32-6-550
Section 32-6-550 Issuance of distinctive license plates; duration; fees; design. (a) Upon application to the judge of probate or license commissioner, compliance with motor vehicle registration and licensing laws, payment of regular fees required by law for license plates for private passenger or pleasure motor vehicles, and payment of an additional annual fee of fifteen dollars ($15), owners of motor vehicles who are residents of Alabama shall be issued distinctive "Proud of Our Indian Heritage" license plates, and also owners of motor vehicles who are residents of Alabama shall be issued distinctive "Alabama Poultry Foundation" license plates upon payment of an additional annual fee of thirty-five dollars ($35). (b) These plates shall be valid for five years, and may then be replaced with plates of the same type or other valid plates. (c) Payment of required license fees and taxes for the years during which a new plate is not issued shall be evidenced as provided in Section 32-6-63....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-550.htm - 1K - Match Info - Similar pages
40-18-140
Section 40-18-140 Contribution designations. (a)(1) Each Alabama resident individual income taxpayer desiring to contribute to any of the programs listed in subsection (b) may designate an amount of his or her refund, rounded off in whole dollars, in an appropriate box on the state income tax return form, to be credited to the program. (2) All future check-offs, duly enacted by the Legislature subsequent to April 17, 2006, shall be accorded an appropriate box on the state income tax return forms, subject to the terms and conditions prescribed herein, without the requirement that they be added by amendment to this section. (b) Contributions received for the following authorized charitable and nonpolitical income tax check-off recipients, less costs of administration to the Department of Revenue not to exceed five percent, shall be distributed and appropriated as provided herein: (1) Contributions to the Alabama Aging Program shall be deposited with the State Treasurer into the Alabama...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-140.htm - 6K - Match Info - Similar pages
40-23-200
Section 40-23-200 Definitions. For purposes of this division, the following words or phrases shall have the following meanings: (1) AGREEMENT. The Streamlined Sales and Use Tax Agreement. (2) COMMISSION. The Alabama Streamlined Sales and Use Tax Commission created in this division to develop, implement, and administer programs necessary to come into compliance with the provisions of the Streamlined Sales and Use Tax Agreement. (3) COMMISSIONER. The Commissioner of the Department of Revenue. (4) DEPARTMENT. The Department of Revenue. (5) SINGLE ENTITY ADMINISTRATION. A program to provide state-level administration of state and local jurisdiction sales and use tax in compliance with the provisions of the Streamlined Sales and Use Tax Agreement. (6) STREAMLINED SALES AND USE TAX AGREEMENT. The multi-state agreement by that name or any subsequent name the purpose of which is to simplify and modernize sales and use tax administration in member states in order to reduce the burden of tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-200.htm - 1K - Match Info - Similar pages
40-29-73
Section 40-29-73 Failure to collect and pay over tax, or attempt to evade or defeat tax. (a) General rule. Any person required to collect, truthfully account for, and/or pay over any tax imposed by Sections 40-17-2, 40-17-220, 40-18-71, 40-21-82, 40-23-2, 40-23-61, 40-26-1 and any other local sales, use, and gross receipts taxes collected by the state Department of Revenue who willfully fails to collect such tax, or truthfully account for, and/or pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable for a penalty up to the total amount of the tax evaded, or not collected, or not accounted for and paid over. (b) Extension of period of collection where bond is filed. (1) IN GENERAL. If, within 30 days after the day on which notice and demand of any penalty under subsection (a) is made against any person, such person: a. Pays an amount which is not less than the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-73.htm - 3K - Match Info - Similar pages
45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal program. (a) This section shall only apply to Choctaw 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 of the Code of Alabama 1975. (c) The County Commission of Choctaw County may levy, in addition to all other taxes, a privilege license tax against gross sales in an amount up to two cents which shall be exclusively for the operational fund of the county mandatory solid waste disposal program. The gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this section. (d) The tax levied by this section shall be collected by the State Department of Revenue, or such other entity as determined by the county commission, at the same time and in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-241.01.htm - 6K - Match Info - Similar pages
45-20-172.52
Section 45-20-172.52 Meaning of "appropriate city official"; duties; notice of unsafe or dangerous condition. The term "appropriate city official" as used in this subpart shall mean any city building official or deputy and any other city official or city employee designated by the mayor or other chief executive officer of the city as the person to exercise the authority and perform the duties delegated by this subpart to appropriate city official. Whenever the appropriate city official of the city shall find that any building, structure, part of building or structure, party wall or foundation situated in any city is unsafe to the extent that it is a public nuisance, the official shall report the findings to the city governing body. At that time the city governing body shall determine whether the building, structure, part of building or structure, party wall, or foundation constitutes a public nuisance. Should the city governing body find by resolution that the building, structure, part...
