27-31B-16
Section 27-31B-16 Tax on premiums collected. (a) Each captive insurance company shall
pay to the commissioner, by March 1 of each year, a tax at the rate of four-tenths of one
percent on the first 20 million dollars, three-tenths of one percent on the next 20 million
dollars, two-tenths of one percent on the next 20 million dollars, seventy-five thousandths
of one percent on each dollar thereafter on the direct premiums collected or contracted for
on policies or contracts of insurance written by the captive insurance company during the
year ending December 31 next preceding, after deducting from the direct premiums subject to
the tax the amounts paid to policyholders as return premiums which shall include dividends
on unabsorbed premiums or premium deposits returned or credited to policyholders. Notwithstanding
the foregoing, no tax shall be due or payable as to considerations received for annuity contracts.
(b) Each captive insurance company shall pay to the commissioner by March 1 of...
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40-18-58
Section 40-18-58 Appropriation. There is hereby appropriated out of the proceeds of
the income tax levied and collected under the provisions of this chapter to the Property Tax
Relief Fund such an amount as may be necessary for the replacement of any revenues lost by
reason of the exemption of homesteads from all state ad valorem taxes as provided for in this
title, after provision has been made for the payment of any and all expenses incurred by the
Department of Revenue in the administration of this chapter and in the collection of the taxes
as provided herein; provided, that the amount of such expenses, including salary, travel,
equipment, and all items of cost necessary for the enforcement of the provisions of this chapter
shall be limited to the amount appropriated therefor by the Legislature in the general appropriation
bill and shall be budgeted, allotted and expended pursuant to the provisions of Article 4
of Chapter 4 of Title 41. The Comptroller, with the approval of the...
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40-7-1
Section 40-7-1 Authority of tax assessor; duties of taxpayer. (a) The tax assessor or
other assessing official in each of the several counties shall have the right and authority
to assess all real estate, together with improvements thereon, and all personal property to
the party last assessing the same, or to the owner of record, except such real estate and
personal property which is now or may hereafter be assessed by the Department of Revenue.
The failure of the tax assessor or other assessing official to assess said property to the
true owner shall not invalidate the assessment. The tax assessor or other assessing official
shall have the right and authority to prescribe the proper bookkeeping method to carry out
the provisions of this article, subject to the approval of the Chief Examiner of Public Accounts.
Should the owner of any real estate make improvements on such property, or should any improvements
be removed or destroyed or partially removed or destroyed during any taxable...
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45-15-82.01
Section 45-15-82.01 Assessment and collection of certain motor vehicle taxes. The judge
of probate shall perform all duties relating to the assessment and collection of ad valorem
taxes and casual sales and use taxes on motor vehicle in the county, which have heretofore
been performed by the tax assessor and the tax collector. The Tax Assessor and the Tax Collector
of Cleburne County are hereby relieved of all duties and responsibilities relative to the
assessment and collection of taxes on such motor vehicles. The judge of probate shall receive
the commissions and fees now allowed the assessor and collector for performing these functions,
and such fees and commissions shall be remitted to the county general fund. Reporting and
remitting of such tax shall be made at the same time as other reports and remittances are
now made by the judge of probate. (Act 84-645, p. 1297, §2.)...
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45-16-84.23
Section 45-16-84.23 Assessment and collection of fees; disposition of funds. The judge
of probate shall charge and collect the same fee that is prescribed in the general law for
a like service when performed by the tax assessor, tax collector, revenue commissioner, or
license commissioner as the case may be. All such fees shall be the property of Coffee County
and shall be paid into the general fund of the county. (Act 89-513, p. 1057, §4.)...
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45-18-82.23
Section 45-18-82.23 Assessment and collection of fees; disposition of funds. The judge
of probate shall charge and collect the same fee that is prescribed in the general law for
a like service when performed by the tax assessor, tax collector, revenue commissioner, or
license commissioner as the case may be. All fees shall be the property of Conecuh County
and shall be paid into the general fund of the county. (Act 2000-446, p. 803, §4.)...
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45-21-84.03
Section 45-21-84.03 Assessment and collection of fees; disposition of funds. The judge
of probate shall charge and collect the same fee that is prescribed in the general law for
a like service when performed by the tax assessor, tax collector, revenue commissioner, or
license commissioner as the case may be. All fees shall be the property of Crenshaw County
and shall be paid into the general fund of the county. (Act 2007-273, p. 371, §4.)...
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45-29-83.41
Section 45-29-83.41 Assessment and collection of taxes. The judge of probate shall perform
all duties relating to the assessment and collection of ad valorem taxes and casual sales
and use taxes on motor vehicles in the county which have heretofore been performed by the
tax assessor and the tax collector. The Tax Assessor and the Tax Collector of Fayette County
are hereby relieved of all duties and responsibilities relative to the assessment and collection
of taxes of such motor vehicles. The judge of probate shall receive the commissions and fees
now allowed the assessor and collector for performing these functions, and such fees and commissions
shall be remitted to the county general fund. Reporting and remitting of such tax shall be
made at the same time as other reports and remittances are now made by the judge of probate.
(Act 86-309, p. 458, §2.)...
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45-3-84.63
Section 45-3-84.63 Collection of fees. The judge of probate shall charge and collect
the same fee that is prescribed in the general law for a like service when performed by the
tax assessor, tax collector, revenue commissioner, or license commissioner as the case may
be. All fees shall be the property of Barbour County and shall be paid into the general fund
of the county. (Act 98-120, p. 145, §4.)...
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45-39-241.61
Section 45-39-241.61 Revenue commissioner - Designation; compensation; election. (a)
In Lauderdale County, the combination of the offices of tax assessor and tax collector authorized
by a resolution by the county commission, pursuant to Section 45-39-241.60, is hereby
designated as the office of revenue commissioner. The revenue commissioner shall receive an
annual salary, paid in equal monthly installments from the county general fund, which shall
not be less than the minimum salary established by law. (b) For the time period of September
30, 1984, until November 14, 1984, the Governor shall appoint a person to hold the office
of revenue commissioner. A new term of office shall begin November 14, 1984. A primary election
shall be held for the new term of office of the revenue commissioner at the same time and
in the same manner as primary elections for other state and local candidates are held in 1984.
The general election for the new term of office of the revenue commissioner shall...
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