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9-17-176
Section 9-17-176 Assessment. (a) The council shall set the initial assessment at no greater
than one-tenth of one cent per gallon of odorized propane. Thereafter, annual assessments
shall be sufficient to cover the cost of plans and programs developed by the council. The
assessment may not be greater than one-half cent per gallon of odorized propane. In no case
may the assessment be raised by more than one-tenth of one cent per gallon of odorized propane
annually. (b) The owner of propane immediately prior to odorization shall make the assessment
on the volume of odorized propane to be sold and placed into commerce in the State of Alabama.
In the event odorized propane is imported into the state, the owner of the odorized propane
immediately prior to importing shall be responsible for making the assessment. Propane designated
for use in another state is not subject to the assessment. Assessments collected from purchasers
of propane gas are payable to the council on a monthly basis by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-176.htm - 2K - Match Info - Similar pages
40-3-25
Section 40-3-25 Appeals - Procedure. All appeals from the rulings of the board of equalization
fixing value of property shall be taken within 30 days after the final decision of said board
fixing the assessed valuation as provided in this chapter. The taxpayer shall file notice
of said appeal with the secretary of the board of equalization and with the clerk of the circuit
court and shall file bond to be filed with and approved by the clerk of the circuit court,
conditioned to pay all costs, and the taxpayer or the state shall have the right to demand
a trial by jury by filing a written demand therefor within 10 days after the appeal is taken.
When an appeal is taken, the taxpayer shall pay the taxes due as fixed for assessment for
the preceding tax year before the same becomes delinquent; and, upon failure to do so, the
court upon motion ex mero motu must dismiss the appeal, unless at the time of taking the appeal
the taxpayer has executed a supersedeas bond with sufficient sureties...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-25.htm - 5K - Match Info - Similar pages
40-26B-75
Section 40-26B-75 Quarterly notice and collection. (a)(1) The annual assessment imposed under
this article shall be due and payable on a quarterly basis during the first 15 business days
of each quarter. (2) Notwithstanding subdivision (1), the installment payment of an assessment
imposed by this article shall not be due and payable until: a. The department issues the written
notice required by this article stating that the payment methodologies to privately operated
hospitals required under this article have been approved by the Centers for Medicare and Medicaid
Services and the waiver under 42 C.F.R. §433.68 for the assessment imposed by this article,
if necessary, has been granted by the Centers for Medicare and Medicaid Services, or if approval
for the State Plan Amendment and the waiver under 42 CFR §433.68 for the assessment imposed
by this article, if necessary, is delayed for any reason, the payment shall be recalulated
by Medicaid upon actual approval; and b. The 30-day...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26B-75.htm - 2K - Match Info - Similar pages
40-7-23
Section 40-7-23 Assessment of escaped taxes; avoidance of penalty; notice and collection. (a)
Whenever the tax assessor, county revenue commissioner, or other assessing official shall
discover that any property, including any improvements on real estate assessed as vacant property,
has escaped taxation in any assessment within five years next preceding the current year,
he shall list, return, and value said property for assessment for the years during which same
has escaped taxation and shall also endorse on such returns the year or years for which the
property has escaped taxation and, except as provided in subsection (b) hereinafter, the accrual
of a penalty of 10 percent of the taxes assessed thereon for each year. (b) Any taxpayer who
escaped assessment of tangible personal property for taxable years ending on or before September
30, 1988 shall not have accrued to his account the 10 percent penalty, provided: (1) He files
a proper tax return and assesses such property not later...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-23.htm - 4K - Match Info - Similar pages
25-4-134
Section 25-4-134 Procedures for collection of delinquent contribution payments. (a) Generally.
The contributions, interest, and penalties required to be paid under this chapter shall be
a first and prior lien upon all property and rights to property, real or personal, of any
employer subject to this chapter. The lien shall arise at the time the contribution report,
or the payment of the contributions, as the case may be, was due to have been filed with or
made to the Department of Labor. The secretary may file in the office of the judge of probate
of any county in this state a certificate which shall show the name of the department for
which it is filed, the amount and nature of the contributions, interest, and penalties for
which a lien is claimed together with any costs that may have accrued, the name of the employer
against whose property a lien for such contributions, interest, and penalties is claimed and
the date thereof. An error in the certificate of the amount shall not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-134.htm - 18K - Match Info - Similar pages
39-2-12
Section 39-2-12 Partial and final payments of contractors by awarding authorities. (a) As used
in this section the following words shall have the meanings ascribed to them as follows: (1)
CONTRACTOR. Any natural person, partnership, company, firm, corporation, association, limited
liability company, cooperative, or other legal entity licensed by the Alabama State Licensing
Board for General Contractors. (2) NONRESIDENT CONTRACTOR. A contractor which is neither a.
organized and existing under the laws of the State of Alabama, nor b. maintains its principal
place of business in the State of Alabama. A nonresident contractor which has maintained a
permanent branch office within the State of Alabama for at least five continuous years shall
not thereafter be deemed to be a nonresident contractor so long as the contractor continues
to maintain a branch office within Alabama. (3) RETAINAGE. That money belonging to the contractor
which has been retained by the awarding authority conditioned on...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/39-2-12.htm - 18K - Match Info - Similar pages
40-10-122
Section 40-10-122 Manner of redemption when land sold to party other than state. THIS SECTION
WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. TO SEE
THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. (a) In order to obtain the redemption
of land from tax sales where the same has been sold to one other than the state, the party
desiring to make such redemption shall deposit with the judge of probate of the county in
which the land is situated the amount of money for which the lands were sold, with interest
payable at the rate of 12 percent per annum from date of sale, and, on the portion of any
excess bid that is less than or equal to 15 percent of the market value as established by
the assessing official, together with the amount of all taxes which have been paid by the
purchaser, which fact shall be ascertained by consulting the records in the office of the
tax collector, or other tax collecting official, with interest on the payment at 12...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-122.htm - 6K - Match Info - Similar pages
9-17-109
Section 9-17-109 Violations; records; fees; assessment and hearing; filling of containers;
installation, maintenance, etc., of appliances; damages. (a) Any person violating this article
or any rule, order, or regulation promulgated pursuant to this article shall, on conviction
thereof, be fined not more than one thousand dollars ($1,000) and may also be imprisoned in
the county jail or sentenced to hard labor for the county for not more than six months. Every
violation of this article or any rule, order, or regulation promulgated pursuant to this article
shall constitute a separate offense. (b) Every person subject to the fees imposed by Section
9-17-106 shall keep and preserve suitable records of all liquefied petroleum gas transactions
subject to fees and any other books or accounts necessary to determine the amount of fees
for which the person is liable under this article. Those records shall be retained for a period
of not less than three years, and shall include the name and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-109.htm - 9K - Match Info - Similar pages
40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax in the
amount hereinafter prescribed against every person engaging in Greene County in the business
of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in
any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The amount of the tax shall be
equal to one percent of the charge for such rooms, lodgings, or accommodations, including
the charge for use of rental of personal property and services furnished in such room or rooms.
(b) There are exempted from the tax levied by this section and from the computation of the
amount of the tax levied or payable hereunder the following: Charges for property sold or
services furnished which are required to be included in the tax levied by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-245.htm - 6K - Match Info - Similar pages
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