40-17-223
Section 40-17-223 Distribution of tax proceeds derived from lubricating oil. All revenues received
or collected by the Department of Revenue upon the selling, use or consumption, distributing,
storing, or withdrawing from storage in this state of lubricating oil remaining after the
payment of the expense of administration and enforcement of this article are hereby allocated
and appropriated in the following manner: (1) Forty-five percent of the net tax proceeds is
hereby allocated and appropriated for state highway purposes and as the state's share of the
net tax proceeds to be covered into the State Treasury to the credit of the Public Road and
Bridge Fund and disbursed as provided in this article. (2) Fifty-five percent of the net tax
proceeds is hereby allocated and appropriated to be used for highway purposes by the counties
and municipalities to be covered into the State Treasury and disbursed and allocated as hereinafter
provided in this section. a. A portion of the local...
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40-9B-4
Section 40-9B-4 Authorization of abatement. (a) Noneducational ad valorem taxes, construction
related transaction taxes, except those local construction related transaction taxes levied
for educational purposes or for capital improvements for education, and mortgage and recording
taxes, or payments required to be made in lieu thereof, and in the case of a qualifying industrial
or research enterprise described in Section 40-9B-3(a)(10)e. which is owned by an entity organized
under Chapter 6 of Title 37, or by an authority both organized and existing pursuant to Chapter
50A of Title 11, and subject to the payments required to be made in lieu of ad valorem, sales,
use, license, and severance taxes imposed by Section 11-50A-7, in addition to the foregoing,
all other ad valorem taxes, or payments required to be made in lieu thereof, imposed by the
state, counties, municipalities, and other taxing jurisdictions of Alabama, may be abated
with respect to private use industrial property and...
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45-16-85.25
Section 45-16-85.25 Certificate of assessment; issuance of license tag; valuation; municipal
taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which
is principally used in Coffee County who desires to operate a motor vehicle on the public
highways of Alabama shall first return such motor vehicle for ad valorem taxation to the judge
of probate; and the judge of probate shall issue a certificate of assessment on a form prescribed
by the State Department of Revenue, shall collect the tax as shown thereon, and shall make
a duplicate of the tax receipt and keep same on file in his or her office. The license tag
shall be evidence of the payment of the license and ad valorem tax due as provided under this
subpart. (b) Valuation for ad valorem assessment of motor vehicles shall be at the same rate
and on the same basis as is provided in Article 5, commencing with Section 40-12-240, of Chapter
12, Title 40, as heretofore or hereafter amended, and all provisions...
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45-2-244.075
Section 45-2-244.075 Collections and enforcement. The tax authorized to be imposed by this
subpart shall constitute a debt due Baldwin County and may be collected as provided by law.
The tax, together with interest and penalties with respect thereto, shall constitute and be
secured by a lien upon the property of any person from whom the tax is due or who is required
to collect the tax. All of the provisions of the revenue laws of this state which apply to
the enforcement of liens for license taxes due to this state shall apply fully to the collection
of the tax herein levied, and the Baldwin County Commission, for the use and benefit of Baldwin
County, shall collect such tax and enforce this subpart and shall have and exercise for such
collection and enforcement all rights and remedies that this state or the state Department
of Revenue has for collection of the state sales tax. The Baldwin County Commission shall
have full authority to employ such special counsel as it deems necessary...
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45-2-244.105
Section 45-2-244.105 Collections and enforcement. The tax imposed by this subpart shall constitute
a debt due Baldwin County and may be collected as provided by law. The tax, together with
interest and penalties with respect thereto, shall constitute and be secured by a lien upon
the property of any person from whom the tax is due or who is required to collect the tax.
All of the provisions of the revenue laws of this state which apply to the enforcement of
liens for license taxes due this state shall apply fully to the collection of the tax herein
levied, and the State Department of Revenue, for the use and benefit of Baldwin County shall
collect such tax and enforce this subpart and shall have and exercise for such collection
and enforcement all rights and remedies that this state or the department has for collection
of the state sales tax. The State Department of Revenue shall have full authority to employ
such special counsel as it deems necessary from time to time to enforce...
