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40-10-71
Section 40-10-71 When lands are sold which are not liable for taxes. When lands are sold for
taxes which are not liable therefor, the purchaser may recover from the officer by whose fault
or neglect the assessment or sale was made, and the sureties on his official bond, the amount
of the purchase money paid him therefor, with interest thereon from the day of the sale, together
with all costs which are adjudged against him in any action concerning said land involving
such tax title. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, ยง284.)...
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40-23-104
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase price;
proof of payment of tax. (a) The licensing official shall collect all of the following: (1)
The taxes levied by this article. (2) The municipal gross receipts or sales taxes and county
sales taxes authorized by general or local law on sales made by a person or firm other than
a licensed dealer. (3) The municipal and county use taxes authorized by general or local law
on sales made by dealers doing business outside the State of Alabama and on sales made by
licensed Alabama dealers where municipal and county sales taxes were not collected at the
time of purchase. (4) The state use tax on any such automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer required to be registered or licensed by the judge
of probate. (b) The licensing official shall require, as proof of the purchase price of the
automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or...
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41-16-123
by the division for a period of not less than 60 days from the date the property is first published
in the list of surplus property, as set out in subsection (b) of Section 41-16-121, and not
purchased by any eligible entity as set out in subsection (e) of Section 41-16-120 as follows:
(1) All contracts made by or on behalf of the State of Alabama or a department, board, bureau,
commission, institution, corporation, or agency thereof, of whatever nature for the sale or
disposal of tangible personal property owned by the State of Alabama, other than the
following: a. Alcoholic beverages. b. Products of the Alabama Institute for Deaf and Blind.
c. Barter arrangements of the state prison system. d. Books. e. School supplies. f. Food.
g. Property used in vocational projects. h. Livestock. i. Property owned by any state college
or university, including those state two-year colleges under the control of the Board of Education
of the State of Alabama, which has market value or which has...
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2-8-244
Section 2-8-244 Refund of assessment when producer dissatisfied; procedure. Any producer of
wheat, corn, grain sorghum, and oats against whom any assessment is made and deducted under
authority of this article, if dissatisfied with said assessment, shall have the right to demand
and receive from the treasurer of the certified association a refund of the amount of the
assessment collected from such wheat, corn, grain sorghum, and oats producer, provided such
demand for refund is made in writing within 30 days from the date on which such assessment
was deducted from the sale price of wheat, corn, grain sorghum, and oats sold by such wheat,
corn, grain sorghum, and oats producer; provided, that application for refunds of amounts
deducted from the sale price of any wheat, corn, grain sorghum, and oats sold must give the
name and address of the sale market or purchaser who bought the wheat, corn, grain sorghum,
and oats, date of purchase, invoice or weight ticket number, if any, and the...
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28-3-200
Section 28-3-200 Additional 10 percent tax - Alcoholic Beverage Control Board Store Fund. In
addition to all other taxes of every kind now imposed by law and in addition to any marked-up
price authorized or required by law, there is hereby levied and shall be collected a tax at
the rate of 10 percent upon the selling price of all spirituous or vinous liquors sold by
the Alabama Alcoholic Beverage Control Board. The tax imposed by this section shall be computed
at the time the sale is made to the purchaser and shall be collected by the board from said
purchaser at the time the purchase price is paid; provided, however, that if said tax shall
not be $.05 or a multiple of $.05 it shall be adjusted up or down to the nearest multiple
of $.05. Said tax, when collected, shall be paid to the State Treasurer by the Alabama Alcoholic
Beverage Control Board and shall be by said treasurer credited to the Alabama Alcoholic Beverage
Control Board Store Fund to be distributed as provided by law....
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40-17-168.10
Section 40-17-168.10 Deduction for sale or disbursement to exempt entities. (a) A licensed
public seller of compressed natural gas or liquefied natural gas or the licensed fleet producer
of compressed natural gas or liquefied natural gas may deduct the number of gallons of compressed
natural gas or liquefied natural gas sold or disbursed to the following entities provided
that the exempt entity has a valid exempt entity license issued in accordance with subsection
(j) of Section 40-17-332: (1) The United States government or any agency thereof. (2) Any
county governing body in this state. (3) The governing body of any incorporated municipality
in this state. (4) City and county boards of education in this state. (5) The Alabama Institute
for Deaf and Blind, the Department of Youth Services school district, and private and church
school systems, as defined in Section 16-28-1, which offer essentially the same curriculum
as offered in grades K-12 in the public schools of this state. (b)...
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23-1-66
Section 23-1-66 Disposal of surplus personal property - Sale procedures. (a) This section
shall apply only to the property which has been held by the State Department of Transportation
for a period of not less than 60 days from the date the property is first published in the
list of surplus personal property, as set out in subsection (b) of Section 23-1-65
and not purchased by any agency as set out in subsection (c) of Section 23-1-64. (b) All contracts
made by, or on behalf of, the State Department of Transportation for the sale or disposal
of tangible personal property owned by the State Department of Transportation, other
than types of property, the disposal of which is otherwise provided for by law, or which,
by nature, are incapable of sale by auction or bid, shall be let by free and open competitive
public auction or sealed bids. (c) Every proposal to make a sale covered by this section shall
be advertised for at least two weeks in advance of the date fixed for receiving bids....
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40-10-74
to redeem is duly recorded at the time of said tax sale, the said party shall, in addition
to the time in this title specified, have the right to redeem said real estate sold, or any
portion thereof covered by his mortgage or lien, at any time within one year from the date
of written notice from the purchaser of his purchase of said lands at tax sale, served upon
such party, and notice served upon either the original mortgagees or lienholders or their
transferee of record, or their heirs, personal representatives or assigns shall be
sufficient notice. Such notice shall be given by certified or registered mail, return receipt
demanded, addressed to the last known address of the mortgagee or lienholder. Nothing in this
title shall affect the rights of minors or insane persons to redeem as provided for in this
title, or operate to convey or affect the rights, title or interest of any reversioner or
remainderman. (Acts 1935, No. 194, p. 256; Acts 1935, No. 528, p. 1114; Code 1940, T. 51,...
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40-10-75
Section 40-10-75 (Effective January 1, 2020) Right where sale proceedings were defective. THIS
SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. In any action brought related to taxes delinquent
on or after January 1, 2020, the interest rate on any amounts awarded pursuant to this section
shall be eight percent. In any other action brought for the possession of land sold for taxes
delinquent before January 1, 2020, the title of the purchaser at the tax sale shall be defeated
on account of any defect in the proceedings under which the sale is had, or on account of
any defect in or insufficiency of the process by which the owner of the land was brought before
the probate court, as is provided, or in the service of the process, or by reason of the failure
of the judge of probate on account of any negligence or refusal on his or her part to produce
when called upon, sufficient evidence of the proper...
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40-25-2.1
the Department of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue
of the State of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied
less costs of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON.
Individuals, firms, corporations, partnerships, companies, or other agencies, associations,
incorporated or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE
SALE. A sale of tangible personal property by wholesalers to licensed retail merchants,
jobbers, dealers, or other wholesalers for resale and shall not include a sale by wholesalers
to users or consumers, not for resale. (b) There is hereby levied a tax upon all cigar wrappers
manufactured using tobacco sold at wholesale in this state or imported into this state for
use, consumption, or sale at retail. The tax shall be levied upon each package in the following
amounts: Weighing not more than one and one-eighth ounces, four...
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