45-39-200.09
Section 45-39-200.09 Payment of tax required for issuance of motor vehicle license.
To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure
for assessment and collection of taxes due on same, no licenses shall be issued to operate
motor vehicles on the public highways of this state, nor shall any transfer be made by the
county license commissioner until the ad valorem tax on such vehicles shall have been paid
to the county for the preceding year as evidenced by receipt from the commissioner. Every
person, firm, or corporation driving or owning a motor vehicle who desires to operate a motor
vehicle on the public highways of Alabama, shall first return such motor vehicle for ad valorem
taxation to the commissioner who shall issue a certificate of assessment on a form prescribed
by the State Department of Revenue, shall collect the taxes shown thereon, and shall make
a duplicate of the tax receipt and keep same on file in his or her office. The...
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45-40-242.04
Section 45-40-242.04 Payment of tax required for issuance of license. To prevent motor
vehicles from escaping taxation and to provide for a more efficient procedure for assessment
and collection of taxes due on same, no licenses shall be issued to operate motor vehicles
on the public highways of this state, nor shall any transfer be made by the tax assessor until
the ad valorem tax on such vehicles shall have been paid to the county for the preceding year
as evidenced by receipt from the tax assessor. Every person, firm, or corporation driving
or owning a motor vehicle who desires to operate a motor vehicle on the public highways of
Alabama shall first return such motor vehicle for ad valorem taxation purposes to the tax
assessor who shall issue a certificate of assessment on a form prescribed by the State Department
of Revenue, shall collect the taxes shown thereon, and shall make a duplicate of the tax receipt
and keep same on file in his or her office. The license tag shall be...
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45-42-200.09
Section 45-42-200.09 Payment of tax required for issuance of motor vehicle license.
To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure
for assessment and collection of taxes due on same, no licenses shall be issued to operate
motor vehicles on the public highways of this state, nor shall any transfer be made by the
county license commissioner until the ad valorem tax on such vehicles shall have been paid
to the county for the preceding year as evidenced by receipt from the commissioner. Every
person, firm, or corporation driving or owning a motor vehicle who desires to operate a motor
vehicle on the public highways of Alabama, shall first return such motor vehicle for ad valorem
taxation to the commissioner who shall issue a certificate of assessment on a form prescribed
by the State Department of Revenue, shall collect the taxes shown thereon, and shall make
a duplicate of the tax receipt and keep same on file in his or her office. The...
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45-46-84.24
Section 45-46-84.24 Payment of tax prerequisite to issuance or transfer of license;
certificate of assessment. To prevent motor vehicles from escaping taxation and to provide
for a more efficient procedure for assessment and collection of taxes due on same, no licenses
shall be issued to operate motor vehicles on the public highways of this state, nor shall
any transfer be made by the judge of probate until the ad valorem tax on such vehicles shall
have been paid to the county for the preceding year as evidenced by receipts from the judge.
Every person, firm, or corporation driving or owning a motor vehicle who desires to operate
a motor vehicle on the public highways of Alabama shall first return such motor vehicle for
ad valorem taxation purposes to the judge of probate who shall issue a certificate of assessment
on a form prescribed by the State Department of Revenue, shall collect the taxes shown thereon,
and shall make a duplicate of the tax receipt and keep same on file in his or...
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45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of
the month succeeding the month during which this subpart becomes a law, there is hereby levied
in Marion County, in addition to all other taxes of every kind now imposed by law, and shall
be collected as herein provided, a privilege or license tax against the person on account
of the business activities and in the amount to be determined by the application of rates
against gross sales, or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation (not including the State of Alabama or the Alabama Alcoholic Beverage
Control Board or ABC stores) engaged or continuing within Marion County in the business of
selling at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, (not including, however, bonds or other evidence of debt or stocks),
for a period of 36 months, an amount equal to two percent, and thereafter...
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45-48-85.24
Section 45-48-85.24 Payment of tax required for issuance of fees. To prevent motor vehicles
from escaping taxation and to provide for a more efficient procedure for assessment and collection
of taxes due on same, no licenses shall be issued to operate motor vehicles on the public
highways of this state, nor shall any transfer be made by the judge of probate until, the
ad valorem tax on such vehicles shall have been paid to the county for the preceding year
as evidenced by receipt from the judge of probate. Every person, firm, or corporation driving
or owning a motor vehicle who desires to operate a motor vehicle on the public highways of
Alabama shall first return such motor vehicle for ad valorem taxation purposes to the judge
of probate who shall issue a certificate of assessment on a form prescribed by the State Department
of Revenue, shall collect the taxes shown thereon, and shall make a duplicate of the tax receipt
and keep same on files in his or her office. The license tag...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-85.24.htm - 1K - Match Info - Similar pages

34-33-9
Section 34-33-9 Chapter imposes no limitation on power of municipality, etc., to regulate
work of contractors. Nothing in this chapter limits the power of a municipality, county, or
the state to regulate the quality and character of work performed by a fire protection sprinkler
contractor I or II, through a system of permits, fees, and inspections, which are designed
to assure compliance with, and aid in the implementation of, state and local building laws
or to enforce other local laws for the protection of the public health and safety. Nothing
in this chapter limits the power of a municipality, county, or the state to adopt any system
of permits requiring submission to and approval by the municipality, county, or the state,
of plans and specifications for work to be performed by a fire protection sprinkler contractor
I or II before commencement of the work. If plans for a fire protection sprinkler system are
required to be submitted to and approved by any municipality, county, or the...
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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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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds.
There is levied, in addition to all other taxes of every kind now imposed by law, and shall
be collected as herein provided, a privilege or license tax against the person on account
of the business activities and in the amount to be determined by the application of rates
against gross sales, or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation, (including the State of Alabama and its Alcoholic Beverage Control Board
in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether the institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of the institutions) engaged or continuing within this state, in the business of selling at
retail any tangible personal property whatsoever, including...
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40-25-1
Section 40-25-1 Definitions. For the purposes of this article, the following terms shall
have the respective meanings ascribed by this section: (1) WHOLESALE DEALER AND JOBBER.
Persons, firms, or corporations who buy tobacco products direct from the manufacturer or an
affiliate of the manufacturer and sell at wholesale only, any one or more of the articles
taxed herein to licensed wholesale dealers, jobbers, semijobbers, and retail dealers for the
purpose of resale only. (2) RETAIL DEALER. Every person, firm, or corporation, other than
a wholesale dealer or jobber, who shall sell or offer for sale any one or more of the articles
taxed herein, irrespective of quantity or amount, or the number of sales; and all persons
operating under a retail dealer's license. (3) SEMIJOBBER. Persons, firms, or corporations
who buy tobacco products from permitted wholesalers or obtain tobacco from any other source
and sell at wholesale any one or more of the articles taxed herein to licensed retail...
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