40-14-41
Section 40-14-41 (Not Effective After December 31, 1999) Levy on foreign corporations.
(a) Amount of levy. Every corporation organized under the laws of any other state, nation,
or territory and doing business in this state, except strictly benevolent, educational, or
religious corporations, shall pay annually to the state an annual franchise tax of three dollars
($3) on each one thousand dollars ($1,000) of the actual amount of its capital employed in
this state. Corporations which have qualified to do business in this state shall for the purpose
of this title prima facie be held to be doing business in Alabama. However, in no event shall
the amount paid by any corporation for annual franchise tax be less than the sum of twenty-five
dollars ($25). (b) Definition of capital. The total capital of such foreign corporation, herein
referred to as the "taxpayer," shall equal the aggregate net amount of the following
items determined in accordance with generally accepted accounting...
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45-2-141
Section 45-2-141 Protection of forests; costs. (a) The County Commission of Baldwin
County is authorized, when the need exists, to provide for the protection of forests from
fire, insects, disease, beavers, and other pests in Baldwin County by participating in the
Alabama Forestry Commission's forest protection program in the manner hereinafter specified.
(b)(1) After the Baldwin County Commission has determined that such a need does exist in Baldwin
County, the county commission may, in the manner hereinafter specified, provide for a finance
charge to be paid by the owners of forest lands located in Baldwin County for the use of the
land for timber growing purposes amounting to the whole or any part of the cost of such forest
protection program, but not in excess of ten cents ($.10) per acre, provided such finance
charge is not greater than the benefit accruing to such forest lands due to availability of
such forest protection as specified in subsection (a). (2) "Forest lands" as used...

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45-42-160
Section 45-42-160 Participation in acreage protection program. (a) The County Commission
of Limestone County is authorized, when the need exists, to provide protection for the forestlands
and other acreage protected by the Alabama Forestry Commission in Limestone County by participating
in the Alabama Forestry Commission's acreage protection program in the manner hereinafter
specified. (b)(1) After the Limestone County Commission has determined that such a need does
exist in Limestone County, the county commission may, in the manner hereinafter specified,
provide for a financial charge to be paid by the owners of forestlands and other acreage protected
by the Alabama Forestry Commission in Limestone County for the use of the land for timber
growing purposes and the protected acreage therein, amounting to the whole or any part of
the cost of such forest protection program, but not in excess of ten cents ($.10) per acre,
provided such financial charge is not greater than the benefit...
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11-47-170
Section 11-47-170 Acquisition of lands, easements, etc., by municipality; limitations
on condemnation. (a) Except as otherwise provided in subsection (b), whenever in the judgment
of the council, commission, or other governing body of a city or town it may be necessary
or expedient for the carrying out and full exercise of any power granted by the applicable
provisions of this title or any other applicable provision of law, the town or city shall
have full power and authority to acquire by purchase the necessary lands or rights, easements,
or interests therein, thereunder, or thereover or, for the purposes for which private property
may be acquired by condemnation, may proceed to condemn the same in the manner provided by
this article, or by the general laws of this state governing the taking of lands or the acquiring
of interests therein for the uses for which private property may be taken, and such proceedings
shall be governed in every respect by the general laws of this state...
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11-54-4
Section 11-54-4 Binding option agreements for sale of industrial park authorized. Each
municipality in this state holding property as the site of an industrial park is hereby authorized
to make and enter into binding option agreements for the sale of all or any portion of said
industrial park, subject however, to the following conditions and limitations: (1) No option
shall be entered into for a period exceeding one year. (2) Where an appraisal is required
pursuant to Section 11-54-3, the option amount shall be for not less than the average
of the market value stated in two independent appraisals dated not earlier than 60 days prior
to consummation of the option agreement. Where the option agreement is for less than one year,
said original option agreement may be extended by the municipality up to a maximum of one
year without new appraisals. When the provisions on any constitutional amendment relieve or
exempt the municipality from the provisions of Section 94 of the Constitution of...

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40-17-371
Section 40-17-371 Cost of collection; distribution of tax proceeds. (a) The Alabama
Department of Revenue shall retain one-quarter of one percent (0.25%) of the tax proceeds,
less any refunds, from this additional excise tax on gasoline and diesel fuel for its cost
of collection. The department may adopt rules and such forms as may be necessary for the administration
of the excise tax provided for in this article. (b) Each month, prior to the remaining payments
provided in this article, up to $750,000 of the tax proceeds from the additional excise tax
on gasoline and up to $230,000 of the tax proceeds from the additional excise tax on diesel
fuel shall be distributed first to the Alabama Highway Finance Corporation for the payment
of the principal of and interest on bonds to be issued by it to finance improvements to the
ship channel providing access to the facilities of the Alabama State Docks, to the extent
necessary for such purpose. The amount distributed pursuant to this section...
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40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) There is hereby levied,
in addition to all other taxes of every kind now imposed by law, and shall be collected, as
herein provided, a privilege or license tax against the person on account of the business
activities engaged in and in the amount to be determined by the application of rates against
gross receipts, as follows: Upon every person, firm or corporation engaged or continuing within
this state in the business of contracting to construct, reconstruct or build any public highway,
road, bridge, or street, an amount equal to five percent of the gross receipts derived from
performance of such contracts. The term "gross receipts" is herein defined to include
only those amounts derived and received by the contractor from the performance of such contracts.
(b) The proceeds of the taxes levied by this section, after deduction of the cost of
administration and collection of such taxes, shall be distributed as follows: (1)...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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40-3-8
Section 40-3-8 Proration of compensation payments; employment of staff; inventory of
property authorized; authority to contribute to cost of inventory; offices, supplies, etc.,
in certain counties. (a) In every county except a county subject to subsection (b) of this
section, the compensation of the members of any board of equalization and adjustments,
as provided in Section 40-3-7, shall be paid 22 1/2 percent by the state, 38 3/4 percent
by the county and 38 3/4 percent by the largest municipality in the county. (b) This subsection
shall apply to any county of the state having a population of 600,000 or more according to
the last or any subsequent federal census. In each county subject to this subsection, the
compensation of the members of any board of equalization and adjustments, as provided in Section
40-3-7, shall be paid 22 1/2 percent by the state, 38 3/4 percent by the county and 38 3/4
percent by the largest municipality in the county. (c) The compensation of the members of...

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45-48-245
Section 45-48-245 Levy of tax for public school purposes. (a) In order to provide funds
for the benefit of the public schools in Marshall County, the Marshall County Commission is
hereby authorized to levy and to provide for the assessment and collection of any sales and
use taxes generally paralleling the state sales and use taxes in Marshall County or in any
portion thereof as hereinafter provided, which tax or taxes shall be in addition to any and
all other county taxes heretofore or hereafter authorized by law in Marshall County. There
shall be excluded from the levy of any such tax, any sales or use which shall take place in
any incorporated municipality in Marshall County in which the general administration and supervision
of public schools shall be vested in a city board of education. Such governing body, in its
discretion, may submit the question of levying any such tax to a vote of the qualified electors
in any portion of Marshall County in which any such tax is proposed to be...
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