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40-10-77
Section 40-10-77 Defense of action fails on grounds other than that taxes were not due.
THIS SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY
1, 2020. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. If, in an action brought
against such purchaser or other person claiming under the purchaser to recover possession
of lands sold for taxes, the defendant claims and defends under the tax title and the defense
fails on the ground that such sale was invalid for any reason other than that the taxes were
not due, and the plaintiff recovers, the court shall forthwith, on the motion of the defendant,
ascertain the amount of taxes for which the lands were liable at the time of the sale and
for the payment of which they were sold, with interest thereon from the day of sale, and the
amount of such taxes on the lands, if any, as the defendant or the person under whom he or
she claims has, since such sale, lawfully paid or assumed, in case of the state,...
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40-20-31
Section 40-20-31 Levied; applicability. There is hereby levied and shall be paid and
collected as herein set forth a documentary or transfer tax, to be known as the mineral documentary
tax, upon the filing and recording of every lease and other writing hereafter executed whereby
there is created a leasehold interest in and to any nonproducing oil, gas or other minerals
in, on or under or that may be produced from any lands situated within the State of Alabama,
or whereby any such interest is assigned or is extended beyond the primary term fixed by the
original instrument, and upon every deed, instrument, transfer, evidence of sale or other
writing whereby there is hereafter conveyed to a grantee or purchaser, or excepted or reserved
to a grantor separately and apart from the surface, any interest in or right to receive royalty
from any nonproducing oil, gas or other minerals in, on or under or that may be produced from
any lands within the State of Alabama; provided, that the tax shall...
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24-9-8
Section 24-9-8 Quiet title and foreclosure action. (a) The authority may initiate a
quiet title action under this section to quiet title to real property held by the authority
or interests in tax delinquent property held by the authority by recording with the office
of the judge of probate in the county in which the property subject to quiet title action
is located a notice of pending quiet title action. The notice shall include the name of the
taxpayer whose interest was affected by the tax sale; the name of any other party as revealed
by a search and examination of the title to the property who may claim an interest in the
property; a legal description of the property; the street address of the property if available;
the name, address, and telephone number of the authority; a statement that the property is
subject to the quiet title proceedings under Act 2013-249; and a statement that any legal
interests in the property may be extinguished by a circuit court order vesting title to...
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40-10-129
Section 40-10-129 Deposit of redemption money - Lands bid in by state. When lands which
have been bid in by the state are redeemed, the judge of probate must immediately pay over
to the tax collector of the county the entire amount of money received by such judge of probate
on such redemption. The tax collector shall pay over to the proper authorities the fees of
such officers that accrued in the sale and shall determine the proportionate amounts of the
redemption money belonging to the state, including advertising fees, and the amounts of such
redemption money belonging to the county and to the school fund and to any municipality and
to each holder of a tax lien certificate. The tax collector shall monthly, by the tenth day
of the month next after the month in which the redemption was made, pay over such proportions
to the proper authorities, respectively, after deducting therefrom the commissions allowed
by law to tax collectors for collecting taxes; and he shall certify to the Land...
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9-16-128
Section 9-16-128 Landowners' actions; review by director; prior right of purchase; review
by court. (a) Any landowner adversely affected by the action of the director under Section
9-16-127 of this article may institute proceedings to have the action reviewed in the circuit
court in the county where the property or a part thereof affected by the action is located,
provided that such proceedings are filed in said court within 30 days following the date of
such action. The court may grant such relief as it deems necessary, including but not limited
to injunctive relief pending a hearing on the matter. (b) Any landowner who has received notice
of acquisition from the director under Section 9-16-127 of this article may, within
15 days following such notice, make written application to the director for a review as to
the actual need or advisability for such acquisition. The director shall hear the landowner's
grievance within 15 days following the written application for a hearing and shall...
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40-1-2
Section 40-1-2 Lien for taxes - Generally. (a) If any person liable to pay any tax,
other than ad valorem taxes, neglects or refuses to pay the same the amount, including any
interest, penalty, additional amount, or addition to such tax, together with any costs which
may accrue in addition thereto, shall be a lien in favor of the State of Alabama upon all
property and the rights to property, real or personal, belonging to such person. Unless another
date is specifically fixed by law, the lien shall arise at the time the assessment list, return
therefor or the payment thereof, as the case may be, was due to have been filed with or made
to the Department of Revenue or other agency of the state or county and shall continue until
the liability for such amount is satisfied or becomes unenforceable by reason of the lapse
of time. (b) Such lien shall not be valid against any mortgagee, purchaser in the usual course
of trade, or conventional judgment creditor with an actual money judgment of...
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40-10-122
Section 40-10-122 Manner of redemption when land sold to party other than state. THIS
SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY
1, 2020. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. (a) In order to obtain
the redemption of land from tax sales where the same has been sold to one other than the state,
the party desiring to make such redemption shall deposit with the judge of probate of the
county in which the land is situated the amount of money for which the lands were sold, with
interest payable at the rate of 12 percent per annum from date of sale, and, on the portion
of any excess bid that is less than or equal to 15 percent of the market value as established
by the assessing official, together with the amount of all taxes which have been paid by the
purchaser, which fact shall be ascertained by consulting the records in the office of the
tax collector, or other tax collecting official, with interest on the payment at 12...
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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual,
including, but not limited to, an attorney or certified public accountant with written authority
or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal;
provided however, that nothing herein shall be construed as entitling any such individual
who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL
JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER.
The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller
of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means
any officer or employee of the department duly authorized by the commissioner,...
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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)...
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8-17-93
Section 8-17-93 Penalty for violation; revocation of permits. (a) Any person who sells,
offers for sale, stores, or uses any petroleum product in the state which is below the legal
standard, who makes a false statement or certificate as to the quantity or standard of such
petroleum product, sells, offers for sale, stores, or uses any petroleum product without having
procured a permit as required by Section 8-17-85, fails to make any report to the Revenue
Commissioner as required by this article, makes a false certificate of the number of gallons
of such petroleum product sold, stored, or used during the preceding month or who otherwise
violates or fails to comply with the provisions of this article shall be guilty of a misdemeanor.
(b) The Commissioner of Agriculture and Industries may revoke the permit, referenced in Section
8-17-85, of any person found upon investigation to have sold, offered for sale, stored, or
used any petroleum product below the minimum standards adopted by the...
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