11-51-56
Section 11-51-56 Charging against tax collector of insolvent municipal taxes and taxes in litigation.
Upon the allowance and credit to the county tax collector of insolvent taxes and taxes in
litigation, the county commission shall in behalf of such municipalities state a new account
against the tax collector for the amounts of insolvent municipal taxes and municipal taxes
in litigation in the same manner and way as is provided in regard to insolvent county taxes
and county taxes in litigation under the provisions of law in regard to state and county officers,
and the collector shall remain charged with such sum until the liability is discharged under
the provision of the law. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940,
T. 37, §713.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-56.htm - 1K - Match Info - Similar pages

40-5-26
Section 40-5-26 New accounts of insolvent taxes and taxes in litigation stated with collector.
Upon the allowance and credit to the tax collector of insolvent taxes and taxes in litigation,
as provided in Sections 40-5-24 and 40-5-25, the county commission shall, on behalf of the
county, state a new account against the collector for the amounts of insolvent county taxes
and county taxes in litigation so allowed and credited; and, upon allowance by the Comptroller
of the credits for insolvent state taxes and state taxes in litigation, as provided in Section
40-5-25, a new account must be stated by the Comptroller against the collector for the amounts
of insolvent state taxes and the amounts of state taxes in litigation so allowed and credited;
and the collector shall remain charged with such sums until the liability is discharged, as
hereinafter provided. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §212.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-26.htm - 1K - Match Info - Similar pages

11-51-59
Section 11-51-59 Final report by tax collector as to uncollected balances of insolvent taxes
and taxes in litigation; crediting of tax collector for same. At the same time the county
tax collector makes final report of the uncollected balance of insolvent taxes as provided
by law for state and county taxes to the county commission, he shall embrace in and as a part
of said report the uncollected balance of insolvent municipal taxes and taxes in litigation
in the same manner and way as he is required to make for state and county taxes, including
the taxes still in litigation, and the county commission shall allow the collector credit
for insolvent municipal taxes and taxes in litigation in the same manner and way as the county
commission is authorized to allow credits for insolvent county taxes and taxes in litigation.
(Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §716.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-59.htm - 1K - Match Info - Similar pages

40-5-25
Section 40-5-25 List of insolvents and list of errors in assessments - Certification of corrected
lists to Department of Revenue. Within 10 days after the meeting of the county commission
at which such allowances were made, the presiding officer of the commission must certify to
the Department of Revenue and the Comptroller separately the itemized list as ascertained
and allowed by the commission of insolvent taxes, errors in assessments and taxes in litigation,
showing in each instance the name of the taxpayer and the amount of state taxes and special
taxes charged against him and, in the case of taxes in litigation, showing also when and in
what court suit was brought; and if such lists are found to be correct and have been approved
by the Department of Revenue, the Comptroller must, upon the final settlement of the collector,
allow him credit for the amount of state taxes and special state taxes shown by such lists.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §211.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-25.htm - 1K - Match Info - Similar pages

45-8-240.31
Section 45-8-240.31 Delinquent taxes statement; list of delinquent properties; newspaper notice;
trial and decree of sale; fees; reports. (a) After the first day of January, the Tax Collector
of Calhoun County shall mail a statement to all delinquent taxpayers addressed to the party
in whose name the property was assessed, showing a brief description of the property, and
the amount of taxes, fees, and cost due. It shall be the duty of such party to pay the taxes
and fees assessed and charged against the property. The failure to comply with the requirement
of this section, or the failure to receive the statement shall not invalidate a sale of the
property for taxes, nor invalidate the title of any property sold for taxes. (b)(1) Within
the time allowed by law, it shall be the duty of the tax collector to furnish the judge of
probate a list of all property on which the entire amount of taxes have not been paid, which
list shall show the name of the person to whom the property was...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-240.31.htm - 7K - Match Info - Similar pages

45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages

45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages

45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.20.htm - 14K - Match Info - Similar pages

40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns, maintains
or keeps in this state a manufactured home as defined according to subsection (n) of this
section, except a manufactured home that constitutes a part of the inventory of a manufacturer
or dealer, shall pay an annual registration fee of $24 for an owner occupied single wide (one
transportable module) manufactured home, $48 for an owner occupied double wide or larger (two
or more transportable modules) manufactured home, $48 for a commercial single wide (one transportable
module) manufactured home, or $96 for a commercial double wide or larger (two or more transportable
modules) manufactured home, provided, however, that any manufactured home 10 years of age
or greater but less than 20 years of age shall pay 75 percent of the above stated fees, and
any manufactured home 20 years of age or greater shall pay 50 percent of the above stated
fees; and upon payment thereof such owner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-255.htm - 15K - Match Info - Similar pages

40-5-30
Section 40-5-30 Report when collector retires from office. If the collector, while charged
with the collection of insolvent taxes and taxes in litigation, shall retire from office before
the expiration of the time allowed to make such collection, he shall make, to the meeting
of the county commission next following the date of his retirement, the report required by
Section 40-5-29, whereupon allowance must be made and certified and credits entered as provided
in said section; but his successor in office must be charged with the several accounts so
credited to the retiring collector and is charged with the duty of collecting, reporting,
and paying the same and making final report of uncollected balance in all respects as if no
change in office has been made. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §216.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-30.htm - 1K - Match Info - Similar pages