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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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40-2-15
As soon as practicable after any property assessment has been set aside by the Department of
Revenue, the department shall make a revaluation and, in the same notice, set a date for hearing
objections, if any are made, to the valuation so fixed, and the hearing of objections shall
be held at the office of the Department of Revenue, in Montgomery, Alabama, or at the courthouse
of the county in which is located the property involved in the assessment, if demanded by
the taxpayer, his agent or attorney, and when such assessment shall have been completed and
made final by the department it shall notify the tax assessor of each county in which such
property so revalued and assessed is situated of the amount of the assessment in such county,
together with a general description of the property as assessed, which the assessor must enter
in the book of assessments in addition to the assessments of other real estate and personal
property. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §132.)...
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40-7-21
Section 40-7-21 Failure to fill out schedules or lists or give information or subscribe oaths;
authority for enforcement of imposed taxes. (a) It shall be a Class C misdemeanor for any
taxpayer, or attorney or agent of any taxpayer having authority to make tax returns, to fail,
neglect, or refuse on demand of the tax assessor, county revenue commissioner, or other assessing
official, to fill out or have filled out the schedule or list herein provided for, or to fail
to give the information herein provided for, or to fail, refuse, or neglect, to take and subscribe
to the oath or affirmation required to such schedules or fail to return the same to the assessing
official as prescribed by law. (b) The county tax assessor, the county revenue commissioner,
or other county assessing official, the Department of Revenue, their agents, and designated
representatives, shall have authority to audit, examine, and inspect any and all records and
property as needed to enforce the taxes imposed by...
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40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of property
at request of owner; legislative intent; applicability of section; method of valuation; factors
considered in appraisal; rules and regulations of Department of Revenue; hearing objections.
(a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable
property defined in Section 40-8-1, as amended, as Class III property and upon request by
the owner of such property as hereinafter provided, the assessor shall base his appraisal
of the value of such property on its current use on October 1 in any taxable year and not
on its fair and reasonable market value. Failure of an owner of Class III property to request
appraisal at current use value shall mean that the property shall be valued on its fair and
reasonable market value as otherwise provided in this title until such time as the owner thereof
shall request valuation on the basis of current use value. As used in...
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40-7-34
Section 40-7-34 Book of assessments - To be certified by department. After the book of assessments
has been completed as provided in this title, the Department of Revenue or the agent or assistant
thereof shall certify on the book of assessments that the same has been examined and corrected
by him by comparing the book of assessments with the tax returns showing final valuations,
both as to items of property and amounts of assessments, and that the amount of state tax
is $ ______ (here give amount)______, the amount of county tax is $ ______ (here give amount)
______, the amount of special taxes is $ ______ (here give amount) ______, specifying the
total amount of each of such taxes, and such certificate is to be the warrant to the tax collector
of the county to proceed to collect such taxes in the manner directed by law. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §63.)...
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41-23-30
Section 41-23-30 Contracts with eligible businesses to provide for tax exemptions; preference
to Alabama manufacturers; endorsement resolution; certification as to employees; wage subsidies.
(a) The department, after consultation with the council, and with the approval of the Governor,
may enter into contracts with eligible businesses to provide: (1) For the exemption from sales
and use tax imposed by the State of Alabama or from sales and use tax imposed by its political
subdivisions, upon approval of the governing authority thereof, of the purchases of the material
used in the construction of a building, or any addition or improvement thereon, for housing
any legitimate zone business enterprise, and machinery and equipment used in that enterprise.
(2) For certain exemptions from income taxes levied by the State of Alabama levied on eligible
corporations and individuals for a period of five years. (3) For certain exemptions of business
privilege taxes levied by the State of Alabama...
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44-2-24
Section 44-2-24 Authority to enter into agreements; commissioner of department of pensions
and security to approve financial commitments or obligations. The officers and agencies of
this state and its subdivisions having authority to place children are hereby empowered to
enter into agreements with appropriate officers or agencies of or in other party states pursuant
to paragraph (b) of Article V of the Interstate Compact on the Placement of Children. Any
such agreement which contains a financial commitment or imposes a financial obligation of
this state or subdivision or agency thereof shall not be binding unless it has the approval
in writing of the commissioner of the department of pensions and security or his designated
agent. (Acts 1979, No. 79-675, p. 1192.)...
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45-2-143
Section 45-2-143 Recordkeeping; audits. (a) This section shall only apply in Baldwin County.
(b) Each volunteer fire department and each rescue squad organized as a nonprofit corporation
under Chapter 3 of Title 10A, or receiving ad valorem tax revenue pursuant to Section 45-2-242,
shall keep correct and complete books and records of all accounts and shall keep minutes of
the proceedings of its members, board of directors, and committees having any of the authority
of the board of directors. All books and records of a volunteer fire department or rescue
squad may be inspected by any member, director, or officer, or his or her agent or attorney,
for any proper purpose at any reasonable time and are subject to audit as provided in subsection
(c). (c) The chair of the board of directors of each volunteer fire department and each rescue
squad, at least once a year, shall appoint a certified public accountant or request the Department
of Examiners of Public Accounts to conduct an audit of...
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8-29-3
Section 8-29-3 Timely payments to contractors and subcontractors; noncompliance with chapter;
percentage of retainage on payments. (a) When a contractor has performed pursuant to his or
her contract and submits an application or pay request for payment or an invoice for materials,
to the owner or owner's representative, the owner shall timely pay the contractor by mailing
via first class mail or delivering the amount of the pay request or invoice in accordance
with the payment terms agreed to by the owner and the contractor, the agreed upon payment
terms must be specified in all contract documents, but if payment terms are not agreed to,
then within 30 days after receipt of the pay request or invoice. (b) When a subcontractor
has performed pursuant to his or her contract and submits an application or pay request for
payment or an invoice for materials to a contractor in sufficient time to allow the contractor
to include the application, request, or invoice in his or her own pay request...
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9-13-81
Section 9-13-81 Levy of severance tax; lien upon forest products, etc., for payment of tax.
To provide further for conservation of the natural resources of the state by protection of
the state's forests and development of the forestry program, there is levied and shall be
collected as provided in this article a privilege tax on every person who owns timber prior
to severance and engages or continues to engage in the state in the business of severing timber
or any other forest products from the soil for sale, profit, or commercial use whether as
owner, lessee, concessionaire, or contractor. The privilege tax imposed by this article is
in addition to other taxes now levied and shall be known as the forest products severance
tax. The tax, together with interest and penalties imposed by this article, shall be a lien
upon the forest products so severed and upon the product or products manufactured therefrom
until the tax imposed by this article with respect to such forest products shall...
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