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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages

40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages

45-8-203
Section 45-8-203 Motor vehicle registration renewals. (a) A special issuance fee of
twenty-five cents ($0.25) shall be collected by the License Commissioner of Calhoun County
on each motor vehicle registration renewal. The special issuance fee shall be in addition
to all other fees, taxes, and other charges provided by law. The special issuance fee shall
be retained by the license commissioner and may be used for the improvement of services and
the operation of the office of the license commissioner and in the performance of the official
duties of the license commissioner. The use of the proceeds includes, but is not limited to,
the preservation and storage related to motor vehicle registrations, boat registrations, business
licenses, door-to-door sales, rental lease and manufactured homes, and for the purchase, installation,
improvement, development, and maintenance of equipment and technology, and any other improvements
or expenditures necessary for the administration of the office....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-203.htm - 2K - Match Info - Similar pages

9-11-65.2
Section 9-11-65.2 Lifetime resident saltwater fishing license; combination licenses
with freshwater fishing, hunting. (a) Any Alabama resident meeting the residency requirements
set out in Section 9-11-53.1, in lieu of the annual resident saltwater fishing license
provided for in Section 9-11-53.1, may purchase a lifetime resident saltwater fishing
license by filing an application in the office of the Commissioner of the Department of Conservation
and Natural Resources on the form prescribed and paying the following license fees, which
shall include a one dollar ($1) issuance fee, which fees shall be subject to adjustment as
provided for in Section 9-11-68: Persons less than two years old, two hundred fifty
dollars ($250); persons age two through 11 years, three hundred dollars ($300); persons age
12 through 49 years, three hundred fifty dollars ($350); and persons age 50 years and above,
two hundred fifty dollars ($250). The license fees collected pursuant to this subsection shall
be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-65.2.htm - 5K - Match Info - Similar pages

45-19-82.02
Section 45-19-82.02 Driver's license issuance fee; Driver's Licensing Fund. In addition
to all other charges, costs, taxes, or fees levied on the issuance of all driver's licenses,
the Coosa County Commission may provide for an additional issuance fee of one dollar ($1)
to be assessed and collected on all driver's licenses issued and renewed in the county. All
funds received from the fees authorized by this section shall be deposited in a special
fund entitled the "Driver's Licensing Fund" and disbursed at the sole discretion
of the judge of probate for any reasonable and necessary expenses to improve operations, services,
training, in-service training, or other functions of the office of the judge of probate. All
fees collected and disbursed shall be audited by the Department of Examiners of Public Accounts.
(Act 2018-477, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-82.02.htm - 1K - Match Info - Similar pages

45-16-232
Section 45-16-232 Fees; disposition of funds. (a) In Coffee County, the fee for issuance
of a permit to carry a pistol in a vehicle or concealed on or about the person as provided
in Section 13A-11-75, shall be twenty dollars ($20), which shall be collected by the
sheriff or his or her appointed agent. (b)(1) All fees collected under this section
shall be deposited by the Sheriff of Coffee County or his or her appointed agent in the county
treasury. (2) The treasurer or other custodian of the county funds shall pay twelve dollars
($12) of each fee into a fund designated as the "Sheriff's Fund". (3) The treasurer
or other custodian of the county funds shall pay eight dollars ($8) of each fee into the General
Fund of Coffee County. (c) Any and all monies on April 12, 1994, in the current Sheriff's
Fund shall be transferred into the Sheriff's Fund created by this section. (d) The
Sheriff's Fund established in subsection (b) shall be drawn upon by the Sheriff of Coffee
County or his or her...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-232.htm - 1K - Match Info - Similar pages

45-20-232
Section 45-20-232 Fees; disposition of funds. (a) In Covington County, the fee for issuance
of a permit to carry a pistol concealed on or about the person or in a vehicle, as provided
in Section 13A-11-75, shall be twenty dollars ($20), which shall be collected by the
sheriff. (b) All fees so collected in Covington County shall be deposited into a fund to be
designated as the Sheriff's Fund. The fund shall be drawn upon by the sheriff of the county
or his or her appointed agent and shall be used exclusively for law enforcement purposes and
in the discharge of the sheriff's office as he or she sees fit. The establishment of the Sheriff's
Fund and the use of such funds shall in no way diminish or take the place of any other imbursement
or other source of income established for the sheriff or for the operation of his or her office.
(Act 2009-324, p. 551, §§1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-232.htm - 1K - Match Info - Similar pages

45-27-233
Section 45-27-233 Fees; disposition of funds. (a) In Escambia County the fee for issuance
of a permit to carry a pistol in a vehicle or concealed on or about the person as provided
in Section 13A-11-75, shall be twenty dollars ($20) which shall be collected by the
sheriff. (b) Notwithstanding the foregoing, the fee for issuing the described pistol permit
to a person aged 65 or older shall be fifteen dollars ($15). (c) Any and all monies collected
under subsection (a) and subsection (b) shall be deposited by the Sheriff of Escambia County
in any bank located in Escambia County selected by the sheriff, into a fund known as the Sheriffs
Law Enforcement Fund. The fund shall be audited by the Examiners of Public Accounts at the
same time other accounts of the sheriff are audited. (d) The Sheriffs Law Enforcement Fund
as provided in subsection (c) shall be drawn upon by the Sheriff of Escambia County or his
or her appointed agent and shall be exclusively for law enforcement purposes in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-233.htm - 1K - Match Info - Similar pages

45-31-232
Section 45-31-232 Fees; disposition of funds. In Geneva County, the total fee for issuance
of a permit to carry a pistol as provided by Section 13A-11-75, shall be twenty dollars
($20) per year. Fifteen dollars ($15) of the amount shall be paid to the sheriff's department
to be used for law enforcement purposes and five dollars ($5) shall be paid to the county
commission for the county general fund. The fee provided by this section shall be in
lieu of all other pistol permit fees required by law. (Act 94-461, p. 717, §1; Act 2012-449,
§1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-232.htm - 864 bytes - Match Info - Similar pages

45-45-31.08
Section 45-45-31.08 Fees. A fee of twenty-five cents ($0.25) shall be charged in addition
to all filing and recording fees now charged for each instrument, document, plat, court file,
map, paper, or writing photographed or microphotographed and each official receiving instruments
to be photographed or microphotographed shall collect the fee and deposit same by the tenth
of each month to the credit of the county general fund. (Acts 1959, No. 464, p. 1156, § 9.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-31.08.htm - 775 bytes - Match Info - Similar pages