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40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section,
the following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of
the tax levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections
40-17-140 to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel.
(7) LOCAL SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
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40-20-2
Section 40-20-2 Levy and amount of tax upon business of producing or severing oil or
gas from soil, etc., generally. (a)(1) There is hereby levied, to be collected hereafter,
as herein provided, annual privilege taxes upon every person engaging or continuing to engage
within the State of Alabama in the business of producing or severing oil or gas, as defined
herein, from the soil or the waters, or from beneath the soil or the waters, of the state
for sale, transport, storage, profit, or for use. The amount of such tax shall be measured
at the rate of eight percent of the gross value of the oil or gas at the point of production
except as provided in subsequent subdivisions of this subsection. Provided, however, that
the tax on offshore production, produced from depths greater than 8,000 feet below mean sea
level, shall not be computed as a percentage of gross value at the point of production, as
provided in this article, but shall be computed as a percentage of gross proceeds, as...
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45-8-200.08
Section 45-8-200.08 Application by mail. All applications for motor vehicle tags by
mail and the correct amount of taxes and fees shall be received by the commissioner of licenses
on or before the last day of the month of expiration, and the commissioner of licenses shall
mail such tag forthwith. Applications by mail which are postmarked on or before the last day
of the month of expiration are deemed to have been received by the license commissioner on
the date of the postmark. The commissioner of licenses shall charge and collect a reasonable
fee for each motor vehicle license tag issued by mail, in addition to all fees prescribed
by law. The county commission shall, by resolution, annually establish the amount of the fee,
upon a written recommendation of the license commissioner. The license commissioner shall
submit his or her recommendation on or before October 1 of each year. Upon receipt of the
recommendation, the county commission shall set the fee for the following calendar...
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40-12-253
Section 40-12-253 Ad valorem taxation of motor vehicles. (a) Effective January 1, 2000,
ad valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current
basis to coincide with the collection of motor vehicle license taxes and registration fees.
(1) Ad valorem taxes on motor vehicles shall become due and payable on the first day of the
registration renewal month of the owner, the date the motor vehicle enters the State of Alabama,
the date the motor vehicle is removed from the inventory of a dealer, or the date on which
the motor vehicle is otherwise determined to be taxable, whichever comes first. Ad valorem
taxes on motor vehicles shall become delinquent on the first day of the month following the
registration renewal month for the owner or as otherwise provided by law. (2) Ad valorem tax
on motor vehicles shall be collected through the last day of the month which precedes the
assigned registration renewal month for the owner as provided in Section...
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40-12-262
Section 40-12-262 Effect of provisions relative to registration and display of tags
on nonresidents; international registration plan; temporary trip permit; penalties. (a) The
provisions of the foregoing sections relative to registration and display of registration
numbers shall not apply to a motor vehicle owned by a nonresident of this state and not used
for hire or used for commercial purposes in this state for a period of 30 days from date of
entering the state; provided, that the owner thereof shall have complied with the provisions
of the law of the foreign country, state, territory, or federal district of his residence
relative to the registration of motor vehicles and the display of registration numbers thereon
and shall conspicuously display his registration number as required thereby; provided further,
that nothing herein shall be construed to permit the use of motor vehicles for hire, or for
commercial purposes, by nonresidents without complying with the provisions of this...
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40-21-52
Section 40-21-52 Freight lines and equipment companies. Any person, firm, joint-stock
association, or corporation, wherever organized or incorporated, engaged in the business of
operating, renting, leasing, or furnishing cars not otherwise listed for taxation in this
state for the transportation of freight, whether such freight is owned by such company or
any other person, firm, joint-stock association, or corporation, over any railroad or railway
line or lines in whole or in part within this state, such line or lines not being owned, leased,
or operated by such person, firm, joint-stock association, or corporation, whether such cars
are termed box, flat, coal, ore, tank, stock, gondola, furniture, automobile, refrigerator,
or some other name, shall be deemed to be a freight line or equipment company. Each freight
line or equipment company doing business, owning, operating, renting, leasing, or furnishing
cars which are operated in this state shall, on or before March 1 each year, make...
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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and
phrases mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for
tax or payments required to be made in lieu thereof. An abatement of transaction taxes imposed
under Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve
the seller from the obligation to collect and pay over the transaction tax as if the sale
were to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED
TRANSACTION TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments
required to be made in lieu thereof, on tangible personal property and taxable services incorporated
into an industrial development property, the cost of which may be added to capital account
with respect to the property, determined without regard to any rule which...
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45-9-170
Section 45-9-170 Regulation of junkyards; public nuisances; enforcement. (a) The regulation
of the accumulation and storage of junk, inoperable motor vehicles, and other litter within
the unincorporated areas of Chambers County, and licensing the operation of junkyards within
the unincorporated areas of Chambers County is hereby declared to be in the public interest
and necessary to promote the public safety, health, welfare, convenience, and enjoyment of
public travel; to protect the public investment in public highways; to preserve and enhance
the scenic beauty of lands and the environment; and to promote the conservation of natural
mineral resources by encouraging recycling. The Legislature finds and declares that within
the unincorporated areas of Chambers County the accumulation and storage of junk, inoperable
motor vehicles, other litter, and the operation of junkyards, any of which do not conform
to the requirements of this section, are a public nuisance. (b)(1) It is unlawful...
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13A-11-91
Section 13A-11-91 Liability of employers, etc., for damages resulting from presence
of firearms. (a) Except as provided in subsection (g) of Section 13A-11-90, an employer
and the owner and/or lawful possessor of the property on which the employer is situated shall
be absolutely immune from any claim, cause of action or lawsuit that may be brought by any
person seeking any form of damages that are alleged to arise, directly or indirectly, as a
result of any firearm brought onto the property of the employer, owner, or lawful possessor
by an employee, including a firearm that is transported in an employee's privately owned motor
vehicle. (b) The presence of a firearm or ammunition on an employer's property under the authority
of Act 2013-283 does not, by itself, constitute the failure by the employer to provide a safe
workplace. (c) For the purposes of Act 2013-283, a public or private employer, or the employer's
principal, officer, director, employee, or agent, does not have a duty: (1)...
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23-7-6
Section 23-7-6 Funding; pledge of revenues. (a) The following sources may be used to
capitalize the bank and for the bank to carry out its purposes: (1) An annual contribution,
as determined by the Director of the Department of Transportation and approved by the Governor,
of an amount not to exceed revenues produced by one cent ($.01) a gallon of the tax on gasoline
imposed pursuant to subdivision (1) of subsection (a) of Section 40-17-325. Any funds
contributed pursuant to this subdivision shall be derived from the gasoline tax proceeds collected
during the fiscal year remaining in the Public Road and Bridge Fund after distributions of
the tax to the cities and counties. (2) An annual contribution, as determined by the Director
of the Department of Transportation and approved by the Governor, of an amount of the revenues
collected during the fiscal year pursuant to Section 40-12-248, not to exceed the balance
remaining in the Public Road and Bridge Fund pursuant to Section...
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