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40-26-16
Section 40-26-16 Failure to add tax to price of service; refund or absorption of tax prohibited.
It shall be unlawful for any person, firm or corporation engaged in or continuing within this
state in any business for which a license or privilege tax is required by this chapter to
fail or refuse to add to the price of the service rendered the amount due by the taxpayer
on account of the tax levied by this chapter. Nor shall any person refund or offer to refund
all or any part of the amount collected as tax under this chapter or to absorb such tax or
to advertise directly or indirectly the absorption or refund of such tax or any portion of
the same. Any person, firm or corporation violating any of the provisions of this section
shall be guilty of a misdemeanor and upon conviction shall be fined in a sum not less than
$50 nor more than $100, or may be imprisoned in the county jail for not more than six months,
or by both such fine and imprisonment, and each act or violation of the...
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40-9-19
Section 40-9-19 Homesteads. (a)(1) Homesteads, as defined by the Constitution and laws of Alabama,
are exempt from all state ad valorem taxes. In no case shall the exemption apply to more than
one person or head of the family, nor shall the exemption exceed $4,000 in assessed value
or 160 acres in area for any resident of this state who is not over 65 years of age. (2) The
homesteads of residents of this state, over 65 years of age, or who are retired due to permanent
and total disability, regardless of age, or who are blind as defined in Section 1-1-3, regardless
of age or whether such person is retired, shall be exempt from all state ad valorem taxes.
(3) The state Commissioner of Revenue may define and specify the condition or state of health
that makes a person "permanently and totally disabled" and may issue certificates
of disability to the person as he or she may find meets such specifications. Any person who
is drawing any pension or annuity from the armed services or a company...
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11-47-170
Section 11-47-170 Acquisition of lands, easements, etc., by municipality; limitations on condemnation.
(a) Except as otherwise provided in subsection (b), whenever in the judgment of the council,
commission, or other governing body of a city or town it may be necessary or expedient for
the carrying out and full exercise of any power granted by the applicable provisions of this
title or any other applicable provision of law, the town or city shall have full power and
authority to acquire by purchase the necessary lands or rights, easements, or interests therein,
thereunder, or thereover or, for the purposes for which private property may be acquired by
condemnation, may proceed to condemn the same in the manner provided by this article, or by
the general laws of this state governing the taking of lands or the acquiring of interests
therein for the uses for which private property may be taken, and such proceedings shall be
governed in every respect by the general laws of this state...
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11-92C-15
Section 11-92C-15 Failure to pay past due assessments. If any user, lessee, or owner of the
project fails to pay when due, with time being of the essence, any assessments or fees due
under this chapter, including, but without limitation, any payments in lieu of taxes, collectively
"past due assessment," then the authorizing subdivision or authority, or their designated
agents, collectively the "fee collector," may commence proceedings to foreclose
on the land and improvements of the user, lessee, or owner of the project having land within
the State of Alabama, subject to the terms of any executed agreement between the fee collector
and the user, lessee, or owner of the project, as follows: (1) A fee collector shall send
a letter by means of United States certified mail, return receipt requested, to the last known
address of the user, owner, or lessee of the project. The address of the user, owner, or lessee
as shown in the tax assessment records of the tax assessor or revenue...
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45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following terms have the
meanings here given them: (1) COUNTY. Any county now or hereafter subject to this subpart.
(2) COUNTY GOVERNING BODY. The county board of revenue, the county commission, or other like
body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director of the county
department of revenue, the license commissioner, or judge of probate of the county, or any
other public officer performing like duties in the county. (4) SECTION 3 AS AMENDED IN 1979.
Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL UNBROKEN PACKAGE POLICY. The
state policy in effect when the original Section 3 of Act 388 of the 1965 Regular Session
was approved in August 1965, prohibiting licensees from selling or keeping for sale liquor
or wine except in an original unbroken package. (6) THE 1979 AMENDMENT. The act the Legislature
of Alabama adopted during its Regular Session of 1979 amending the original...
