. 2000: $.0104712 per unit sold;
- 3. 2001 and 2002: $.0136125 per unit sold;
- 4. 2003 through 2006: $.0167539 per unit sold;
- 5. 2007 and each year thereafter: $.0188482 per unit sold.
- (d) Certify to the Commissioner of the Department of Revenue by April 30 of each year or no later than ten (10) days after each quarterly deposit date if required to make quarterly certifications, stating the number of units sold in Alabama and the amount deposited into the escrow fund. Verification of the deposit must be evidenced by a statement from the financial institution.
(Statutory Authority §§ 40-2A-7(a)(5), 6-12-2(10), 6-12A5(d), and 6-12A-7(d), Code of Alabama 1975,) (Emergency rule effective September 1, 1999,
expires December 29, 1999. Permanent rule filed December 1, 1999, effective
January 5, 2000, amended June 30, 2000, effectve August 4, 2000, amended June 15, 2011)
810-7-1-.13. Procedures for Taxing Snuff, Moist Snuff (Roll Snuff)
and Smokeless Tobacco (Tobacco Similar in Composition to Snuff).
(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, Code of Alabama 1975,
as well as all county tobacco taxes administered by the Alabama Department
of Revenue, all smokeless tobacco shall be classified as either chewing tobacco
or snuff.
- (b) The term "snuff," means any finely cut, ground,
or powdered tobacco that is not intended to be smoked. The term snuff includes
"moist snuff" sometimes referred to as "roll snuff" including
the long cut and fine cut varieties. Any smokeless tobacco product similar
in composition and makeup to snuff shall be taxed at the rates applicable
to snuff.
- (c) The term "chewing tobacco" means any leaf tobacco
that is not intended to be smoked and is not defined as snuff above. It includes
both plug and scrap varieties.
(2) The applicable State of Alabama tobacco taxes on snuff as defined above are to be levied in accordance with the tax rates on snuff found in Code of Alabama 1975, Section 40-25-2(11).
(3) State-administered county tobacco taxes on products classified
as snuff shall be calculated according to the snuff tax rates levied by each
county Act.
(Statutory Authority §§ 40-2A-7(a)(5) and 40-25-2, Code
of Alabama 1975, and applicable County Tobacco Tax Acts. Adopted November 11, 2002, Amended June 8, 2007)
810-7-1-.14. Tobacco Product Manufacturers Certificate of Compliance.
(1) As used in this rule, the following terms shall have these
meanings:
- (a) “Brand Family” means all styles of cigarettes
sold under the same trade mark and differentiated from one another by means
of additional modifiers or descriptors, including, but not limited to, menthol,
lights, kings, and 100s, and includes any brand name (alone or in conjunction
with any other word), trademark, logo, symbol, motto, selling message, recognizable
pattern of colors, or any other indicia of product identification identical
or similar to, or identifiable with, a previously known brand of cigarettes.
- (b) “Cigarette” has the same meaning as in Section
6-12-2(4), Code of Alabama 1975.
-
(c) “Directory” means the listing of all Tobacco
Product Manufacturers that have provided current and accurate certifications
conforming to the requirements of Title 6, Chapter 12A, Code of Alabama
1975, and all Brand Families that are listed in such certifications;
except as provided by Section 6-12A-3(b), Code of Alabama 1975.
- (d) “Distributor” is a person, wherever resident
or located, who purchases non-tax-paid cigarettes and stores, sells, or otherwise
disposes of the cigarettes.
- (e) “Master Settlement Agreement” means the settlement
agreement, and related documents, entered into on November 23, 1998, by the
state and leading United States tobacco product manufacturers.
-
(f) “Nonparticipating Manufacturer” means any Tobacco
Product Manufacturer that is not a Participating Manufacturer.
- (g) “Participating Manufacturer” has the meaning
given that term in Section II(jj) of the Master Settlement Agreement and all
amendments thereto.
- (h) “Qualified Escrow Fund” has the same meaning
as in Section 6-12-2(6), Code of Alabama 1975.
- (i) “Tobacco Product Manufacturer” has the same meaning
as in Section 6-12-2(9), Code of Alabama 1975.
-
(j) “Units Sold” has the same meaning as in Section
6-12-2(10), Code of Alabama 1975.
- (k) “Wholesaler” means a person, firm, corporation,
club, or association that is authorized to affix tax stamps to packages or
other containers of cigarettes under the provisions of Title 40, Chapter 25,
Code of Alabama 1975.
