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40-2A-8
Section 40-2A-8 Procedures governing denial or revocation of licenses, permits, and certificates
of title; procedures for contesting any other act or failure to act; appeals. (a) The department
shall notify a taxpayer in writing of any act or proposed act or refusal to act concerning
the denial or revocation of a license, permit, or certificate of title concerning which the
taxpayer has any interest. The notice must be mailed by either first-class U.S. mail, U.S.
mail with delivery confirmation, or certified U.S. mail to the taxpayer's last known address.
Any taxpayer aggrieved by any act or proposed act or refusal to act concerning the denial
or revocation of a license, permit, or certificate of title by the department shall be entitled
to file a notice of appeal from such act or proposed act or refusal to act with the Alabama
Tax Tribunal. Such notice of appeal must be filed within 30 days of the date notice of such
act or refusal to act is mailed to the taxpayer, and such appeal, if...
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45-11-244.03
Section 45-11-244.03 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) On the storage, use,
or other consumption in the county of tangible personal property, not including, however,
materials and supplies bought for use in fulfilling a contract for the painting, repairing,
or reconditioning of vessels, barges, ships, other watercraft and commercial fishing vessels
of over five tons load displacement as registered with the United States Coast Guard and licensed
by the State of Alabama Department of Conservation and Natural Resources, purchased at retail
on or after the effective date of such tax, for storage, use, or other consumption in the
county at the rate of one percent of the sales price of such property or the amount of tax
collected by the seller, whichever is greater, except as provided in...
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45-11-245.03
Section 45-11-245.03 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) On the storage, use,
or other consumption in the county of tangible personal property, not including, however,
materials and supplies bought for use in fulfilling a contract for the painting, repairing,
or reconditioning of vessels, barges, ships, other watercraft and commercial fishing vessels
of over five tons load displacement as registered with the U.S. Coast Guard and licensed by
the State of Alabama Department of Conservation and Natural Resources, purchased at retail
on or after the effective date of such tax, for storage, use, or other consumption in the
county at the rate of one percent of the sales price of such property or the amount of tax
collected by the seller, whichever is greater, except as provided in subdivisions...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.03.htm - 5K - Match Info - Similar pages
45-23-240.44
Section 45-23-240.44 Payment of tax required for issuance of license. To prevent motor vehicles
from escaping taxation and to provide for a more efficient procedure for assessment and collection
of taxes due on same, no licenses shall be issued to operate motor vehicles on the public
highways of this state, nor shall any transfer be made by the tax assessor until the ad valorem
tax on such vehicles shall have been paid to the county for the preceding year as evidenced
by receipt from the tax assessor. Every person, firm, or corporation driving or owning a motor
vehicle who desires to operate a motor vehicle on the public highways of Alabama shall first
return such motor vehicle for ad valorem taxation purposes to the tax assessor who shall issue
a certificate of assessment on a form prescribed by the State Department of Revenue, shall
collect the taxes 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...
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45-25-240.24
Section 45-25-240.24 Payment of tax required for issuance of license. To prevent motor vehicles
from escaping taxation and to provide for a more efficient procedure for assessment and collection
of taxes due on same, no licenses shall be issued to operate motor vehicles on the public
highways of this state, nor shall any transfer be made by the tax assessor until the ad valorem
tax on such vehicles shall have been paid to the county for the preceding year as evidenced
by receipt from the tax assessor. Every person, firm, or corporation driving or owning a motor
vehicle who desires to operate a motor vehicle on the public highways of Alabama shall first
return such motor vehicle for ad valorem taxation purposes to the tax assessor who shall issue
a certificate of assessment on a form prescribed by the State Department of Revenue, shall
collect the taxes shown thereon, and shall make a duplicate of the tax receipt and keep same
on files in his or her office. The license tag shall be...
