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45-36-243.07
Section 45-36-243.07 Delinquency in payment of tax. If any distributor, storer, or retail dealer
in gasoline or motor fuel, as herein defined, shall fail to make monthly reports or shall
fail to pay the tax imposed under authority of this part, the tax shall be deemed delinquent
within the meaning of this part and there shall be added to the amount of his or her tax a
penalty of 25 percent, provided if in the opinion of the county commission of the county a
good and sufficient cause or reason is shown for such delinquency, the penalty may be remitted.
The annual rate of interest to be added to all taxes imposed under the authority of this part
which are not paid by the prescribed due dates shall be at the same rate established by the
Secretary of the Treasury under the authority of 26 USCA § 6621. Interest on overpayments
shall be computed at the same annual rate. The county commission shall be authorized and empowered
to make returns for delinquent tax payers upon such information as...
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22-30F-3
Section 22-30F-3 Definitions. The following words and phrases, whenever used in this chapter,
shall have the following respective meanings unless the context clearly indicates otherwise:
(1) AUTHORITY. The corporation organized pursuant to this chapter as a public corporation,
agency, and instrumentality of the state and known as the "Alabama Land Recycling Finance
Authority." (2) AUTHORIZING RESOLUTION. A resolution, order, or other proceedings adopted
by the board of directors of the authority authorizing the issuance of agreements and related
matters. (3) BOARD OF DIRECTORS. The board of directors of the authority. (4) DEPARTMENT.
The Alabama Department of Environmental Management or any successor. (5) ELIGIBLE PROPERTY.
Property which qualifies under Section 22-30E-6 for participation in the voluntary cleanup
program established pursuant to Chapter 30E of this title, and which is owned and operated
by an applicant or applicants which qualifies for the limitation of liability as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-30F-3.htm - 5K - Match Info - Similar pages
41-10-63
Section 41-10-63 Authority and procedure for pledge of revenues of authority and creation of
statutory lien upon facilities and properties thereof for payment of principal and interest
on bonds; remedies upon default in payment of principal or interest on bonds. (a) In the proceedings
authorizing the issuance of any of its bonds, the authority is hereby authorized and empowered
to pledge for the payment of the principal of and interest on such bonds, as the said principal
and interest shall respectively mature, and to agree to use solely for such purpose all the
revenues which under the provisions of Section 41-10-65 are provided for the payment of the
said principal and interest. All such pledges made by the authority shall take precedence
in the order of the resolutions containing such pledge. (b) In said proceedings the authority
may further provide and create a statutory lien upon the facilities and properties of the
authority as security for the payment of said principal and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-10-63.htm - 3K - Match Info - Similar pages
16-17A-17
Section 16-17A-17 Conveyance of property, etc., to authority; pledge of full faith and credit.
(a) The state, any university, any governmental entity, and any public corporation is hereby
authorized to give, transfer, convey, or sell to any authority or a university affiliate,
with or without consideration: (1) Any of its health care facilities and other properties,
real or personal, and any funds and assets, tangible or intangible, relative to the
ownership or operation of any such health care facilities, including any certificates of need,
assurances of need, or other similar rights appertaining or ancillary thereto, irrespective
of whether they have been exercised. (2) Any taxes, revenues, or funds owned or controlled
by it. (3) Nothing in this chapter shall be construed as allowing an authority or university
affiliate to be exempt from compliance with all applicable laws and regulations of the State
Certificate of Need program and the Alabama State Health Planning and Development...