(2) Any tobacco product manufacturer that sells or intends to sell
cigarettes within the state of Alabama, whether directly or through any distributor,
retailer, or similar intermediary must file a Tobacco Product Manufacturers
Certificate (TPM Certificate) on the forms prescribed, with the Department of
Revenue. This TPM Certificate is in addition to any Certificate of Compliance
that may be required of Nonparticipating Tobacco Product Manufacturers pursuant
to Title 6, Chapter 12, Code of Alabama 1975.
(3) In 2003 only, the TPM Certificate must be received on or before
September 15, 2003. In future years, the TPM Certificate must be received on
or before April 30th for the previous sales year.
(4) On the TPM Certificate, the Manufacturer's identification must include
the name, address, telephone number, fax number and electronic mail address.
The Manufacturer must also identify the sales year, identify by Brands and/or
Brand Families all of the cigarettes that the Tobacco Product Manufacturer intends
to sell in this State whether directly or through any distributor, retailer,
or similar intermediary, and seeks to have included in the Directory. Only the
brands identified may be included in the Directory.
(5) A Participating Manufacturer shall include a list of its Brand Families
on the TPM Certificate. The Participating Manufacturer shall update such list
thirty calendar days prior to any addition to or modification of its Brand Families
by executing and delivering a supplemental certification to the Department.
(6) A Nonparticipating Manufacturer shall include in its TPM Certificate:
(i) a list of all of its Brand Families and the number of Units Sold for each
Brand Family that were sold in the State during the preceding calendar year,
(ii) a list of all of its Brand Families that have been sold in the State at
any time during the current calendar year, (iii) indicating, by an asterisk,
any Brand Family sold in the State during the preceding calendar year that is
no longer being sold in the State as of the date of such certification, and
(iv) identifying by name and address any other manufacturer of such Brand Families
in the preceding or current calendar year. The Nonparticipating Manufacturer
shall update such list thirty calendar days prior to any addition to or modification
of its Brand Families by executing and delivering a supplemental certification
to the Department.
(7) The Nonparticipating Manufacturer must verify that it is registered
to do business in Alabama or has appointed an agent for service of process and
provided notice thereof as required by Title 6, Chapter 12A, Code of Alabama
1975. Identify (i) the name, address and telephone number of the financial
institution where the Nonparticipating Manufacturer has established a Qualified
Escrow Fund pursuant to Title 6, Chapter 12, Code of Alabama 1975
and all regulations promulgated thereto; (ii) the account number of such Qualified
Escrow Fund and any sub-account number for Alabama; and identify (i) the amount
such Nonparticipating Manufacturer placed in such fund for Cigarettes sold in
the State during the preceding calendar year, the date and amount of each such
deposit; and (ii) the amount and date of any withdrawal or transfer of funds
the Nonparticipating Manufacturer made at any time from such fund or from any
other Qualified Escrow Fund.
(8) The person executing the TPM Certificate must be an authorized representative
for the Tobacco Product Manufacturer. The authorized representative’s
name and title must be printed and the TPM Certificate must be executed in the
presence of an authorized notary.
(9) On or about October 31, 2003, the Department of Revenue will release
a Directory of those tobacco product manufacturers that are fully compliant
with Alabama statutes. The Directory will set forth the names of the compliant
tobacco product manufacturers, together with the names of those brands and/or
brand families of the respective manufacturers that have been certified by the
Department as being fully compliant with Alabama law. Updates to the directory
will be made as necessary to correct mistakes and to add or remove a tobacco
product manufacturer or brand families to keep the Directory in conformity with
its requirements. The Directory will be distributed to licensed stamping agents
and will be made available to those stamping agents and the general public on
an ongoing basis on the Department’s website. Only those brands and brand
families listed in the Directory will be permitted to be stamped for sale, offered
for sale, possessed for sale or sold in the State of Alabama. Brands or brand
families not listed in the Directory are contraband and subject to seizure by
any law enforcement officer.
(10) Any Nonparticipating Tobacco Manufacturer that has not complied
with Alabama Statutes by submitting its escrow payments and Certificates of
Compliance will not be listed in the Directory until all past escrow payments
are made, proof of payment is submitted to the State, all outstanding judgments
are satisfied, and all other obligations are met.
(Statutory Authority §§ 40-2A-7(a)(5) and 6-12A-7,
Code of Alabama 1975,
effective September 17, 2004.)