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45-30-160
Section 45-30-160 Distribution of Tennessee Valley Authority payments in lieu of taxes. In
Franklin County, the payments made to the county commission as authorized in Section 40-28-2,
shall be distributed by the county commission as follows: (1) Each local government shall
first receive the same amount of funds which it received from the Alcoholic Beverage Control
Board during the fiscal year ending September 30, 1979, provided, however, that in any fiscal
year after the fiscal year ending September 30, 1979, that the total Tennessee Valley Authority
payments in lieu of taxes distributed to Franklin County by the state is in an amount less
than the amount that all governments in Franklin County received from the Alcoholic Beverage
Control Board in the fiscal year ending September 30, 1979, each local government shall receive
an amount of Tennessee Valley Authority funds which shall be in the same proportion that all
levels of government in Franklin County received in Alcoholic...
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45-41-244.66
Section 45-41-244.66 Fee for collection. For making the collection of taxes authorized to be
levied in Sections 45-41-244.62 and 45-41-244.63, the aforesaid tax collector of the county
shall be entitled to a fee in an amount equal to five percent of the first one hundred dollars
($100) of revenue collected and two percent of all revenue collected over one hundred dollars
($100) from such taxes each calendar month; such fee shall be for the use of the tax collector.
The fee allowed herein shall be deducted from the tax collections each calendar month and
the remainder of such collections shall be remitted to the county; provided, however, such
fee shall be disallowed unless such collections are remitted to the county within the time
allowed by law. If the tax collector is paid on a salary instead of a fee basis, all fees
allowed under the terms of this section to be paid to the tax collector shall be paid, by
the tax collector, into the county treasury, or to the official performing the...
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45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide funds
for financing the cost of public buildings, the Limestone County Commission is hereby authorized
by resolution to levy and provide for the assessment and collection of sales and use taxes,
which shall be in addition to any and all other county taxes heretofore or hereafter authorized
by law in such county. The sales or use tax levied pursuant to this section shall parallel,
except for the rate of tax, the sales and use taxes imposed by the state under Title 40. Any
sales or use tax levied pursuant to this section on any automotive vehicle, truck trailer,
trailer, semi-trailer, or travel trailer required to be registered or licensed with the license
commissioner, where not collected by a licensed Alabama dealer at time of sale, shall be collected
and the collection fees shall be paid in accordance with Sections 40-23-104 and 40-23-107.
(b)(1) In order to provide funds for financing the cost of...
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11-51-185
Section 11-51-185 Request for department to collect municipal taxes; effective date; when department
to perform duties under division. (a) Except where the Department of Revenue is already collecting
taxes on July 1, 1998, any municipality requesting the Department of Revenue to collect its
tax shall forward a certified copy of the enabling act, ordinance, or resolution to the department
at least 30 days prior to the first day of the month on which the act, ordinance, or resolution
is to take effect. (b) A new levy, or a levy changed by an amendment of a municipal ordinance
heretofore adopted, which shall be collected under this division or a new request to collect
shall not be effective nor subject to collection by the Department of Revenue until the first
day of the month next following the expiration of 30 days after receipt by the department
of a certified copy of the enabling ordinance or resolution with any amendments thereto. (c)
The Department of Revenue shall not be required...
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40-12-249
Section 40-12-249 License taxes and registration fees - Trucks or truck tractors - Change in
gross vehicle weight allowance or in use of vehicle. (a) If, after having obtained a license
under Section 40-12-248 for any truck or truck tractor, the owner thereof voluntarily applies
for a license of greater cost than that previously obtained, the cost of the new license shall
be computed on the quarterly declining basis as of the date such license was lawfully due,
and credit for the old license shall be allowed on the basis of the value of the surrendered
license for the corresponding quarter, it being the intent and purpose of this section that
the remaining value of the surrendered license be allowed as a credit on the purchase of the
higher license and that the cost for increased weight allowance or for use as a for-hire or
leased vehicle date from the time of the first use of the vehicle at the greater weight or
from the commencement of the lease or the for-hire operation. (b) If, by...
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