40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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40-12-2
Section 40-12-2 Issuance; form of license; levy of county tax; actions for recovery of tax.
(a) Before any person, firm, or corporation shall engage in or carry on any business or do
any act for which a license by law is required, he, they, or it, except as otherwise provided,
shall pay to the judge of probate of the county in which it is proposed to engage in or carry
on such business or do such act, or to the commissioner of licenses or the state Department
of Revenue, as specified, the amount required for such license and shall comply with all the
other requirements of this title. (b) Upon the payment of the amount required for said license
and a fee of $1 herein provided for the issuance of such license and all costs and fees and
penalties which shall have accrued, or for which such person, firm, or corporation shall have
become liable in any proceedings commenced for the collection of such license, or to enforce
payment thereof, such probate judge, commissioner of licenses or...
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40-29-22
Section 40-29-22 Lien for taxes - Validity and priority against certain persons. (a) Purchasers,
holders of security interests, mechanic's lienors, and judgment lien creditors. The lien imposed
by Section 40-29-20 shall not be valid as against any purchaser, holder of a security interest,
mechanic's lienor, or judgment lien creditor until notice thereof which meets the requirements
of subsection (f) has been filed by the Commissioner of Revenue or his delegate, and shall
not be perfected as against any purchaser, holder of a security interest, mechanic's lienor,
or judgment lien creditor until the date such notice is filed. (b) Protection for certain
interest even though notice filed. Even though notice of a lien imposed by Section 40-29-20
has been filed, such lien shall not be valid: (1) SECURITIES. With respect to a security (as
defined in subsection (g)(4)): a. As against a purchaser of such security who at the time
of purchase did not have actual notice or knowledge of the...
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15-8-150
Section 15-8-150 Contents; sufficiency; use of analogous forms. The forms of indictment set
forth in this section in all cases in which they are applicable, are sufficient, and analogous
forms may be used in other cases. (1) CAPTION, COMMENCEMENT AND CONCLUSION GENERALLY. The
State of Alabama,) Circuit court, ___ session, ___) 20___ The grand jury of said county charge
that, before the finding of this indictment, etc. (describing the offense as in the following
forms), against the peace and dignity of the State of Alabama. E.F.J.,District Attorney of
the ______ circuit. (2) ADVERTISING, ETC., UNREGISTERED SECURITIES. A. B. did, contrary to
law, and subsequent to the ____ day of ____, 20__, advertise (or otherwise describing the
unlawful act) in this state for the purpose of inducing or securing subscriptions to or sales
of the capital stock of the X. Y. company (or otherwise describing the security so advertised),
which said stock (or other security) had not then...
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11-42-131
Section 11-42-131 Continuation of civil actions against municipality annexed. All civil actions
pending against the city or town annexed shall, on notice, be made a civil action against
the city or town annexing the other city or town, and the right to prosecute to final judgment
such civil action or actions against the annexing city or town shall exist the same as if
the right of action originally existed against the annexing city or town. (Code 1907, §1144;
Code 1923, §1839; Code 1940, T. 37, §206.)...
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11-42-160
Section 11-42-160 Continuation of rights of action against municipality annexed. All rights
of action existing against the city or town annexed shall be a right of action against the
city or town annexing the other city or town, and a civil action may be brought against the
annexing city or town the same as if the right of action originally existed against the annexing
city or town. (Code 1907, §1145; Code 1923, §1840; Code 1940, T. 37, §207.)...
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11-42-161
Section 11-42-161 Continuation of civil actions brought by municipality annexed. All civil
actions pending brought by the city or town annexed, shall, on motion, be made a civil action
by the city or town annexing the other city or town, and the right to prosecute such civil
action to final judgment by the annexing city or town shall exist the same as if the right
of action originally existed in favor of the annexing city or town. (Code 1907, §1146; Code
1923, §1841; Code 1940, T. 37, §208.)...
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11-42-162
Section 11-42-162 Continuation of rights of action of municipality annexed. All rights of action
existing in favor of the city or town annexed shall be a right of action existing in favor
of the city or town annexing the other city or town, and it may bring a civil action the same
as if such right of action originally existed in favor of the annexing city or town. (Code
1907, §1147; Code 1923, §1842; Code 1940, T. 37, §209.)...
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45-35-244.33
Section 45-35-244.33 Charge for collection. (a) The Houston County Commission or its designee
shall charge the municipality for collecting municipal license, privilege, sales, and use
taxes a certain percentage of the amount collected. Notwithstanding the foregoing, the charge
shall not exceed five percent of the amount collected where the population of the city or
town is over 5,000 and shall not exceed 10 percent of the amount collected where the population
of the city or town is 5,000 or less. The Houston County Commission or its designee shall
cause, once each month, the amount of the charges, as determined by the Houston County Commission
in agreement with the respective municipality, to be retained or paid to the General Fund
of Houston County, for general fund purposes and uses. The percentage shall be in lieu of
any payment to Houston County for collecting the special municipal tax and may be deducted
each month from the gross revenues from the special municipal tax before...
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11-42-182
Section 11-42-182 Collection and disposition of taxes, special assessments, etc., of absorbed
municipalities. The city or town so altering or rearranging its boundary lines, shall not
stay, arrest, or interfere with any proceedings for the collection or enforcement of any tax,
special assessment, or special tax, and the same shall proceed and be carried to a finality
by the proper officers of the city or town whose boundary lines shall be so altered or rearranged,
and the proceeds thereof shall be paid over to the treasurer of such city or town so altering
or rearranging its boundary lines to be used for the purpose for which the tax was levied
or the proceedings instituted. (Code 1907, §1158; Code 1923, §1872; Code 1940, T. 37, §231.)...

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