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45-3-171.18
Section 45-3-171.18 Appropriate city officials. The term appropriate city official as used in Sections 45-3-171.16 to 45-3-171.26, inclusive, shall mean any city building official or deputy and any other city official or city employee designated by the mayor or other chief executive officer of the city as the person to exercise the authority and perform the duties delegated by those sections to appropriate city official. Whenever the appropriate city official of the city shall find that any building, structure, part of building or structure, party wall or foundation situated in any city is unsafe to the extent that it is a public nuisance, the official shall report the findings to the city governing body. At that time the city governing body shall determine whether the building, structure, part of building or structure, party wall, or foundation constitutes a public nuisance. Should the city governing body find by resolution that the building, structure, part of building or structure,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-171.18.htm - 2K - Match Info - Similar pages
11-47-25
Section 11-47-25 Acceptance of credit card payments in Class 1 municipalities. (a) This section shall apply only in a Class 1 municipality. (b) Notwithstanding any other provision of law to the contrary, any office or unit of a Class 1 municipality government required or authorized to receive or collect any payments to the municipality or to state or local government may, upon approval of the mayor, accept a credit card payment of the amount. (c) This section shall be broadly construed to authorize acceptance of credit card payments by: (1) All departments, agencies, boards, bureaus, commissions, authorities, and other units of the municipality. (2) All officers, officials, employees, and agents of the municipal units of the municipality. (d) This section shall be broadly construed to authorize acceptance of credit card payments of all types of amounts payable to or collected by the municipality, including, but not limited to, taxes, license and registration fees, fines, and penalties....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-47-25.htm - 4K - Match Info - Similar pages
16-28B-8
Section 16-28B-8 Suicide prevention programs, training, and policies; advisory committee; liability. (a) To the extent that the Legislature shall appropriate funds, or to the extent that any local board may provide funds from other sources, each school system shall implement the following standards and policies for programs in an effort to prevent student suicide: (1) Foster individual, family, and group counseling services related to suicide prevention. (2) Make referral, crisis intervention, and other related information available for students, parents, and school personnel. (3) Foster training for school personnel who are responsible for counseling and supervising students. (4) Increase student awareness of the relationship between drug and alcohol use and suicide. (5) Educate students in recognizing signs of suicidal tendencies and other facts and warning signs of suicide. (6) Inform students of available community suicide prevention services. (7) Promote cooperative efforts...
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40-23-240
Section 40-23-240 Development and implementation of system. (a) No later than September 30, 2013, the Department of Revenue shall develop and make available a system which allows any taxpayer required to file and remit a state, county, or municipal sales or use tax or a state, county, or municipal leasing or rental tax or a state, county, or municipal lodgings tax the ability to file and remit such sales and use tax or leasing or rental tax or lodgings tax returns and payments through an electronic single point of filing program. The system shall be known as the Optional Network Election for Single Point Online Transactions or "ONE SPOT." The system shall be available for use by any taxpayer for tax periods after September 30, 2013, provided the taxpayer complies with this article and any rules promulgated by the department for the administration of the system. The ONE SPOT system shall allow for sales and use tax or leasing or rental tax or lodgings tax return filing and tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-240.htm - 3K - Match Info - Similar pages
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