810-7-1-.15. Directory of Cigarettes Approved For Stamping and
Sale in Alabama.
(1) In accordance with the provisions of the Tobacco Master Settlement
Complementary Legislation Act, the Commissioner shall compile and make available
for public inspection a directory listing all tobacco product manufacturers
that have provided current and accurate certifications and all brand families
that are listed in the certifications.
(2) The Commissioner shall not include or retain in the directory
the name or brand families of any nonparticipating manufacturer that fails or
has failed to provide the required certification or whose certification the
Commissioner determines is not in compliance with Section 6-12A-3(a)(2) and
(3), Code of Alabama 1975.
(3) The Commissioner may request any additional information deemed necessary
to establish to his satisfaction that the manufacturer is in compliance with
all applicable federal statutes.
(4) Neither a tobacco product manufacturer nor a brand family shall
be included or retained in the directory if the Commissioner concludes either
of the following:
- (a) Any escrow payment required pursuant
to Section 6-12-3, Code of Alabama 1975, for any period for any brand
family, whether or not listed by the non-participating manufacturer, has not
been fully paid into a qualified escrow fund governed by a qualified escrow
agreement that has been approved by the Commissioner.
- (b) Any outstanding final judgment,
including interest thereon, for a violation of Section 6-12-3, Code of
Alabama 1975, has not been fully satisfied for the brand family or the
manufacturer.
-
(c) Failure to submit additional
information requested by the Commissioner to ensure the manufacturer is
in compliance with Title 6, Chapter 12A, or with federal statutes.
(5) The Commissioner shall update the directory as necessary in
order to correct mistakes and to add or remove a tobacco product manufacturer
or brand family to keep the directory in conformity with the requirements of
Title 6, Chapter 12A.
(6) The Commissioner shall transmit by E-mail or other practicable
means to each wholesaler, stamping agent or distributor notice of any addition
to or removal from the directory of any tobacco product manufacturer or brand
family. The wholesaler, stamping agent, or distributor shall have 30 days from
receipt of notice from the Department regarding the change in the directory
to sell the brand family that is delisted. No delisted brand family may be sold
after the 30 day period.
(7) The burden of proof shall be on the tobacco product manufacturer
to establish that it or a particular brand family is entitled to be listed in
the directory.
(Statutory Authority §§ 40-2A-7(a)(5), 6-12A-3
and 6-12A-7(d), Code of Alabama 1975,
effective September 17, 2004.)
810-7-1-.16. Updates and Changes to the Directory of Cigarettes
Approved for Stamping and Sale and Appeals Therefrom.
(1) Upon a determination that a manufacturer or brand family should
not be listed in or removed from the Directory of Cigarettes Approved for Stamping
and Sale, the manufacturer who requested its brand(s) to be listed in the directory
will be so notified. The notice will be sent via U.S. mail and will list the
specific violations, omissions, or other reasons for the determination not to
list or to remove the manufacturer or brand family.
(2) Each wholesaler, stamping agent or other distributor which is permitted
or registered with the Department shall be sent notice of any addition to or
removal from the directory, in accordance with Section 6-12A-3(b)(3), Code
of Alabama 1975. Those wholesalers, stamping agents, or other distributors
having provided a valid electronic mail address in accordance with Section 6-12A-3(b)(4),
Code of Alabama 1975, shall be sent notices via electronic mail. Those
wholesalers, stamping agents, or other distributors for whom no electronic mail
addresses are on file will be sent notices via U.S. mail. The Department will
also post any pending additions to or deletions from the directory on its website.
(3) Tobacco product brand families which are facing impending deletion
from the directory may continue to be sold until the date stated in the notice
to wholesalers, stamping agents and other distributors discussed in paragraph
(2), above, of this rule, which shall be no less than thirty days from the date
of distribution of the notice. After the expiration of thirty days from the
date of distribution of the notice, an affected tobacco product manufacturer
and/or brand family will be removed from the directory. No such delisted tobacco
brand family may be sold after this thirty-day period, regardless of whether
any particular tobacco wholesaler, stamping agent, or other distributor has
a valid electronic mail address on file. Neither the refusal or other failure
of the wholesaler, stamping agent or other distributor to furnish a valid electronic
mail address as required by Section 6-12A-3(b)(4), Code of Alabama 1975,
nor the delayed receipt of notices sent by alternate means, will extend the
period for sale of a delisted brand family.