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27-37-1
Section 27-37-1 Assets - Generally. In any determination of the financial condition of an insurer,
there shall be allowed as assets only such assets as are owned by the insurer and which consist
of: (1) Cash in the possession of the insurer or in transit under its control, and including
the true balance of any deposit in a solvent bank or trust company; (2) Investments, securities,
properties, and loans acquired, or held, in accordance with this title and in connection therewith
the following items: a. Interest due or accrued on any bond or evidence of indebtedness which
is not in default and which is not valued on a basis including accrued interest; b. Declared
and unpaid dividends on stock and shares, unless such amount has otherwise been allowed as
an asset; c. Interest due or accrued upon a collateral loan in an amount not to exceed one
year's interest thereon; d. Interest due or accrued on deposits in solvent banks and trust
companies, and interest due or accrued on other assets,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-37-1.htm - 4K - Match Info - Similar pages
40-10-135
Section 40-10-135 Deed of state on sale of land bid in by state. When lands have been sold
by the state, as provided in Sections 40-10-132 and 40-10-134, and the purchase money has
been paid, the Land Commissioner, in behalf of the state, shall execute to the purchaser a
deed, duly acknowledged, without warranty or covenant of any kind on the part of the state,
express or implied, conveying to him all the right, title, and interest of the state in and
to the lands purchased by him; and such purchaser shall thereafter have all the right, title,
and interest of the state in and to such lands and shall be held and treated as the assignee
of all the taxes due upon such lands, or for which they were sold, and the penalties and all
of the taxes that should have been under the law assessed upon the same, if they had been
the property of a private citizen of the state, and he shall be clothed with all the rights,
liens, powers, and remedies, whether as a plaintiff or defendant, respecting said...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-135.htm - 1K - Match Info - Similar pages
40-10-138
Section 40-10-138 Conveyance to Department of Conservation and Natural Resources of land bid
in by state - Deed to department. When lands are required to be conveyed to the Department
of Conservation and Natural Resources, as hereinabove provided, the Land Commissioner, in
behalf of the state, with the approval of the Governor, shall execute to the Department of
Conservation and Natural Resources, a deed, duly acknowledged, without warranty or covenant
of any kind on the part of the state, express or implied, conveying to the said Department
of Conservation and Natural Resources all the right, title, and interest of the state in and
to the lands so conveyed. The Department of Conservation and Natural Resources shall thereafter
have all the right, title, and interest of the state in and to such lands and shall be held
and treated as the assignee of all the taxes due upon such lands or for which they were sold
and the penalties and all of the taxes that should have been under the law...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-138.htm - 2K - Match Info - Similar pages
40-22-1
Section 40-22-1 Deeds, bills of sale, etc. (a) Except as set out in subsection (b), no deed,
bill of sale, or other instrument of like character which conveys any real or personal
property within this state or which conveys any interest in any such property shall be received
for record unless the privilege or license tax is paid prior to the instrument being offered
for record as provided in subsection (c). (b) No privilege or license tax shall be required
for any of the following: (1) The transfer of mortgages on real or personal property
within this state upon which the mortgage tax has been paid. (2) Deeds or instruments executed
for a nominal consideration for the purpose of perfecting the title to real estate. (3) The
re-recordation of corrected mortgages, deeds, or instruments executed for the purpose of perfecting
the title to real or personal property, specifically, but not limited to, corrections
of maturity dates thereof, and deeds and other instruments or conveyances,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-22-1.htm - 9K - Match Info - Similar pages
40-7-18
section to promote and encourage industry and business in Alabama and specifically to induce
the location within this state of the principal administrative office, principal distribution
or manufacturing plant, or principal place of business of foreign corporations engaged in
manufacturing, industrial, commercial, business, transportation, utility, public service,
and research enterprise. This section shall be liberally construed in conformity with the
said intention. (b) When any real or personal property within this state is sold to,
acquired by or transferred to any foreign corporation during any property tax year in connection
with locating within this state its principal administrative office, its principal distribution
or manufacturing plant, or its principal place of business or in connection with such foreign
corporation becoming the successor or assignee of all or a substantial portion of the taxable
property within this state of any foreign or domestic corporation...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-18.htm - 2K - Match Info - Similar pages
9-14-2
Section 9-14-2 Designation and uses of parks, parkways, monuments and historic sites in state
park system. All parks, parkways, monuments and historic sites now owned or hereafter established
or acquired by the state shall constitute the state park system (except Mound State Monument,
the First White House of the Confederacy and all monuments and historic sites now located
on state owned land in the City of Montgomery), and are hereby reserved for the enjoyment
and benefit of the people; provided, that nothing contained in this section shall be construed
as restricting or limiting in any manner the power and authority now granted by law to the
Commissioner of Conservation and Natural Resources to sell, lease or exchange any park, parkway,
monument or historic site now owned or hereafter established or acquired by the state. (Acts
1939, No. 556, p. 877, §1; Code 1940, T. 8, §172.)...
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