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11-40-62
Section 11-40-62 Definitions. As used in this article, the following
words and phrases shall have the following meanings: (1) INTERESTED PARTY. Includes
the following parties: a. The person who last appears as owner of the real property in the
county office of the judge of probate's property records. b. The current mortgagee of record
of the property or assignee of record of the mortgagee. c. The current holder of a beneficial
interest in a deed of trust recorded against the real property. d. A tax certificate holder.
e. A tax sale purchaser that holds a deed of purchase in accordance with Section 40-10-29.
f. Any party having an interest in the real property, or in any part thereof, legal or equitable,
in severalty or as tenant in common, whose identity and addresses are reasonably ascertainable
from the records of the Class 2 municipality or records maintained in the county office of
the judge of probate or as revealed by a full title search, consisting of 50 years
or more. g. An...
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19-3B-813
Section 19-3B-813 Duty to inform and report. (a) Except as otherwise provided
in Section 19-3B-603, the following rules apply: (1) A trustee shall keep the
current permissible distributees of income or principal of the trust reasonably informed about
the administration of the trust and of the material facts necessary for them to protect their
interests. (2) Unless unreasonable under the circumstances, a trustee shall promptly respond
to a qualified beneficiary's request for information related to the administration of the
trust. (b) A trustee: (1) upon request of a beneficiary, shall promptly furnish to
the beneficiary a copy of the trust instrument; (2) within 60 days after accepting a trusteeship,
shall notify the qualified beneficiaries of the acceptance and of the trustee's name, address,
and telephone number; (3) within 60 days after accepting the trusteeship of an irrevocable
trust, or the date the trustee acquires knowledge that a formerly revocable trust has become
irrevocable,...
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40-21-80
Section 40-21-80 Definitions. (a) For the purpose of this article, the
following terms shall have the respective meanings ascribed by this section: (1) DEPARTMENT.
The Department of Revenue of the State of Alabama. (2) DOMESTIC WATER. All water except water
that is sold to persons for use or consumption in industrial processes and not primarily for
human consumption. (3) GROSS RECEIPTS. The value proceeding or accruing from the furnishing
of utility services, all receipts actual and accrued, without any deduction on account of
the cost of the utility services sold, the cost of the materials used, labor or service cost,
interest paid, or any other expenses whatever, and without any deductions on account of losses.
(4) GROSS SALES. The value proceeding or accruing from the furnishing of utility services,
and including the proceeds from the sale of any utility services handled on consignment by
the taxpayer, without any deduction on account of the cost of the utility services sold, the...
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28-3-184
Section 28-3-184 Tax levied; collection; disposition of funds. (a) Levy. In addition
to the licenses provided for by Chapter 3A of this title, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of said Chapter
3A who sells, stores or receives for the purpose of distribution, to any person, firm, corporation,
club or association within the State of Alabama any malt or brewed beverages. The tax levied
hereby shall be measured by and graduated in accordance with the volume of sales by such person
of malt or brewed beverages, and shall be an amount equal to $.05 for each 12 fluid
ounces or fractional part thereof. (b) Collection. The tax levied by subsection (a) of this
section shall be collected by the Alabama Alcoholic Beverage Control Board and said tax shall
be added to the sales price of all malt or brewed beverages sold, and shall be collected from
the purchasers. It shall be unlawful for any person, firm, corporation, club or association...