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45-45-201.07
Section 45-45-201.07 Payment of tax required for issuance of license. To prevent motor vehicles,
as defined by Section 40-12-240, from escaping taxation and to provide for the more efficient
assessment and collection of taxes due on same, no license shall be issued to operate a motor
vehicle on the public highways of this state, nor shall any transfer be made by the director
of the department as provided under this part, until the ad valorem tax on such vehicle shall
have been paid in the county for the preceding year, as evidenced by a receipt of the director
of the department where the owner of the vehicle resides, if the vehicle is owned by an individual;
and if the vehicle is owned by a firm, corporation, or association, then as evidenced by the
receipt of the director of the department in the county in which the motor vehicle is used
or operated; provided, that this section shall not apply to motor vehicles owned by dealers,
the state, counties, and municipalities. Every person,...
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11-32-2
Section 11-32-2 Definitions. As used in this chapter, the following words and phrases shall
mean the following unless the context clearly indicates otherwise: (1) AD VALOREM TAX. Those
real and personal property ad valorem taxes collected by the county tax collector, the director
of revenue of the county, or revenue commissioner, if any, for the county, but shall exclude
all ad valorem taxes collected for the State of Alabama and all boards of education, municipalities,
fire districts, or other entities located in the county. (2) APPLICANT. A natural person who
files a written application with the governing body of any county to which this chapter applies
and with a municipality in the county, all in accordance with Section 11-32-3. (3) AUTHORITY.
The public corporation organized pursuant to this chapter, which shall be an agency of the
state but shall not be a political subdivision of the state. (4) AUTHORIZING COUNTY. Any county
the governing body of which shall have adopted an...
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11-49A-2
Section 11-49A-2 Definitions. The following words and phrases used in this chapter, and others
evidently intended as the equivalent thereof, shall, in the absence of clear implication herein
otherwise, be given the following respective interpretations herein: (1) APPLICANT. A natural
person who files a written application with the governing body of any municipality to which
this chapter applies all in accordance with the provisions of Section 11-49A-4. (2) AUTHORITY.
A public corporation organized pursuant to the provisions of this chapter. (3) AUTHORIZING
MUNICIPALITY. Any municipality the governing body of which shall have adopted an authorizing
resolution. (4) AUTHORIZING RESOLUTION. A resolution, adopted by the governing body of any
municipality to which this chapter applies all in accordance with the provisions of Section
11-49A-4, that authorizes the incorporation of an authority. (5) BOARD. The board of directors
of an authority. (6) BONDS. Shall include bonds, notes, and...
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11-81-4
Section 11-81-4 Issuance of refunding interest-bearing certificates of indebtedness, warrants
or notes by municipalities; pledge of tax, revenues, etc., for payment of principal and interest
on same. The governing body of any municipality in this state is hereby authorized to issue,
without an election, refunding interest-bearing certificates of indebtedness or refunding
interest-bearing warrants or refunding interest-bearing notes maturing at such time or times
as the governing body may determine, not exceeding 30 years from their respective dates, for
the purpose of funding or refunding outstanding certificates of indebtedness or warrants or
notes of such municipality or any outstanding revenue bonds of such municipality issued under
the provisions of Article 5 of Chapter 81 of Title 11 as amended, or predecessor statute or
any combination thereof, whether the same are due at the time of such funding or refunding
or at a later date, in an aggregate principal amount not exceeding the...
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40-12-22
Section 40-12-22 Disposition of moneys by probate judge. Within 20 days after the end of each
month, the probate judge must remit to the State Treasurer at the expense of the state all
money received by him for licenses belonging to the state and pay to the county treasurer
all the money received by him for licenses belonging to the county, and within the same time
the probate judge shall forward to the Comptroller and to the Department of Revenue each certified
list of all licenses issued by him, stating thereon for what business issued, amount collected
for each license, from whom collected, and the date of such collection; and, if no licenses
have been issued, he shall report that fact; provided, that for the months of October, November,
and December of each calendar year, the probate judge shall be granted an additional period
of 10 days in which to make the remittances and certification of lists above specified and
for such months shall be required to make such remittances and...
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