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11-51-90
Section 11-51-90 Municipal business licenses; branch offices; application. (a) All municipalities
shall have the following powers: (1) To license any exhibition, trade, business, vocation,
occupation, or profession not prohibited by the Constitution or laws of the state which may
be engaged in or carried on in the municipality. (2) To fix the amount of licenses, the time
for which they are to run, not exceeding one license year, to provide a penalty for doing
business without a license, and to charge a fee not exceeding ten dollars ($10) for issuing
each license. The issuance fee shall be increased every five license years by the Department
of Revenue by an amount equal to the percentage increase, if any, in the U.S. Department of
Labor's Producer Price Index during that five-year period, rounded to the nearest dollar,
with the base year being 2006. The Department of Revenue shall notify all municipalities and
the Alabama League of Municipalities of any such fee increase no later than...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.htm - 14K - Match Info - Similar pages
40-12-265
Section 40-12-265 Mutilation or alteration of tags; replacement tags; use of improper tags.
(a) It shall be unlawful for any person to mutilate or alter, for the purpose of deception,
any motor vehicle tag, plate, or validation stamp or to use upon any motor vehicle any tags,
plates, or validation stamps in imitation of or substitution for authorized issued tags, plates,
or validation stamps. It shall be the duty of all sheriffs, police officers, state troopers,
license inspectors, deputy license inspectors, and field agents of the Department of Revenue
to arrest any person violating the provisions of this section, and upon conviction of any
such person a fine of not less than $25 nor exceeding $100 shall be imposed for each offense.
The license inspector shall receive a fee of $1.50 for making such arrest, which arrest fee
shall be collected as a part of the costs in any such action before a court of competent jurisdiction.
(b) In case the tag, plate, or validation stamp becomes so...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-265.htm - 3K - Match Info - Similar pages
40-15-7
Section 40-15-7 Nonresident decedents. (a) Except as herein otherwise provided, all of the
provisions of this chapter shall be applicable to so much of the estates of nonresident decedents
as is subject to estate tax under the act of Congress in effect at the time of the death of
decedent as consists of real estate or tangible personal property located within this state
or other items of property or interest therein lawfully subject to the imposition of an estate
tax by the State of Alabama. (b) In assessing the tax upon any real estate or tangible property
located within this state belonging to the estate of a nonresident decedent, which shall pass
by will, devise or by the laws of intestacy, the Department of Revenue shall determine the
tax due to be such proportion of the federal estate tax as would be leviable upon an estate
of similar taxable net value, less that proportion of any exemption to which the estate is
entitled, which the actual value of the real estate and tangible...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15-7.htm - 9K - Match Info - Similar pages
40-17-150
Section 40-17-150 Annual identification markers. (a) The commissioner shall provide by regulation
for the issuance of an annual identification marker for every Alabama IFTA-based carriers'
qualified vehicles and the qualified vehicles from non-IFTA-member jurisdictions, as defined
in Article 9 of Chapter 17 of this title, for a fee based on administrative costs of administering
the agreements pursuant to Article 9 of Chapter 17 of this title. The identification marker
shall be in the form and of the size as the commissioner may prescribe. (b) The identification
marker shall be attached or affixed to the vehicle in the place and manner prescribed by the
commissioner so that the same is clearly displayed at all times. (c) The identification markers
herein provided for shall be issued on an annual basis as of January 1 each year and shall
be valid through the next succeeding December 31. (d) All identification markers issued by
the commissioner shall remain the property of the state. (e)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-150.htm - 4K - Match Info - Similar pages
40-2A-17
Section 40-2A-17 Allocation , etc., of gross income, deductions, etc., between entities controlled
by the same interests; improper contingent fees. For purposes of the tax imposed in Chapter
18 of this title, the following rules shall apply: (a) In any case of two or more organizations,
trades, or businesses (whether or not affiliated within the meaning of 26 U.S.C. ยง 1504)
owned or controlled directly or indirectly by the same interests, the Commissioner of the
Alabama Department of Revenue may distribute, apportion, or allocate gross income, deductions,
credits, or allowances, if the commissioner determines that such distribution, apportionment,
or allocation is necessary in order to prevent evasion of Alabama income taxes or to clearly
reflect the income of any such organization, trade, or business. (b) Any transaction based
upon tax planning advice, tax return preparation advice, or tax return preparation services
with respect to which an improper contingent fee is directly or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-17.htm - 3K - Match Info - Similar pages
41-6-76
Section 41-6-76 Collection of fees for services rendered by department; Archives Services Fund.