(4) If a manufacturer disagrees with a determination issued by the
Department, the manufacturer may file a written petition for review with the
Department in accordance with Section 6-12A-7(a), Code of Alabama 1975,
within thirty (30) days from the date of the determination.
- (a) For purposes of this regulation, the term "written petition
for review" shall mean any written response to a determination. The petition
should include the following:
-
- 1. a statement that the manufacturer wants a review of the determination,
-
- 2. specific objections to the determination,
-
- 3. the manufacturer’s name and address,
-
- 4. a copy of the determination letter
-
- 5. a statement of facts supporting the manufacturer’s position
regarding any factual issue, and
-
- 6. a statement outlining the law or authority relied upon.
-
- (b) If a petition for review is timely filed, the Department shall,
upon written request of the manufacturer or if the Department otherwise deems
it necessary, schedule a conference with the manufacturer for the purpose
of allowing the manufacturer and the Department to present their respective
positions, discuss any omissions or errors, and attempt to reach an agreement.
The manufacturer will be notified by first class U.S. mail of the conference
date. All notices shall include the conference time, the address where the
conference is to be held and, if the conference is not at the request of the
manufacturer, the items in dispute which will be discussed during the conference.
(5) Upon review of the manufacturer’s petition, the determination
to exclude or remove a manufacturer or brand family from the directory may be
rescinded provided the specific violations, omissions, or other reasons for
the determination not to list or to remove the manufacturer or brand family
have been cured. If notice of the determination as described in paragraph (2),
above, of this rule, has been provided to wholesalers, stamping agents, or other
distributors, then notice of the rescission will be provided in a like manner.
(6) If a requested review of a manufacturer’s petition has not
occurred prior to the last sales date stated in the notice to wholesalers, stamping
agents and other distributors, the determination to exclude or remove a manufacturer
or brand family will not be rescinded, and no further sales of a delisted brand
family may be made after the stated date.
(7) If a review of a petition is completed after the last sales date
stated in the notice to wholesalers, stamping agents and other distributors
and the specific violations, omissions, or other reasons for the determination
not to list or to remove the manufacturer or brand family are determined to
be cured, the affected manufacturer or brand family will be returned to the
directory, and wholesalers, stamping agents, or other distributors will be notified
of the date when sales of the previously delisted brand family may be resumed.
(8) If after review of a petition, a final determination is made to
exclude or remove a manufacturer or brand family, the manufacturer will be so
notified along with the specific violations or omissions, which remain uncured.
The manufacturers shall have the right to appeal the Final Determination to
the Department’s Administrative Law Division.
(Statutory Authority §§ 40-2A-7(a)(5) and 6-12A-7,
Code of Alabama 1975,
effective September 17, 2004.)
810-7-1-.17. Quarterly Certifications and Escrow Deposits.
(1) To promote compliance with Title 6, Chapter 12A, the Commissioner
may require nonparticipating manufacturers to certify their compliance quarterly
with the Alabama tobacco master settlement agreement act. The Commissioner may
also require nonparticipating manufacturers to make the escrow payments required
by Section 6-12-3, Code of Alabama 1975, at quarterly intervals during
the year in which the sales covered by such payments are made. This rule applies
to nonparticipating manufacturers who meet any of the following criteria:
- (a) No Previous Escrow Deposit. Nonparticipating
manufacturers that have not previously established and funded a qualified
escrow fund in Alabama.
- (b) No Escrow Deposit for More Than One Year.
Nonparticipating manufacturers that have not made any escrow deposits for
more than one (1) year.
-
(c) Untimely or Incomplete Deposits. Nonparticipating
manufacturers that have failed to make a timely and complete escrow deposit
for any prior calendar year.
- (d) Outstanding Judgments.
Nonparticipating manufacturers that have failed to pay any judgment, including
any civil penalty.
- (e) Large Sales Volume.
Nonparticipating manufacturers that have more than 1,600,000 of their cigarettes
sold during a quarter.
-
(f) Other Reasonable Cause.
In addition to the reasons specified above, the Commissioner may require
quarterly escrow deposits from a nonparticipating manufacturer if the Commissioner
has reasonable cause to believe the nonparticipating manufacturer may not
make its full required escrow deposit by April 15 of the year following
the year in which the cigarette sales were made.
