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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages
45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.20.htm - 14K - Match Info - Similar pages
45-12-240.40
Section 45-12-240.40 Motor vehicle licensing. (a) The Revenue Commissioner of Choctaw County
shall perform all duties relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles in Choctaw County which the judge of probate
is required under the law to perform. The judge of probate shall be relieved of all duties
and responsibilities relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles, and the revenue commissioner shall have all
the duties and responsibilities relative to the assessment and collection of taxes and issuance
of motor vehicle licenses and titles for motorized and non-motorized vehicles. For purposes
of this section the term "motor vehicle" shall mean the same as defined in Article
5, Chapter 12, Title 40. (b) Before entering upon the additional duties imposed by this section,
the revenue commissioner shall execute an additional bond in a sum...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-240.40.htm - 7K - Match Info - Similar pages
27-39-3
Section 27-39-3 Incorporation and license requirements. No automobile club or association shall
do, or offer to do, business in the state unless the same shall be organized as a domestic
or foreign corporation and shall be licensed by the commissioner. (Acts 1971, No. 407, p.
707, §799.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-39-3.htm - 595 bytes - Match Info - Similar pages
32-5-222
Section 32-5-222 Requirements for child passenger restraints. (a) Every person transporting
a child in a motor vehicle operated on the roadways, streets, or highways of this state, shall
provide for the protection of the child by properly using an aftermarket or integrated child
passenger restraint system meeting applicable federal motor vehicle safety standards and the
requirements of subsection (b). This section shall not be interpreted to release in part or
in whole the responsibility of an automobile manufacturer to insure the safety of children
to a level at least equivalent to existing federal safety standards for adults. In no event
shall failure to wear a child passenger restraint system be considered as contributory negligence.
The term "motor vehicle" as used in this section shall include a passenger car,
pickup truck, van (seating capacity of 10 or less), minivan, or sports utility vehicle. (b)
The size appropriate restraint system required for a child in subsection (a) must...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-5-222.htm - 4K - Match Info - Similar pages
45-39-200.10
Section 45-39-200.10 Motor vehicle assessment. (a) Before any vehicle can be assessed, the
county license commissioner shall be furnished the tag number presently on the vehicle unless
the vehicle is new, in which case the commissioner shall be furnished a bona fide bill of
sale from the dealer showing when the vehicle was bought new. In the case of a used car brought
into the state from a state which provides that upon sale or transfer of the motor vehicle,
the tags are either surrendered to an appropriate authority or subsequently reissued by the
seller, the commissioner shall be furnished a bona fide certificate of title properly assigned
which shows when the car was sold to an individual, firm, corporation, or association, living
or operating in this state. If the tag number or bill of sale or certificate of title is not
furnished, the vehicle shall be presumed to have been in the state the entire year for which
taxes are being assessed. Those motor vehicles brought into the state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-200.10.htm - 3K - Match Info - Similar pages
45-42-200.10
Section 45-42-200.10 Motor vehicle assessment. (a) Before any vehicle can be assessed, the
county license commissioner shall be furnished the tag number presently on the vehicle unless
such vehicle is new, in which case the commissioner shall be furnished a bona fide bill of
sale from the dealer showing when the vehicle was bought new. In the case of a used car brought
into the state from a state which provides that upon sale or transfer of the motor vehicle,
the tags are either surrendered to an appropriate authority or subsequently reissued by the
seller, the commissioner shall be furnished a bona fide certificate of title properly assigned
which shows when the car was sold to an individual, firm, corporation, or association, living
or operating in this state. If such tag number or bill of sale or certificate of title is
not furnished, the vehicle will be presumed to have been in the state the entire year for
which taxes are being assessed. Those motor vehicles brought into the state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-200.10.htm - 3K - Match Info - Similar pages
27-13-121
Section 27-13-121 Approved courses. To qualify for the insurance premium reduction described
in Section 27-13-120, the motor vehicle accident prevention course shall be sponsored by the
National Safety Council, the American Automobile Association, or the AARP or shall be an equivalent
course approved by the Department of Public Safety. The course shall consist of not less than
six classroom or online hours of instruction, the instructors for the course shall be certified
by the sponsoring entity, and the contents of the course shall be outlined by the sponsoring
entity. (Act 2000-432, p. 793, §2; Act 2012-389, p. 1048, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-13-121.htm - 944 bytes - Match Info - Similar pages
32-7-23
Section 32-7-23 Uninsured motorist coverage; "uninsured motorist" defined; limitation
on recovery. (a) No automobile liability or motor vehicle liability policy insuring against
loss resulting from liability imposed by law for bodily injury or death suffered by any person
arising out of the ownership, maintenance, or use of a motor vehicle shall be delivered or
issued for delivery in this state with respect to any motor vehicle registered or principally
garaged in this state unless coverage is provided therein or supplemental thereto, in limits
for bodily injury or death set forth in subsection (c) of Section 32-7-6, under provisions
approved by the Commissioner of Insurance for the protection of persons insured thereunder
who are legally entitled to recover damages from owners or operators of uninsured motor vehicles
because of bodily injury, sickness or disease, including death, resulting therefrom; provided,
that the named insured shall have the right to reject such coverage; and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-7-23.htm - 2K - Match Info - Similar pages
40-25-19
Section 40-25-19 Transporting and distributing tobacco products. Each and every person, firm,
corporation, club, or association transporting and distributing in any manner whatsoever any
tobacco products as enumerated and defined herein within the State of Alabama who has not
a privilege license as prescribed in Sections 40-12-72 and 40-12-73 shall before transporting
or distributing any of such tobacco products as enumerated and defined herein secure a permit
from the Department of Revenue. The Department of Revenue shall, before issuing such permit,
charge and collect annually a fee of $50 from each such person, firm, corporation, club, or
association for transporting or distributing in any manner whatsoever any tobacco products
as enumerated and defined herein. Each person, firm, corporation, club, or association securing
a permit as hereinbefore provided for, shall be allowed for each such permit so secured one
vehicle for the purpose of transporting or distributing such tobacco...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-19.htm - 2K - Match Info - Similar pages
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