40-10-181
Section 40-10-181 Definitions. For purposes of this article, the following terms shall have
the following meanings: (1) TAX COLLECTING OFFICIAL. The elected or appointed person responsible
for collecting ad valorem taxes in a county. (2) TAX LIEN. The perpetual first priority lien
provided by Section 40-1-3 against any parcel of real property representing taxes assessed
and levied against the property, together with interest, penalties, fees, and costs applicable
by law to the taxes. (3) TAX LIEN AUCTION. The public sale of all tax liens advertised under
Section 40-10-182 and held no earlier than March 1 or later than June 15 of the current ad
valorem tax year where the awarding of the tax lien certificate is based on the lowest interest
rate bid on a tax lien. (4) TAX LIEN SALE. The sale of an unsold tax lien by private sale
between a tax collecting official and the purchaser of a tax lien under Section 40-10-199.
(5) UNIFORM PARCEL NUMBER. The unique parcel identification number...
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40-20-35
Section 40-20-35 Tax to be in lieu of ad valorem taxes; exemption of nonproducing leasehold
and other interests from ad valorem taxes. The mineral documentary tax levied above shall
be in lieu of all ad valorem taxes and all nonproducing leasehold interests upon all oil,
gas and other minerals in, on or under lands lying within the State of Alabama, created or
assigned after October 12, 1957, and also all nonproducing interests in such oil, gas and
other minerals, including royalty interests therein, hereafter conveyed to a grantee or purchaser
or excepted or reserved to a grantor separately and apart from the surface shall be exempt
from all ad valorem taxes levied on or after October 1, 1957, by the State of Alabama, or
any county, municipality, school district, or other taxing district within the state or becoming
a lien on or after said date. Any sale for taxes of the surface or of the remainder of the
fee shall not in any manner whatsoever affect the interest or interests hereby...
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40-26-21
Section 40-26-21 Allowance of discount of taxes. The Governor may, by executive order, authorize
the state Department of Revenue to provide by proper rules and regulations for the allowance
of a discount of taxes due and payable to the state by persons subject to the lodgings tax
levied by this chapter, in the same manner and to the same extent as the discount allowed
persons licensed under the provisions of Division 1 of Article 1 of Chapter 23 of this title.
The discount provided for herein shall not exceed five percent of the first $100 of taxes
levied and two percent of the taxes levied over $100 and due and payable to the state by persons
subject to this chapter. It is provided, however, that the discount provided for herein shall
be authorized or allowed only upon taxes which are paid before delinquency. (Acts 1956, 1st
Ex. Sess., No. 96, p. 142.)...
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45-1-245.03
Section 45-1-245.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records, interest after due date of tax, or otherwise;
the adoption of rules with respect to the state lodging tax; and the administration and enforcement
of the state lodging tax statutes, which are not inconsistent with the provisions of this
part when applied to the tax levied by this part, shall apply to the levied tax. The Commissioner
of Revenue and the Department of Revenue shall have and exercise the same powers, duties,
and obligations with respect to the district taxes levied as imposed on the commissioner and
the department, respectively, by the state lodging tax statutes. All provisions of the state
lodging tax statutes that are made applicable to this part, to the taxes levied, and to the
administration of this part are incorporated herein by reference...
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45-10-243.03
Section 45-10-243.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records, interest after due date of tax, or otherwise;
the promulgation of rules and regulations with respect to the state lodging tax; and the administration
and enforcement of the state lodging tax statutes, which are not inconsistent with the provisions
of this part when applied to the tax levied by this part, shall apply to the levied tax. The
Commissioner of Revenue and the Department of Revenue shall have and exercise the same powers,
duties, and obligations with respect to the district taxes levied as imposed on the commissioner
and the department, respectively, by the state lodging tax statutes. All provisions of the
state lodging tax statutes that are made applicable to this part, to the taxes levied, and
to the administration of this part are incorporated...
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45-11-244.08
Section 45-11-244.08 Applicability of state sales and use tax statutes. All provisions of the
state sales tax statutes with respect to payment, assessment, and collection of the state
sales tax, making of reports, and keeping and preserving records with respect thereto, interest
after the due date of the state sales tax, penalties for failure to pay the tax, make reports,
or otherwise comply with the state sales tax statutes, the promulgation of rules and regulations
with respect to the state sales tax, and the administration and enforcement of the state sales
tax statutes, which are not inconsistent with the provisions of this part, when applied to
the sales taxes authorized to be levied herein, shall apply to the sales taxes authorized
to be levied herein; and all provisions of the state use tax statutes with respect to payment,
assessment, and collection of the state use tax, making of reports, and keeping and preserving
records with respect thereto, interest after the due date of...
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45-15-241.03
Section 45-15-241.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records, interest after due date of tax, or otherwise;
the promulgation of rules and regulations with respect to the state lodging tax; and the administration
and enforcement of the state lodging tax statutes, which are not inconsistent with this part
when applied to the tax levied by this part, shall apply to the levied tax. The Commissioner
of Revenue and the Department of Revenue shall have and exercise the same powers, duties,
and obligations with respect to the district taxes levied as imposed on the commissioner and
the department, respectively, by the state lodging tax statutes. All provisions of the state
lodging tax statutes that are made applicable to this part, to the taxes levied, and to the
administration of this part are incorporated herein by...
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45-2-243.28
Section 45-2-243.28 Application of subpart. All provisions of the state lodging tax statutes
with respect to payment, assessment, and collection of the state lodging tax, making of reports
and keeping and preserving records, interest after due date of tax, or otherwise; the promulgation
of rules and regulations with respect to the state lodging tax; and the administration and
enforcement of the state lodging tax statutes, which are not inconsistent with the provisions
of this subpart when applied to the tax levied by this subpart, shall apply to the levied
district tax. The Commissioner of Revenue and the Department of Revenue shall have and exercise
the same powers, duties, and obligations with respect to the district taxes levied as imposed
on the commissioner and the department, respectively, by the state lodging tax statutes. All
provisions of the state lodging tax statutes that are made applicable to this subpart, to
the district taxes levied, and to the administration of this...
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45-20-242.57
Section 45-20-242.57 Applicability of parallel state provisions. All provisions of the state
sales tax statutes with respect to payment, assessment, and collection of the state sales
tax, making of reports and keeping and preserving records with respect thereto, interest after
due date of tax, penalties for failure to pay tax, make reports, or otherwise comply with
the state sales tax statutes, the promulgation of rules and regulations with respect to the
state sales tax, and the administration and enforcement of the state sales tax statutes, which
are not inconsistent with this subpart when applied to the tax levied pursuant to Section
45-20-242.51, shall apply to the county tax levied; and all provisions of the state use tax
statutes with respect to payment, assessment, and collection of the state use tax, making
quarterly reports and keeping and preserving records with respect thereto, interest after
due date of tax, penalties for failure to pay tax, make reports or otherwise comply...
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45-20-243.03
Section 45-20-243.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records, interest after due date of tax, or otherwise;
the promulgation of rules and regulations with respect to the state lodging tax; and the administration
and enforcement of the state lodging tax statutes, which are not inconsistent with this part
when applied to the tax levied by this part, shall apply to the levied tax. The designated
collection agent shall have and exercise the same powers, duties, and obligations with respect
to the district taxes levied as imposed on the designated collection agent, by the state lodging
tax statutes. All provisions of the state lodging tax statutes that are made applicable to
this part, to the taxes levied, and to the administration of this part are incorporated herein
by reference and made a part as if fully set forth....
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