(2) Nonparticipating manufacturers, who are required to make quarterly
escrow deposits, must provide the Commissioner with bank verification of the
quarterly escrow deposit no later than ten (10) days after each quarterly deposit
date. Nonparticipating manufacturers must also provide their quarterly certifications
of sales activity and required deposits within the same deadline. For example,
the deadline for certifying and providing bank verification to the Commissioner
of a quarterly escrow deposit for sales of cigarettes that occurred in February
is May 10 of the same year.
(3) For purposes of this rule, the calendar year shall be divided
into the following quarters: January 1 through March 31; April 1 through June
30; July 1 through September 30; and October 1 through December 31. The quarterly
deposit date shall be the last day of the month following the end of the quarter.
(4) If the required quarterly escrow deposit is not timely made in full,
or the required quarterly certification is not provided to the Commissioner,
or the Commissioner does not receive timely bank verification of the quarterly
escrow deposit, the delinquent nonparticipating manufacturer and its brand families
may be removed from the directory.
(Statutory Authority §§ 40-2A-7(a)(5), 6-12A-3
and 6-12A-7(d), Code of Alabama 1975,
effective September 17, 2004.)
810-7-1-.18. Disclosures of Information.
(1) Section 6-12A-5(a), Code of Alabama 1975, requires all tobacco
wholesalers and distributors to file, no later than 20 days after the end of
the month, all information as required by the Commissioner to facilitate compliance
with Title 6, Chapter 12A, which includes, but is not limited to a list by brand
family of the total number of cigarettes or in the case of roll your own, the
equivalent stick count for which the wholesalers and distributors affixed stamps
during the previous month or otherwise paid the tax due for any cigarettes.
The wholesaler or distributor shall maintain, and make available to the Commissioner,
all invoices and documentation of sales of all nonparticipating manufacturer
cigarettes and any other information relied upon in reporting to the Commissioner
for a period of five years.
(2) This information shall be reported on form TOB:SCH D, otherwise
known as Schedule D, to the Department. The Department will compile the information
reported on all the Schedule D’s as submitted by the wholesalers and distributors.
The compilation by manufacturer will be compared to the certification and escrow
deposit filed as required quarterly or annually by the manufacturer. If the
required quarterly or annual escrow deposit is not timely made in full, or an
incomplete certificate is filed, the nonparticipating manufacturer and its brand
families may be removed from the Directory.
(3) In the event the manufacturer does not agree with the Schedule
D compilation, he/she may request in writing to the Department to determine
the sales of each of the manufacturer’s brands as reported by individual
wholesaler(s) and/or distributor(s). Upon receipt of the written request, the
Department is authorized to disclose to the non-participating manufacturer the
quarterly or annual compilation by individual wholesaler or distributor.
(Statutory Authority §§ 40-2A-7(a)(5), 6-12A-5
and 6-12A-7(d), Code of Alabama 1975,
effective September 17, 2004.)
810-7-1-.19. State Fees on Hazardous Waste or Hazardous Substances.
(1) Beginning on June 15, 2007 at 4:02 PM, pursuant to Act No. 2007-594, fees on waste received for disposal to be paid by the operators of each commercial site for the disposal of hazardous waste or hazardous substances are to be remitted as follows:
- (a) Fees at the commercial facility located at Emelle, Alabama:
-
- 1. A base fee of $21.60 per ton on all hazardous waste that is identified or listed under Section 3001 of the Resource Conservation and Recovery Act of 1976 as amended, ("RCRA") and on polychlorinated biphenyl ("PCB") wastes received for disposal which is required to be disposed of in a chemical waste landfill approved under the federal Toxic Substance Control Act ("TSCA"). After May 1, 2006, emission control dust/sludge from the primary production of steel in electric arc furnaces (K061) and any hazardous waste that is de-characterized and thereby rendered nonhazardous shall be exempt from the base fee levied by this subdivision.
-
- 2. A fee of $83.60 (the base fee in item 1 above plus $62) per ton on acute hazardous waste listed in 40 CFR 261.33(e) and having an EPA Hazardous Waste Number designation beginning with the letter "P", except residuals from incineration of such waste.
-
- 3. A fee of $46.60 (the base fee in item 1 above plus $25) per ton on toxic hazardous waste listed in 40 CFR 261.33(f) and having an EPA Hazardous Waste Number designation beginning with the letter "U", except residuals from incineration of such waste.
-
- 4. A fee of $11.60 per ton on all other waste not subject to taxation in subparagraphs 1. through 3. at a commercial site for the disposal of hazardous waste and hazardous substances.