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45-30-240.24
Section 45-30-240.24 Payment of tax required for issuance of license. To prevent motor vehicles
from escaping taxation and to provide for a more efficient procedure for assessment and collection
of taxes due on same, no licenses shall be issued to operate motor vehicles on the public
highways of this state, nor shall any transfer be made by the tax assessor, until the ad valorem
tax on such vehicles shall have been paid to the county for the preceding year as evidenced
by receipt from the tax assessor. Every person, firm, or corporation driving or owning a motor
vehicle who desires to operate a motor vehicle on the public highways of Alabama shall first
return such motor vehicle for ad valorem taxation purposes to the tax assessor who shall issue
a certificate of assessment on a form prescribed by the State Department of Revenue, shall
collect the taxes 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-240.24.htm - 1K - Match Info - Similar pages
45-40-242.04
Section 45-40-242.04 Payment of tax required for issuance of license. To prevent motor vehicles
from escaping taxation and to provide for a more efficient procedure for assessment and collection
of taxes due on same, no licenses shall be issued to operate motor vehicles on the public
highways of this state, nor shall any transfer be made by the tax assessor until the ad valorem
tax on such vehicles shall have been paid to the county for the preceding year as evidenced
by receipt from the tax assessor. Every person, firm, or corporation driving or owning a motor
vehicle who desires to operate a motor vehicle on the public highways of Alabama shall first
return such motor vehicle for ad valorem taxation purposes to the tax assessor who shall issue
a certificate of assessment on a form prescribed by the State Department of Revenue, shall
collect the taxes 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-242.04.htm - 1K - Match Info - Similar pages
32-8-31
Section 32-8-31 Exemptions. No certificate of title shall be issued under this chapter for
any of the following: (1) A vehicle owned by the United States or any agency thereof. (2)
A vehicle owned by a manufacturer or dealer and held for sale, even though incidentally moved
on the highway or used for purposes of testing or demonstration, or a vehicle used by a manufacturer
solely for testing. (3) A vehicle owned by a nonresident of this state and not required by
law to be registered in this state. (4) A vehicle for which the Alabama license plate issuing
official has verified that both the current owner and operator is recorded as the owner and
operator on a currently effective certificate of title issued by another state and the certificate
of title is being held by a recorded lienholder. (5) A vehicle moved solely by animal power.
(6) An implement of husbandry. (7) Special mobile equipment. (8) A pole trailer. (9) A trailer,
semi-trailer, travel trailer, or moving collapsible and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-8-31.htm - 2K - Match Info - Similar pages
40-12-252
Section 40-12-252 Basis of tax for trailers; permanent license plate. (a) The following annual
license taxes and registration fees are hereby imposed and shall be charged for each trailer,
other than manufactured homes, operated on the public highways of this state: (1) For each
privately owned utility trailer or travel trailer, which is not operated for hire, lease,
or rental, twelve dollars ($12). (2) For each utility trailer, rented or leased for compensation
of any kind or nature, fifteen dollars ($15). (3) For each truck or tractor trailer or semitrailer,
twenty dollars ($20); and provided, that any trailer or semitrailer used by a farmer exclusively
for transporting farm products to and from market or for transporting the personal property
of a farmer for his or her own use on the farm shall not be subject to the license taxes and
registration fees provided for in this section. Trailers of any kind or description for hauling
passengers for hire are prohibited by law and shall not...
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40-12-395
Section 40-12-395 License - Supplemental licenses; off-site sales. (a) A person licensed under
this article shall obtain a supplemental license for each additional place of business, in
a manner as prescribed by the commissioner and upon payment of an additional application fee
of five dollars ($5) for each additional location. The signage and other requirements of Section
40-12-392 shall apply to each additional place of business. Only one licensed dealer shall
operate at the same place of business. (b) Notwithstanding the requirement that sales of new
and used motor vehicles shall be made only from the permanent location of the new or used
motor vehicle dealer, such dealers may conduct sales of new and used motor vehicles from locations
off-site of their permanent locations on the following conditions: (1) The off-site sales
events shall not exceed three per dealer per license year with each sale not to exceed 10
consecutive calendar days in duration. Off-site sales of new motor...
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