45-43-240.23
Section 45-43-240.23 Charge and collection of fees; refunds. Except as provided, the
tax assessor may charge and collect the same fees that are provided by law for the performance
of duties relative to the recording of the transfer of the ownership of motor vehicles as
prescribed by general law. The tax assessor shall charge and collect a sufficient fee to cover
the actual reasonable cost thereof. All the fees are the property of the county and shall
be paid to the general fund of the county. Refunds for licenses issued by mistake of fact
or law shall be made under the conditions and in the manner prescribed by the general law.
(Act 92-474, p. 947, § 4.)...
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45-28-241.23
Section 45-28-241.23 Fees; refunds. Except as herein provided, the tax assessor shall
be entitled to charge and collect the same fees that are provided for by law. For the performance
of duties relative to the recording of the transfer of the ownership of motor vehicles as
prescribed in this code, the tax assessor shall charge and collect a fee of one dollar twenty-five
cents ($1.25). All such fees shall be the property of the county and shall be paid to the
general fund of the county. Refunds for licenses issued by mistake of fact or law shall be
made under the conditions and in the manner prescribed by this code. (Act 85-881, p. 135,
§4.)...
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45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following
terms have the meanings here given them: (1) COUNTY. Any county now or hereafter subject to
this subpart. (2) COUNTY GOVERNING BODY. The county board of revenue, the county commission,
or other like body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director
of the county department of revenue, the license commissioner, or judge of probate of the
county, or any other public officer performing like duties in the county. (4) SECTION
3 AS AMENDED IN 1979. Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL
UNBROKEN PACKAGE POLICY. The state policy in effect when the original Section 3 of
Act 388 of the 1965 Regular Session was approved in August 1965, prohibiting licensees from
selling or keeping for sale liquor or wine except in an original unbroken package. (6) THE
1979 AMENDMENT. The act the Legislature of Alabama adopted during its Regular Session of 1979
amending the original...
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45-40-242.03
Section 45-40-242.03 Charge and collection of fees. Except as hereinafter provided,
the tax assessor shall be entitled to charge and collect the same fees that are provided for
by law. For the performance of duties relative to the recording of the transfer of the ownership
of motor vehicles as prescribed in this code, the tax assessor shall charge and collect a
fee of one dollar ($1). All such fees shall be the property of the county and shall be paid
to the general fund of the county. Refunds for licenses issued by mistake or fact of law shall
be made under the conditions and in the manner prescribed by this code. (Act 85-717, p. 1168,
§4.)...
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40-23-104
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase
price; proof of payment of tax. (a) The licensing official shall collect all of the following:
(1) The taxes levied by this article. (2) The municipal gross receipts or sales taxes and
county sales taxes authorized by general or local law on sales made by a person or firm other
than a licensed dealer. (3) The municipal and county use taxes authorized by general or local
law on sales made by dealers doing business outside the State of Alabama and on sales made
by licensed Alabama dealers where municipal and county sales taxes were not collected at the
time of purchase. (4) The state use tax on any such automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer required to be registered or licensed by the judge
of probate. (b) The licensing official shall require, as proof of the purchase price of the
automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby
approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article
I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state
and local tax liability of multistate taxpayers, including the equitable apportionment of
tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility
in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance
in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative
taxation. Article II. Definitions. As used in this compact: 1. "State" means a state
of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory
or possession of the United States. 2. "Subdivision" means any governmental unit
or special district of a state. 3. "Taxpayer" means any corporation, partnership,
firm,...
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40-8-4
Section 40-8-4 Assessment ratios for purposes of local taxation. (a) During the ad valorem
tax year beginning October 1, 1978, with respect to any ad valorem tax levied by a county,
municipality, or other taxing authority other than the state, the governing body of any such
county, municipality, or other taxing authority may at any time, effective for ad valorem
tax years beginning on and after October 1, 1978, increase or decrease the ratio of assessed
value to the fair and reasonable market value or, as may otherwise be provided by law, to
the current use value, as the case may be (herein called "the assessment ratio"),
of any class of taxable property within the limits prescribed in the Constitution; provided,
that the county, municipality, or other taxing authority meets the criteria contained in this
section. If the receipts from any ad valorem tax with respect to which any assessment
ratio has been so adjusted by any taxing authority during the ad valorem tax year beginning...

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45-23-240.43
Section 45-23-240.43 Charge and collection of fees. Except as hereinafter provided,
the tax assessor shall be entitled to charge and collect the same fees that are now provided
for by law. For the performance of duties relative to the recording of the transfer of the
ownership of motor vehicles as prescribed in this code, the tax assessor shall charge and
collect a fee of one dollar twenty five cents ($1.25). All such fees shall be the property
of the county and shall be paid to the general fund of the county. Refunds for licenses issued
by mistake or fact of law shall be made under the conditions and in the manner prescribed
by this code. (Act 87-111, p. 156, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-240.43.htm - 984 bytes - Match Info - Similar pages

45-25-240.23
Section 45-25-240.23 Charge and collection of fees; refunds. Except as herein provided,
the tax assessor shall be entitled to charge and collect the same fees that are provided by
law. For the performance of duties relative to the recording of the transfer of the ownership
of motor vehicles as prescribed in this code, the tax assessor shall charge and collect a
sufficient fee to cover the actual reasonable cost thereof. All such fees shall be the property
of the county and shall be paid to the general fund of the county. Refunds for licenses issued
by mistake of fact or law shall be made under the conditions and in the manner prescribed
by this code. (Act 87-322, p. 438, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-240.23.htm - 995 bytes - Match Info - Similar pages

24-9-10
Section 24-9-10 Incorporation of local authority. (a) If the number of tax delinquent
properties in a municipality exceeds 1,000, then the governing body of a municipality may
adopt a resolution declaring that it is wise, expedient, and necessary that a local authority
be formed by the municipality by the filing for record of a certificate of incorporation in
accordance with the provisions of subsection (c). (b) If the number of tax delinquent properties
in a municipality exceeds 1,000, then the governing body of a county may adopt a resolution
declaring that it is wise, expedient, and necessary that a local authority be formed by the
county by the filing for record of a certificate of incorporation in accordance with the provisions
of subsection (c). (c) Upon the adoption of the authorizing resolution, the municipality or
county, as the case may be, shall proceed to incorporate the local authority by filing for
record in the office of the judge of probate of the county a certificate...
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