-
- 5. A fee of $1.00 per ton on ALL wastes or hazardous substances disposed of at the facility.
-
- (b) Fees at all facilities except the Emelle, Alabama location:
-
- 1. A base fee of $41.60 per ton on all hazardous waste that is identified or listed under Section 3001 of the Resource Conservation and Recovery Act of 1976 as amended, ("RCRA") and on polychlorinated biphenyl ("PCB") wastes received for disposal which is required to be disposed of in a chemical waste landfill approved under the federal Toxic Substance Control Act ("TSCA"). After May 1, 2006, emission control dust/sludge from the primary production of steel in electric arc furnaces (K061) and any hazardous waste that is de-characterized and thereby rendered nonhazardous shall be exempt from the base fee levied by this subdivision.
-
- 2. A fee of $103.60 (the base fee in item 1 above plus $62) per ton on acute hazardous waste listed in 40 CFR 261.33(e) and having an EPA Hazardous Waste Number designation beginning with the letter "P", except residuals from incineration of such waste.
-
- 3. A fee of $66.60 (the base fee in item 1 above plus $25) per ton on toxic hazardous waste listed in 40 CFR 261.33(f) and having an EPA Hazardous Waste Number designation beginning with the letter "U", except residuals from incineration of such waste.
-
- 4. A fee of $11.60 per ton on all other waste not subject to taxation in subparagraphs (1) through (3) at a commercial site for the disposal of hazardous waste and hazardous substances.
-
- 5. A fee of $1.00 per ton on ALL wastes or hazardous substances disposed of at the facility.
(Statutory Authority §§ 40-2A-7(a)(5) AND 22-30b-17, Code of Alabama 1975,
effective January 21, 2008.)
810-7-1-.20. Procedures for Reporting and Remitting Solid Waste Disposal Fees.
(1) Beginning on October 1, 2008, pursuant to Act No. 2008-151, disposal fees on solid waste received for disposal at solid waste management facilities permitted by the Alabama Department of Environmental Management (ADEM) are to be remitted as follows:
- (a) One dollar ($1) per ton for all waste disposed of in a municipal solid waste landfill, regulated solid waste that may be approved by ADEM as alternate cover materials in landfills and regulated solid waste received from out-of-state for disposal at permitted public solid waste facilities.
-
- (b) One dollar ($1) per ton or twenty-five cents ($0.25) per cubic yard for all waste disposed of in public industrial landfills, construction and demolition landfills, non-municipal solid waste incinerators, or composting facilities, which receive waste not generated by the permittee; regulated solid waste that may be approved by ADEM as alternate cover materials in landfills; and regulated solid waste received from out-of-state for disposal at permitted public solid waste facilities.
-
- (c) Twenty-five cents ($0.25) per cubic yard for all waste disposed of in a private solid waste management facility, not to exceed one thousand dollars ($1,000) per calendar year.
(2) All owners and operators collecting the solid waste fee may retain four percent (4%) of the total solid waste fees collected at their facilities as an administrative collection allowance. Private solid waste management facilities not collecting the fees from third party generators are not eligible for the 4% allowance. Owners and operators failing to file timely and/or remit the fee timely shall be subject to penalties according to the provisions of Title 40, Chapter 2A, Section 11. Interest will be charged according to Title 40, Chapter 1, Section 44.
(3) The operators of permitted solid waste disposal facilities shall collect the above disposal fees on generators of all waste delivered to the solid waste facilities. On a quarterly basis not later than the 20th day of January, April, July, and October, the operators shall remit the disposal fees and file a report for each quarter on forms provided by the Alabama Department of Revenue. A report must be filed with the Department of Revenue even if no fee is due. Failure to receive a report form does not relieve the owner or operator from the obligation of making a report on or before the due date.
(4) The following persons are exempt from payment of fees required by Act 2008-151 (Note: References to the word “department” below pertains to the Alabama Department of Environmental Management):
- (a) Operators of industrial boilers, furnaces, and other processing equipment that burn solid waste generated on site for the purpose of fuel replacement or energy recovery and which are permitted by the department or by a local air pollution control agency.
-
- (b) Operators of composting facilities which are owned by the Alabama Department of Corrections and which receive only wastes generated by Alabama Department of Corrections facilities and institutions or those composting facilities otherwise exempt from permitting as provided in rules promulgated by the department.
-
- (c) Operators of industrial boilers, furnaces, and other processing equipment that burn scrap tires for the purpose of fuel replacement or energy recovery and are registered with the department as provided in rules promulgated by the department.
