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37-2-34
Section 37-2-34 Joint actions against connecting carriers. When goods, wares, merchandise
or other personal property are shipped to some point of delivery in this state over two or
more connecting lines of transportation companies, both or all of which are engaged in the
business of a transportation company in the State of Alabama, and such goods, wares and merchandise
or other personal property are lost, destroyed, or damaged because of unreasonable delay in
the delivery thereof or by the neglect of duty of any such transportation company or connecting
transportation companies, and the owner or consignee of such freight sustains injury or loss
thereby, and payment for such injury or loss or destruction is not made after notice to and
demand therefor of such connecting and delivering companies within 30 days thereafter, the
owner or consignee thereof may bring a civil action against such delivering and connecting
companies jointly; the action to be instituted in the county of delivery,...
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34-4-27
Section 34-4-27 Privilege licenses. Each auctioneer shall annually pay one state license
in an amount not to exceed two hundred fifty dollars ($250). Each auctioneer shall also annually
pay a county license of twenty-five dollars ($25) in each county where he or she sells by
auction. No privilege license shall be required for any apprentice auctioneer when he or she
is listed as the principal auctioneer. No license shall be required for any auctioneer who
conducts an auction, without compensation for himself or herself, where all proceeds from
the auction go to the benefit of any charitable organization. The term "auctioneer"
shall include any person selling real estate, goods, wares, merchandise, automobiles, livestock,
or other things of value at public outcry. Sales at public outcry may be made for compensation
without license involving any of the following: (1) Sales for the estate of a decedent. (2)
Sales of property conveyed by deed of trust, mortgage, judgment, or ordered to be...
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40-12-172
Section 40-12-172 Transient dealers. Each person doing business as a transient dealer
as defined in this section and who does not pay the privilege license under Section
40-12-73 or the license permit under Section 40-25-19 shall pay an annual license tax
to the state of $30. The payment of one state license shall authorize such transient dealer
to engage in such business in any county in the state upon the payment of a county license
of $5 in each such county. When used in this section, the words "transient dealer"
shall be held to include any person or persons who shall be embraced in any of the following
classifications: All persons acting for themselves or as an agent, employee, salesman or in
any capacity for another, whether as owner, bailee or other custodian of goods, wares, and
merchandise and going from person to person, dealer to dealer, house to house or place to
place and selling or offering to sell, exchanging or offering to exchange, for resale by a
retailer, any goods,...
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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section
the following terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The
normal and ordinary meaning of the words, except that mining activities or the transportation
of materials used in or produced by mining or forestry activities shall not be construed to
be included; (2) HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road
for construction purposes, including all road construction equipment whose gross weight exceeds
16,000 pounds, but not including inventory on hand for sale by duly licensed equipment dealers.
(b) The subjects of ad valorem taxation, except as exempted by law, shall be as follows: (1)
Every piece, parcel, tract, or lot of land in this state, including therein all things pertaining
to such land, and all structures and other things so annexed or attached thereto as to pass
to a vendee by conveyance of such land; and every separate or special...
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9-17-22
Section 9-17-22 Illegal oil, gas or product - Seizure, condemnation and sale. Apart
from and in addition to any other remedy or procedure which may be available to the board
or any penalty which may be sought against or imposed upon any person with respect to violations
relating to illegal oil, illegal gas or illegal product, all illegal oil, illegal gas and
illegal products shall, except under such circumstances as are stated in this section,
be contraband, forfeited to the State of Alabama and shall be seized and sold and the proceeds
applied as provided in this section. When any such seizure shall have been made, it
shall be the duty of the Attorney General of the state to institute at once condemnation proceedings
in the circuit court of the county in which such property is seized by filing a complaint
in the name of the state against the property seized, describing the same, or against the
person or persons in possession of such illegal property, if known, to obtain a judgment...
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40-29-23
Section 40-29-23 Levy and distraint. (a) Authority of commissioner or delegate. If any
person liable to pay any final assessment of tax neglects or refuses to pay the same or fails
to appeal such final assessment within 30 days, it shall be lawful for the commissioner to
collect such tax (and such further sum as shall be sufficient to cover the expenses of the
levy) as herein provided or as otherwise provided by law. The commissioner may levy upon all
property and rights for property belonging to such person or on which there is a lien as provided
in this chapter for the payment of such tax. If the Commissioner of Revenue or his delegate
makes a finding that the collection of such tax is in jeopardy, notice and demand for immediate
payment of such tax may be made and, upon failure or refusal to pay such tax, collection thereof
by levy shall be lawful without regard to the 30-day period provided in this chapter. (b)
Seizure and sale of property. The term "levy" as used in this chapter...
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11-99A-21
Section 11-99A-21 Failure to pay assessments. If the owner of any land within the district
fails to pay an assessment when due, time being of the essence, the board may commence proceedings
to foreclose on the land as follows: (1) The board shall send a letter, certified mail, return
receipt requested, United States first class mail to the last known address of the owner.
The address of the owner as shown in the tax assessment records of the tax assessor or revenue
commissioner for the county in which the property is located shall be sufficient. (2) The
letter shall specify that if payment is not made within 10 days of the date of the letter,
foreclosure proceedings may be commenced. (3) Any late payment received within the 10-day
period will accrue a late fee of the greater of five percent of the payment or fifty dollars
($50). (4) If payment is not made within the 10-day period, the entire assessment shall become
immediately due and payable, and the board may do either of the...
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45-22-243.91
Section 45-22-243.91 Levy of sales tax. (a) There is levied and imposed in the county,
in addition to all other taxes of every kind now imposed by law, and shall be collected as
herein provided, a privilege or license tax on account of the business activities and in the
amount to be determined by the application of rates against gross sales or gross receipt,
as the case may be, as follows: (1) Upon every person, firm, or corporation (not including
the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged
or continuing within the county in the business of selling at retail any tangible personal
property whatsoever, including merchandise and commodities of every kind and character (not
including, however, bonds or other evidence of debt or stocks), an amount equal to one percent
of the gross proceeds of sales of the business, except where a different amount is expressly
provided herein; provided, however, that any person engaging or continuing in...
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45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of
the month succeeding the month during which this subpart becomes a law, there is hereby levied
in Marion County, in addition to all other taxes of every kind now imposed by law, and shall
be collected as herein provided, a privilege or license tax against the person on account
of the business activities and in the amount to be determined by the application of rates
against gross sales, or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation (not including the State of Alabama or the Alabama Alcoholic Beverage
Control Board or ABC stores) engaged or continuing within Marion County in the business of
selling at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, (not including, however, bonds or other evidence of debt or stocks),
for a period of 36 months, an amount equal to two percent, and thereafter...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds.
There is levied, in addition to all other taxes of every kind now imposed by law, and shall
be collected as herein provided, a privilege or license tax against the person on account
of the business activities and in the amount to be determined by the application of rates
against gross sales, or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation, (including the State of Alabama and its Alcoholic Beverage Control Board
in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether the institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of the institutions) engaged or continuing within this state, in the business of selling at
retail any tangible personal property whatsoever, including...
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