(a) The department may collect fees for certain services rendered by the department, including,
but not limited to the following: (1) SEARCH AND HANDLING FEES. These fees shall include,
but not limited to, fees for conducting research for requests from outside the state and for
handling all requests for reproducing special format materials. (2) RECORDS CENTER AND MICROGRAPHICS
STORAGE AND SERVICE FEES. These fees shall be collected from government agencies for storage,
retrieval, and reproduction of nonpermanent records in the records center and for the security
storage of microfilm. One year's notice shall be given to any agency prior to implementation
of a storage fee. (b) Fees for services shall be set by the board upon recommendation by the
director and may be amended as required. Fees shall be based upon actual cost to the department
for providing the services. (c) There is created in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-6-76.htm - 2K - Match Info - Similar pages
45-14-244.02
Section 45-14-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Clay County for which the tax is
levied to fail or refuse to add to the sales price and collect from the purchaser the amount
due to Clay County on account of the tax herein provided, to refund or offer to refund all
or any part of the amount collected or absorbed, or advertise directly or indirectly, the
absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association
violating this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this section shall
constitute a separate offense. (1) The State Department of Revenue may collect all taxes levied
pursuant to this part at the same time and in the same manner as state sales and use taxes
are collected. (2) The tax levied herein shall be paid by affixing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-244.02.htm - 2K - Match Info - Similar pages
45-49-249.32
Section 45-49-249.32 Violations; powers and duties of department; unavailability of stamps.
It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Mobile
County in the business for which the tax is hereby levied to fail or refuse to add to the
sales price and collect from the purchaser the amount due on account of the tax herein provided
or to refund or offer to refund all or any part of the amount collected or absorb or advertise
directly or indirectly the absorption of the tax or any portion thereof. Any person, firm,
corporation, club, or association violating this section shall be subject to a civil penalty
of not less than twenty five dollars ($25) nor more than five hundred dollars ($500). Each
act in violation of this section shall constitute a separate offense. (1) The State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under this subpart. (2) The tax levied herein shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.32.htm - 2K - Match Info - Similar pages
22-22A-5
Section 22-22A-5 Powers and functions of department; representation of department by Attorney
General in legal actions. In addition to any other powers and functions which may be conferred
upon it by law, the department is authorized beginning October 1, 1982 to: (1) Administer
appropriate portions of Sections 9-7-10 through 9-7-20, which relate to permitting, regulatory
and enforcement functions; administer and enforce the provisions and execute the functions
of Chapter 28 of this title; Chapter 22 of this title; Article 2 of Chapter 23 of this title;
Chapter 30 of this title; appropriate portions of Article 1 of Chapter 27 of this title; Sections
22-24-1 through 22-24-11; Sections 22-25-1 through 22-25-15; and Sections 22-36-1 through
22-36-10. (2) Acting through the Environmental Management Commission, promulgate rules, regulations,
and standards in order to carry out the provisions and intent of this chapter; provided, however,
that prior to the promulgation of any state primary or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-22A-5.htm - 16K - Match Info - Similar pages
40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns, maintains
or keeps in this state a manufactured home as defined according to subsection (n) of this
section, except a manufactured home that constitutes a part of the inventory of a manufacturer
or dealer, shall pay an annual registration fee of $24 for an owner occupied single wide (one
transportable module) manufactured home, $48 for an owner occupied double wide or larger (two
or more transportable modules) manufactured home, $48 for a commercial single wide (one transportable
module) manufactured home, or $96 for a commercial double wide or larger (two or more transportable
modules) manufactured home, provided, however, that any manufactured home 10 years of age
or greater but less than 20 years of age shall pay 75 percent of the above stated fees, and
any manufactured home 20 years of age or greater shall pay 50 percent of the above stated
fees; and upon payment thereof such owner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-255.htm - 15K - Match Info - Similar pages
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