-
- (d) Scrap tire processors who receive and process scrap tires and who are permitted by or registered with the department as provided in rules promulgated by the department, except that a solid waste disposal facility permitted as a scrap tire processor shall collect the fee on all waste disposed of in its landfill.
(Statutory Authority §§ 40-2A-7(a)(5) and 22-27-17(g), Code of Alabama 1975,
effective February 10, 2009.)
810-7-1-.21. Electronic Filing and Payment of the Alabama Underground and Aboveground Storage Tank Trust Fund Charge.
(1) Code of Alabama 1975, Section 22-35-5(b), requires operators of motor fuels bulk facilities from which a first withdrawal from bulk is made and importers of motor fuels into the State of Alabama to report storage tank trust fund charges on a form prescribed by the Department of Revenue and to remit the fee required to be retained or collected during the preceding month to the Department of Revenue. Pursuant to chapter 30 of Title 40, Code of Alabama 1975, the Department is authorized to accept tax returns reported on an electronic form filed electronically.
(2) Electronic filing of the Underground and Aboveground Storage Tank Trust Fund Charge return will become available on January 3, 2011. However, effective July 1, 2011, the monthly Underground and Aboveground Storage Tank Trust Fund Charge return will be required to be filed electronically.
(3) Under certain circumstances a taxpayer may request a waiver from the Commissioner of Revenue to file in another department approved manner. These circumstances include:
- (a) No Computer,
- (b) No Internet Access,
- (c) Incompatible Computer Hardware,
- (d) Any special circumstance (i.e. physical disability) deemed worthy of a waiver by the Commissioner of Revenue
- 1. A request for waiver must be submitted in writing and include the
business name and address, account number and reason(s) why a method other than the prescribed method is necessary.
(4) The storage tank trust fund charge return will be considered timely filed when due if filed electronically by the last day before the return is considered delinquent. The amount due with the return will be considered timely paid if paid in accordance with the rules of the electronic funds transfer provider.
(Statutory Authority §§ 40-2A-7(a)(5), 22-35-5(b)5, and Title 40, Chapter 30, Code of Alabama 1975,) (Effective June 15, 2011)
810-7-1-.22. Procedures Pertaining to Manufacturers of Tobacco Products Relating to Commercial Cigarette-Making or Rolling Machines.
(1) A cigarette-rolling machine is any type of machine that is made available to
the public for use in a retail store to roll loose tobacco and tubes into cigarettes. Any person maintaining, or offering it for use to others, a cigarette-making or rolling machine in their place of business, or offering it for use to others, in this state, shall be considered a manufacturer of tobacco products. These procedures shall apply to any person maintaining a commercial cigarette-making or rolling machine in their place of business, in this state, whether the proprietor of the business makes the cigarettes or facilitates the making of cigarettes by or for others with the use of said machine. Persons maintaining a cigarette-making or rolling machine in their place of business, or offering it for use to others, for commercial purposes are required to:
- (a) Register with the Alabama Department of Revenue (ADOR) and report and
pay the appropriate cigarette excise tax through the use of tax stamps for all products processed or manufactured on the machine.
- (b) Comply with the Escrow Fund for Certain Tobacco Product Manufacturers
provisions codified at Title 6, Chapter 12, and the Tobacco Master Settlement Complementary Legislation codified at Title 6, Chapter 12A for all products processed or manufactured on the machine to include:
-
1. Filing the tobacco products manufacturer (TPM) certification in order for the
manufacturer and brand to be approved for listing on ADOR’s Directory.
- 2. Establishing an escrow fund account with a qualified banking institution and
providing ADOR with a copy of the escrow agreement, if elected to be a manufacturer not participating (NPM) in the tobacco Master Settlement Agreement.
- 3. Depositing required monies into escrow and providing verification of the
deposit, if a NPM.
- 4. Filing the required non-participating manufacturer (NPM) certification, if a
NPM.
- 5. Filing the applicable monthly tobacco reports.
- (c) Affix the applicable state and state-administered county tax stamp to the
cigarette packaging for all products processed or manufactured on the machine.
(2) This regulation will be effective for taxable transactions occurring after February 28, 2012 to allow time for manufacturers of tobacco products to comply with its provisions.
(Statutory Authority §§ 40-2A-7(a)(5) and 6-12A-7,
Code of Alabama 1975,
effective January 11, 2012.)
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