40-23-85
Section 40-23-85 Disposition of funds derived from tax. All taxes, fees, interest, or penalties imposed and all amounts of tax herein required to be paid to the state under this article must be paid to the Department of Revenue at Montgomery, Alabama, with remittance payable to the Treasurer of Alabama. Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and the management of the department shall be deducted, as a first charge thereon, from the taxes collected under and pursuant to Section 40-23-61; provided, that the expenditure of the sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses of operating the department for each fiscal year. After the distributions provided herein and the distributions of use tax on automobiles to the General Fund as provided in...
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40-23-62
Section 40-23-62 Exemptions. The storage, use, or other consumption in this state of the following tangible personal property is hereby specifically exempted from the tax imposed by this article: (1) Property, on which the sales tax imposed by the provisions of Article 1 of this chapter is paid by the consumer to a person licensed under the provisions of Article 1 of this chapter. (2) Tangible personal property, not to be used in the performance of a contract, brought into this state by a nonresident thereof for his or her own storage, use, or consumption while temporarily within this state. (3) In addition to the exemptions provided in subdivisions (1) and (2), all exemptions enumerated in Sections 40-23-4(a) and 40-23-4.1 are incorporated by reference in this section. (4) The storage, use, or other consumption in this state of religious magazines and publications. For the purpose of this subdivision the words "religious magazines and publications" shall be construed to mean printed...
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6-9-1
Section 6-9-1 Executions on judgments; forms thereof. The party in whose favor a judgment is entered, whether for debt, damages, or costs, for the satisfaction thereof, may, within 10 years thereafter, have a writ of execution against the lands and goods of the party against whom such judgment is entered. When the judgment is for specific property or the alternate value, or for the possession of lands, appropriate writs of execution may issue for the satisfaction thereof. Such writs of execution must substantially conform to the following forms: (Form of Writ of Execution) The State of Alabama, ___ County. To any Sheriff of the State of Alabama: You are hereby commanded that of the goods and chattels, lands, and tenements of _____, you cause to be made the sum of _____ dollars, which _____ recovered of him on the _____ day of _____, 2__, by the judgment of the circuit (or district) court, held for the County of _____, besides _____ dollars, costs of the action; and have the same to...
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15-20A-45
Section 15-20A-45 Penalties. (a) A sex offender who is convicted of any offense specified in this chapter, in addition to any imprisonment or fine, or both, and in addition to any other fees, costs, and assessments, imposed for the commission of the underlying offense, shall be punished by a fine of two hundred fifty dollars ($250). (b) The fines collected in subsection (a) shall be distributed as follows: (1) Fifty dollars ($50) to the Highway Traffic Safety Fund in the Alabama State Law Enforcement Agency. (2) Twenty-five dollars ($25) to the Circuit Clerk's Restitution Recovery Fund. (3) Twenty-five dollars ($25) to the State General Fund. (4) Fifty dollars ($50) to the District Attorney's Fund or the fund prescribed by law for district attorney fees. (5) Fifty dollars ($50) to the Office of Prosecution Services for the Alabama Computer Forensics Labs. (6) Fifty dollars ($50) to the law enforcement agency who requested the warrant subject to the following: a. If the warrant was...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter 3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto or substituted therefor, and municipal and county licenses, there is hereby levied a privilege or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores, or receives for the purpose of distribution, to any person, firm, corporation, club, or association within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated in accordance with the volume of sales by such person of beer, and shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
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40-9E-1
Section 40-9E-1 Definitions. For purposes of this chapter only, the following terms shall have the following meanings: (1) BASE YEAR. The taxable year immediately before the taxable year in which property first becomes qualified property under this chapter. (2) BASE YEAR VALUE. The value of the property used to determine the assessment on which the property tax on property is imposed for the base year. Base year value does not include any new property that is first assessed in the base year. (3) ELIGIBLE ASSESSMENT. The difference between the base year value and the actual value as determined by the county tax assessor for the applicable taxable year. (4) ENHANCED USE LEASE AREA. Any area of a military installation which contains underutilized real or personal property, or both, that is leased by a secretary of a military department to a lessee pursuant to the authority provided in 10 U.S.C. ยง2667. (5) LOCAL GOVERNING BODY. The governing body of a county or municipality which proposes...
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11-65-35
Section 11-65-35 Concerning certain taxes. The state horse wagering fee, the commission horse wagering fee, and any other fees or taxes imposed by this chapter shall constitute all license, privilege, and excise taxes that may be imposed on horse racing and pari-mutuel wagering thereon conducted pursuant to this chapter, and no other license or excise tax may be imposed on such activities by the state or any county, municipality, or other political subdivision thereof. The state dog racing privilege tax, the commission greyhound wagering fee, and any other fees or taxes imposed by this chapter shall constitute all license, privilege, and excise taxes that may be imposed on greyhound racing and pari-mutuel wagering thereon conducted pursuant to this chapter, and no other license, privilege, or excise tax may be imposed on such activities by the state or any county, municipality, or other political subdivision thereof. Nothing in this chapter, however, shall be construed to confer any...
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6-9-160
Section 6-9-160 Restoration of property levied on to debtor upon executing bond; execution on forfeiture of bond; exception. (a) When personal property is levied on by the sheriff, if the defendant executes bond with sufficient surety in double the amount of the execution payable to the plaintiff and conditioned to deliver the property levied on to the proper officer by 12:00 noon of the day and at the place appointed for the sale thereof, the sheriff must restore the property to the defendant. (b) If the property is not delivered according to the condition of the bond, the sheriff must return it forfeited within five days thereafter to the register or clerk's office out of which the execution issued, endorsing thereon a forfeiture of the bond; and it is then the duty of the clerk or register, without delay, to issue execution on the forfeited bond against all the obligors therein for the judgment and costs, upon which no security of any kind can be taken, which he must endorse on the...
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40-17A-12
Section 40-17A-12 Jeopardy assessment; suit to enjoin assessment prohibited; exception; tax and penalties assumed correct. (a) An assessment for a dealer not possessing stamps or other official indicia showing that the tax has been paid shall be considered a jeopardy assessment or collection, as provided in Section 40-29-91. The commissioner shall assess a tax based on personal knowledge or information available to the commissioner, mail to the taxpayer at the taxpayer's last known address or serve in person, a written notice of the amount of tax; demand its immediate payment; and, if payment is not immediately made, collect the tax by any method prescribed in either Section 40-2-11 or Section 40-29-23, except that the commissioner need not await the expiration of the times specified in Section 40-29-23, nor shall he be required to obtain a circuit court order to levy upon any assets or other property to obtain immediate collection of the tax. (b) No person may bring suit to enjoin the...
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40-19-2
Section 40-19-2 To whom tax paid; Motor Carrier Fund, exemptions. (a) The mileage tax required under the provisions of this chapter to be paid by the contract carriers and common carriers, subject to the provisions of this chapter, to the state as compensation for use of the public highways of the state shall be paid to the Department of Revenue as required under this chapter. All said mileage taxes, fees, and penalties collected by the Department of Revenue shall be paid into the Treasury upon receipt thereof and shall be kept separate and apart by the Treasurer in said fund, to be known as the Motor Carrier Fund. (b) All tour buses are exempt from the tax imposed by this chapter. (c) All vehicles used as a "chartered party" vehicle and used in support of a "charter party" contract in compliance with International Registration Plan (IRP), requirements shall be exempt from the tax imposed by this chapter when used in support of a charter party contract. (Acts 1935, No. 194, p. 256;...
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