11-51-184
Section 11-51-184 Employment of special counsel. The Commissioner of Revenue may employ special
counsel when necessary from time to time to enforce collection of municipal license taxes
for the municipality and otherwise to enforce the provisions of the ordinance levying such
taxes, including any litigation required, and the Department of Revenue may pay special counsel
such fees as the commissioner considers reasonable and proper from the proceeds of the taxes
payable to the city or town under the provisions of this division. (Acts 1965, 1st Ex. Sess.,
No. 203, p. 272, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-184.htm - 890 bytes - Match Info - Similar pages

22-29-20
Section 22-29-20 Grants to local public bodies - Plan or program. The plan or program for funding
the grant by the authority to a local public body for a project may be any one or more of
the following, as shall be approved by the authority: (1) An appropriation by the state. (2)
A grant by a corporation, foundation, fund or agency, public or private, to the state for
the purpose of abating water pollution or assisting local public bodies with their projects;
provided, that the state shall not receive any grant from a local public body which has received
or is to receive a grant for its project from the state. (3) The undertaking by the local
public body to levy, collect and pay over to the authority and to continue to levy, collect
and pay over to the authority sums sufficient to pay bond service charges with respect to
the bonds of the authority issued to fund a grant for such project the proceeds of any one
or more of the following: a. Any sewer or waste disposal service fee or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-29-20.htm - 2K - Match Info - Similar pages

22-29-21
Section 22-29-21 Grants to local public bodies - Powers of local public bodies. In order to
provide for the funding of the grant by the authority for a project to the local public body,
such local public body is hereby authorized and empowered, any existing statute to the contrary
notwithstanding, to do and perform any one or more of the following: (1) To obligate itself
to pay to the authority at periodic intervals a sum sufficient to provide bond service charges
with respect to the bonds of the authority issued to fund the grant for such project. (2)
To levy, collect and pay over to the authority and to obligate itself to continue to levy,
collect and pay over to the authority the proceeds of any one or more of the following: a.
Any sewer or waste disposal service fee or charge; b. Any privilege or license tax; or c.
Any special assessment on the property drained, served or benefited by the project. (3) To
undertake and obligate itself to pay its contractual obligation to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-29-21.htm - 2K - Match Info - Similar pages

27-61-1
Section 27-61-1 Surplus Lines Insurance Multi-State Compliance Compact. The Surplus Lines Insurance
Multi-State Compliance Compact Act is enacted into law and entered into with all jurisdictions
mutually adopting the compact in the form substantially as follows: PREAMBLE WHEREAS, with
regard to Non-Admitted Insurance policies with risk exposures located in multiple states,
the 111th United States Congress has stipulated in Title V, Subtitle B, the Non-Admitted and
Reinsurance Reform Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection
Act, hereafter, the NRRA, that: (A) The placement of Non-Admitted Insurance shall be subject
to the statutory and regulatory requirements solely of the insured's Home State, and (B) Any
law, regulation, provision, or action of any State that applies or purports to apply to Non-Admitted
Insurance sold to, solicited by, or negotiated with an insured whose Home State is another
State shall be preempted with respect to such application;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-61-1.htm - 62K - Match Info - Similar pages

40-21-20
Section 40-21-20 What considered in arriving at taxable value of property. In arriving at the
value of such taxable property, whenever used in this chapter or whenever required, the Department
of Revenue, the tax assessors, deputy tax assessors, board of equalization, or other assessing
authorities and the courts shall be authorized to consider and may consider original costs,
reproduction cost new less depreciation, recent sales of contiguous or similar property, the
nature of the property, its location, whether in town, city or county, whether it is vacant
or occupied, its proximity to local advantages, its use, its fitness for the use to which
employed, or its fitness for other uses, the quality of soil, its growth of timber, its mines,
minerals, coal beds, oil or gas deposits, the amount and character of improvements thereon,
the amount of insurance carried on each item of property, the gross and net income received
therefrom during the year or years preceding the date of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-20.htm - 2K - Match Info - Similar pages

40-7-13
Section 40-7-13 Assessment of property in possession of commission merchants and assignees
and consignees authorized to sell. Commission merchants and all persons trading and dealing
on commission, assignees and consignees authorized to sell and persons having in their possession
goods, wares, or merchandise belonging to another and subject to taxation in any county, city,
or town of Alabama, where said property is located, when the owner of the property does not
reside in the county, are deemed to be owners of the property in their possession for the
purpose of assessment, and unless such goods, wares, or merchandise have been otherwise listed
for taxation, the same shall be listed separately from any other goods, wares, or merchandise
owned by such person, firm, or corporation for taxation, and the name of the assignor or consignor
shall be listed on the return, the same shall be assessed for taxation to the person, firm,
or corporation who has such goods, wares, or merchandise in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-13.htm - 2K - Match Info - Similar pages

45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal program. (a)
This section shall only apply to Choctaw County. (b) As used in this section, state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63 of the Code of Alabama 1975. (c) The County Commission of Choctaw County may
levy, in addition to all other taxes, a privilege license tax against gross sales in an amount
up to two cents which shall be exclusively for the operational fund of the county mandatory
solid waste disposal program. The gross proceeds of all sales which are presently exempt under
the state sales and use tax statutes are exempt from the tax authorized by this section. (d)
The tax levied by this section shall be collected by the State Department of Revenue, or such
other entity as determined by the county commission, at the same time and in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-241.01.htm - 6K - Match Info - Similar pages

45-20-172.56
Section 45-20-172.56 Payment of assessments. Payment of any assessment, or if delinquent, the
collection of the assessment, shall be made in the manner and as provided for the payment
of municipal improvement assessments as provided for the payment of and delinquent collection
of municipal improvement assessments pursuant to Article 1, commencing with Section 11-48-1,
of Chapter 2 of Title 11. The city may, in the latter notice, elect to have the revenue commissioner
collect the assessment by adding the same to the tax bill; upon the election the revenue commissioner
shall collect the assessment using all methods available for collecting ad valorem taxes.
Ten percent of the amount of each assessment collected by the county revenue commissioner
shall be retained by the county revenue commissioner and used for operational purposes. (Act
94-540, p. 991, Art. III, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-172.56.htm - 1K - Match Info - Similar pages

45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only apply to Fayette
County. (b) As used in this section, state sales and use tax means the tax imposed by the
state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission
of Fayette County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent privilege license tax against gross sales
or gross receipts which shall become effective on September 1, 2000. (2) The gross receipts
of any business and the gross proceeds of all sales which are presently exempt under the state
sales and use tax statutes are exempt from the tax authorized by this section. (d) The tax
levied by this section shall be collected by the State Department of Revenue at the same time
and in the same manner as state sales and use taxes are collected. On or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-242.20.htm - 6K - Match Info - Similar pages

45-3-171.26
Section 45-3-171.26 Payment of assessments. Payment of any assessment, or if delinquent, the
collection of the assessment, shall be made in the manner and as provided for the payment
of municipal improvement assessments as provided for the payment of an delinquent collection
of municipal improvement assessments pursuant to Article 1 (commending with Section 11-48-1)
of Chapter 2 of Title 11. The city may, in the latter notice, elect to have the revenue commissioner
collect the assessment by adding the same to the tax bill; upon the election the revenue commissioner
shall collect the assessment using all methods available for collecting ad valorem taxes.
Ten percent of the amount of each assessment collected by the county revenue commissioner
shall be retained by the county revenue commissioner and used for operational purposes. (Act
97-886, 1st Sp. Sess., p. 242, Art. III, §6; Act 97-929, p. 382, Art. III, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-171.26.htm - 1K - Match Info - Similar pages