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33-2-8
the amount of outstanding obligations of the state issued hereunder, including bonds, notes
or other evidences of debt, exceed in the aggregate $3,000,000.00. The Secretary-Treasurer
of the State Docks Department shall deposit such funds as are received by him as Secretary-Treasurer
from time to time in such bank or banks as may be designated by the State Docks Department
and approved by the Governor. The State Docks Department shall require that any bank or banks
receiving such deposits shall secure the same by deposit of inland waterway improvement bonds
authorized by this article or by state bonds of the State of Alabama or United States
government securities. The State Docks Department and the Governor shall, if possible, require
interest to be paid on such deposits carried in any bank or banks. The aggregate principal
of all temporary loans made under the provisions of the article and outstanding at
any one time shall not exceed $200,000.00. (Acts 1957, No. 311, p. 408,
ยง8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/33-2-8.htm - 10K - Match Info - Similar pages
16-16B-5
the respective resolutions under which the different series are issued. The Authority, in the
course of establishing, by resolution, a principal amount of Bonds to be authorized for sale
at any given time, or to be sold in any series, may take into account the existence of any
unexpended proceeds of prior issues of bonds of the Authority (and of any other issuer, if
such should be deemed by the Authority to be relevant), and may structure the portions of
the allocations provided for in Section 16-16B-9 to be distributed from the
proceeds of a particular series (constituting less than all the Bonds authorized by this chapter)
as the Authority deems necessary or prudent in order to enable the Authority to comply with
any tax covenants that may be required of it, or that may be deemed by it to be prudent to
be given by it, in connection with the sale of any series of the Bonds. Each series of the
Bonds shall be sold competitively only at public sale, on sealed bids which may be submitted...
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11-3-11.3
fines, punishments, and deductions as applicable to the corresponding state tax, except where
otherwise provided in this section, including provisions for the enforcement and collection
of taxes. The Department of Revenue shall make available to those counties for which it collects
and administers a sales, use, rental, or lodgings tax collected and administered pursuant
to this section the same services which are made available to municipal governments pursuant
to Division 4 of Article 2 of Chapter 51 and Article 3 of Chapter
51. (b) The department shall prepare and distribute those reports, forms, and other
information as may be necessary to provide for its collection and administration of any county
tax it collects and administers and, on request, shall make all reports available for inspection
by the governing body of the county. In collecting and administering a county sales, use,
rental, or lodgings tax, the department shall have all the authority and duties as it has
in...
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23-7-6
from the department to the bank to be repaid from revenues committed to the bank for the following
year. (b) With the recommendation of the Director of the Department of Transportation and
approval by the Governor, the following revenue sources may be used to pay and secure bonds
and other financial assistance issued by the bank: (1) The motor vehicle license taxes
and registration fees that are provided to be distributed to the state pursuant to the provisions
of Division 1 of Article 5 of Chapter 12 of Title 40,
remaining after the costs of collection thereof. (2) The excise taxes levied by subdivision
(2) of subsection (a) of Section 40-17-325 on diesel fuel, except for the portion
required to be distributed to municipalities and counties pursuant to subsection (b) of Section
40-17-361, remaining after payment of the costs of collection thereof.
The term "costs of collection," as used in this subdivision, shall mean that portion
of the excise taxes referred to in this...
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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only apply to Fayette
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 Fayette County may levy, in addition to all other taxes, including,
but not limited to, municipal gross receipts license taxes, a one cent privilege license tax
against gross sales or gross receipts which shall become effective on September 1,
2000. (2) The gross receipts of any business and 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 at the same time and in the same manner as state sales and use taxes are collected.
On or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-242.20.htm - 6K - Match Info - Similar pages
45-37-245
to transients for a consideration. The director of revenue shall deduct and pay to the treasury
of the county one percent of the total amount of the taxes, to compensate the county for the
expenses incurred by it in collecting the taxes and in administering this section. Following
that deduction, the director of revenue shall pay the remainder of the taxes to the Greater
Birmingham Convention and Visitors Bureau of the county created under Part 2, commencing with
Section 45-37-91, of Article 9. The amount of the tax shall be equal to one
percent of the charge for such rooms, lodgings, or accommodations, including the charge for
use of rental of personal property and services furnished in such room or rooms. (2) The amount
so collected shall be allocated to the Greater Birmingham Convention and Visitors Bureau established
by Act 794, 1969 Regular Session (Acts 1969, p. 1425), and this amount
shall be used for the promotion of Birmingham as a convention and visitors' destination....
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