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11-51-71
Section 11-51-71 Disposition of redemption money when lands redeemed. The judge of probate
at the time he is required to remit to the State Treasurer and to the county treasurer redemption
money under the provisions of law in regard to state and county taxes shall also pay to the
city or town treasurer or person designated by the council, board of commissioners, or other
governing body of the municipality as treasurer the proportion of redemption money, if any,
belonging to the municipality, and all of such provisions of law in regard to state and county
taxes shall be applicable to such municipalities and municipal taxes in the same manner and
way as to the state and county taxes. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67;
Code 1940, T. 37, §724.)...
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35-12-73
Section 35-12-73 Exemptions. (a) The following entities are exempt from reporting property
under this article: (1) Electric cooperatives organized under Chapters 6 and 7 of Title 37.
(2) Incorporated municipalities and incorporated municipal boards and county and county boards
of this state. (b) The following property is exempt from reporting under this article: (1)
A gift certificate, gift card, or in-store merchandise credit issued or maintained by any
person engaged primarily in the business of selling tangible personal property at retail.
(2) Property held, due, and owing in a foreign country and arising out of a foreign transaction.
(Act 2004-440, p. 755, §1.)...
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40-10-19
Section 40-10-19 Certificates of purchase - Delivery; contents. (a) As soon after the confirmation
of sale is made as may be practicable, the tax collector must make out and deliver to each
purchaser, other than the state, a certificate of purchase, which shall contain a description
of the real estate sold and show that the sum was assessed by the assessor, to whom assessed,
the date of assessment, for what year or years the taxes were due, the amount of taxes thereon,
the amount of and the name of the holder of each tax lien certificate related thereto, distinguishing
the amount due the state and county and for school purposes and to each holder of a tax lien
certificate and the fees and costs, that it was advertised and how long, that it was offered
for sale and at what time, who became the purchaser, at what price and the fact and date of
the confirmation of such sale. (b) In the event of the tax sale of owner-occupied property
that is taxed as Class III, the certificate shall...
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40-23-104
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase price;
proof of payment of tax. (a) The licensing official shall collect all of the following: (1)
The taxes levied by this article. (2) The municipal gross receipts or sales taxes and county
sales taxes authorized by general or local law on sales made by a person or firm other than
a licensed dealer. (3) The municipal and county use taxes authorized by general or local law
on sales made by dealers doing business outside the State of Alabama and on sales made by
licensed Alabama dealers where municipal and county sales taxes were not collected at the
time of purchase. (4) The state use tax on any such automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer required to be registered or licensed by the judge
of probate. (b) The licensing official shall require, as proof of the purchase price of the
automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or...
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40-5-31
Section 40-5-31 Taxpayer about to jeopardize possibility of collection - Duty of collector.
It shall be the duty of the tax collector, whenever upon information or otherwise he has good
reason to believe that any person owing taxes, whether due or not, is about to leave or remove
his property from the county, or that such person is closing out or going out of business
or disposing of substantially all of his personal property and thereby the collection
of such taxes is endangered, to make out and certify to the judge of probate a bill against
such person for the amount of such taxes and any fees due the assessor or collector; and,
upon the approval thereof by the judge of probate in writing endorsed thereon, such bill shall
operate as a writ of fieri facias which the collector is authorized to execute by levy and
sale, in the same manner as sheriffs are authorized to execute such writs when issued out
of the circuit court. Said writ may be executed in any county of the state where...
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45-3-245
Section 45-3-245 Levy of tax; collection and enforcement; disposition of funds. (a) This section
shall only apply to Barbour County. (b) As used in this section, state sales and use tax means
the tax imposed by the state sales and use tax statutes including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The
County Commission of Barbour County, after a public hearing, notice of which has been given
for at least two consecutive weeks in a newspaper of general circulation in the county and
by posting the notice outside the offices of the county commission, may levy, in addition
to all other previously authorized taxes, an additional one-half cent ($0.005) privilege and
excise license tax against gross sales and gross receipts. All notices shall state the date,
time, and location of the meeting at which the proposal to levy a sales, use, and amusement
tax of not more than one-half cent ($0.005) shall be considered by the...
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45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess funds for road
and bridge projects. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by Article 1 of Chapter 23 of Title 40 and
state use tax means the tax imposed by Article 2 of Chapter 23 of Title 40. (c) (1) In addition
to all other taxes authorized by law, the Geneva County Commission may levy up to a one percent
sales tax and up to a one percent use tax. (2) The proceeds of the tax shall be used for the
construction, maintenance, and operation of a jail with any excess proceeds to be used for
road and bridge projects. (3) The proceeds of all sales which are presently exempt under the
state sales and use tax statutes are exempt from the taxes authorized by this section. (4)
The proceeds of all sales which are presently taxed at a lower rate under the state sales
and use tax statutes shall be taxed under this section at a...
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45-46-233.22
Section 45-46-233.22 Salary deductions. The governing body of Marengo County shall immediately
upon July 30, 1979, begin deducting from the salary of the sheriff an amount equal to six
percent of the annual salary paid to the sheriff. Such sum shall be deducted monthly and distributed
at the end of the fiscal year to the tax collector or other person charged with the duties
of collecting ad valorem taxes in Marengo County. The tax collector shall distribute this
money on a pro rata millage basis to the state, county, and all subdivisions and agencies
thereof except municipalities to which ad valorem taxes are paid. If any sheriff coming under
this subpart shall end his or her tenure of office prior to becoming supernumerary as provided
in Section 45-46-233.20, the tax collector or person charged with collecting the ad valorem
taxes shall withhold from the next money collected on a pro rata millage basis a sum equal
to one-half of the amount paid by the sheriff to the governing body of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-233.22.htm - 1K - Match Info - Similar pages
11-67-66
Section 11-67-66 Confirmation of report; weed liens. At the time fixed for receiving and considering
the report, the governing body shall hear the report, together with any objections which may
be raised by any of the property owners liable to be assessed for the work of abating the
nuisance and thereupon make modifications in the report as deemed necessary, after which by
motion or resolution the report shall be confirmed. The amounts of the cost for abating the
nuisance in front of or upon the various parcels of land mentioned in the report shall hereinafter
be referred to as "weed liens," and shall constitute a weed lien on the property
for the amount of the weed liens, respectively. After confirmation of the reports, a copy
shall be given to the tax collector or revenue commissioner of the county who, under the "Optional
Method of Taxation," is charged with the collection of the municipal taxes pursuant to
Article 1, Division 2, Chapter 51, of Title 11. It shall be the duty of the...
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40-18-19.1
Section 40-18-19.1 Exemptions for severance, unemployment compensation, etc. (a) Effective
for the 1997 state income tax year and each year thereafter, an amount up to twenty-five thousand
dollars ($25,000) received as severance, unemployment compensation or termination pay, or
as income from a supplemental income plan, or both, by an employee who, as a result of administrative
downsizing, is terminated, laid-off, fired, or displaced from his or her employment, shall
be exempt from any state, county, or municipal income tax. (b) An employee whose termination
from employment is due to misconduct shall not be allowed to take the tax exemption provided
in subsection (a). (c) The Department of Revenue shall promulgate rules and regulations to
administer this section. (Acts 1997, No. 97-705, p. 1456, §1.)...
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