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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
45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
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
22-27-3
Section 22-27-3 Authority of local governing bodies as waste collections and disposal; household
exemptions; state regulatory program. (a) Generally. (1) The county commission or municipal
governing body may, and is hereby authorized to, make available to the general public collection
and disposal facilities for solid wastes in a manner acceptable to the department. The county
commission or municipal governing body may provide such collection or disposal services by
contract with private or other controlling agencies and may include house-to-house service
or the placement of regularly serviced and controlled bulk refuse receptacles within reasonable
(generally less than eight miles) distance from the farthest affected household and the wastes
managed in a manner acceptable to the department. (2) Any county commission or municipal governing
body providing services to the public under this article shall have the power and authority
by resolution or ordinance to adopt rules and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-3.htm - 11K - Match Info - Similar pages
32-6-250
Section 32-6-250 Distinctive plate authorized; fees. (a) A distinctive permanent license plate
shall be issued to any resident of the state who is a recipient of the Medal of Honor or the
widow of a recipient of the Medal of Honor, to any resident who is a recipient of the Purple
Heart Medal, to any resident who is a member of the Legion of Valor with positive proof of
membership and the award of the Medal of Honor, the Army Distinguished Service Cross, the
Navy Cross, or the Air Force Cross, to any resident who is a recipient of the Distinguished
Flying Cross, to any resident who is a recipient of the Silver Star, to any resident who is
a recipient of the Bronze Star, or to any resident who shows by satisfactory proof that he
or she was a duly recognized former prisoner of war, for use on a private motor vehicle registered
in the name of the resident. There shall be no fee or tax for the license plate, except Purple
Heart Medal recipients shall pay ad valorem taxes on vehicles for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-250.htm - 2K - Match Info - Similar pages
40-12-270
Section 40-12-270 Disbursement of net proceeds from license taxes and registration fees; Secondary
Road Committee created. (a) The moneys collected each month by the judge of probate from motor
vehicle license taxes and registration fees, after deducting therefrom the amounts referred
to in subdivisions (1) and (2) of subsection (a) of Section 40-12-269, the moneys remaining
after making the said deductions being referred to in this section as "the net proceeds,"
shall be disbursed by the judge of probate as follows: (1) That portion of the net proceeds
that consists of additional amounts paid under the schedule of additional amounts set forth
in subsection (b) of Section 40-12-248 shall be remitted by the judge of probate to the State
Treasurer who shall distribute said amounts as follows: a. 64.75 percent of said amounts shall
be distributed by the State Treasurer to the State of Alabama; b. 35.25 percent of said amounts
shall be apportioned and distributed by the State Treasurer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-270.htm - 12K - Match Info - Similar pages
32-6-360
Section 32-6-360 Issuance of license tag or plate; fees. (a) An active member of the Fraternal
Order of Police who is the owner of a motor vehicle or a motorcycle and a resident of the
state may be issued a license tag or plate bearing the words "Fraternal Order of Police"
across the top portion of the tag or plate upon which, in lieu of the numbers prescribed by
law, shall be inscribed distinctive words or marks provided by the Department of Revenue.
The active member of the Fraternal Order of Police shall make application to the judge of
probate or license commissioner, comply with the motor vehicle registration and licensing
laws, pay the regular fees required by law for license tags or plates for private passenger
or pleasure motor vehicles or motorcycles, and pay an additional fee of thirty dollars ($30).
(b) The tags or plates shall be issued, printed, and processed like other distinctive and
personalized tags and plates provided for in this chapter. The tags or plates shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-360.htm - 1K - Match Info - Similar pages
40-12-252
Section 40-12-252 Basis of tax for trailers; permanent license plate. (a) The following annual
license taxes and registration fees are hereby imposed and shall be charged for each trailer,
other than manufactured homes, operated on the public highways of this state: (1) For each
privately owned utility trailer or travel trailer, which is not operated for hire, lease,
or rental, twelve dollars ($12). (2) For each utility trailer, rented or leased for compensation
of any kind or nature, fifteen dollars ($15). (3) For each truck or tractor trailer or semitrailer,
twenty dollars ($20); and provided, that any trailer or semitrailer used by a farmer exclusively
for transporting farm products to and from market or for transporting the personal property
of a farmer for his or her own use on the farm shall not be subject to the license taxes and
registration fees provided for in this section. Trailers of any kind or description for hauling
passengers for hire are prohibited by law and shall not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-252.htm - 4K - Match Info - Similar pages
32-6-570
Section 32-6-570 Issuance of distinctive license plates; duration; fees; design. (a) Upon application
to the judge of probate or license commissioner, compliance with motor vehicle registration
and licensing laws, payment of regular fees required by law for license plates for private
passenger or pleasure motor vehicles, and payment of an additional annual fee of fifty dollars
($50), owners of motor vehicles who are residents of Alabama shall be issued distinctive Alabama
Sports Festival, Inc., license plates. (b) These plates shall be valid for five years , and
may then be replaced with either conventional, personalized, or new Alabama Sports Festival,
Inc. license plates. (c) Payment of required license fees and taxes for the years during which
a new plate is not issued shall be evidenced as provided in Section 32-6-63. (d) The Alabama
Sports Festival, Inc., which shall design, or have designed, the plate which design shall
be approved by the Department of Revenue. Section 32-6-54...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-570.htm - 1K - Match Info - Similar pages
40-12-244
Section 40-12-244 License tags and registration fees - Exemption for members of armed forces,
etc. There shall be exempt from the operation of the privilege or license tax and registration
fee now or hereinafter to be levied on automobiles and motor vehicles by the State of Alabama
one passenger vehicle owned by any of the following: (1)a. An active member of the Alabama
National Guard or the Alabama State Guard, when organized in lieu of the National Guard or
for any service-connected disabled veteran. The exemption for any service-connected disabled
veteran extends only to the service-connected disabled veterans' license plate. The exemption
for active members of the Alabama National Guard or Alabama State Guard, when organized in
lieu of the National Guard, shall be claimed upon presentation of proper identification on
forms prescribed by the Adjutant General. Active members of the National Guard may obtain
additional license plates for other passenger vehicles which they own by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-244.htm - 4K - Match Info - Similar pages
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