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45-22-243.05
Section 45-22-243.05 Special provisions respecting payment of use tax; receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county (which storage, use, or other consumption
is not exempted from the use taxes herein levied) shall at the time of making such sale, or
if the storage, use, or other consumption of such tangible personal property in the county
is not then subject to the taxes herein levied, at the time such storage, use, or other consumption
becomes subject to the taxes herein levied, collect the tax from the purchaser, and shall
give to the purchaser a receipt therefor in the manner and form prescribed by the State Department
of Revenue. On the twentieth day of the month next succeeding following the close of each
quarterly period, each registered seller shall file with the State Department of Revenue a
return for the then preceding quarterly period in such form as may be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.05.htm - 3K - Match Info - Similar pages
45-40-245.35
Section 45-40-245.35 Special provisions respecting payment of use tax; receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county, which storage, use, or other consumption
is not exempted from the use taxes herein authorized to be levied, shall at the time of making
such sale, or if the storage, use, or other consumption of such tangible personal property
in the county is not then subject to the taxes herein authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month next succeeding following the close of each quarterly period, each registered
seller shall file with the State Department of Revenue a return for the then...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.35.htm - 3K - Match Info - Similar pages
45-47-244.24
Section 45-47-244.24 Receipts; quarterly returns. Every registered seller making sales of tangible
personal property for storage, use, or other consumption in Marion County (which storage,
use, or other consumption is not herein exempted from the tax imposed in Section 45-47-244.22)
shall at the time of making such sale or if the storage, use, or other consumption of such
tangible personal property in Marion County is not then taxable under this subpart, at the
time such storage, use, or other consumption becomes taxable hereunder, collect the tax imposed
by Section 45-47-244.21 from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month following the close of each quarterly period provided for in Section 45-47-244.23,
each registered seller shall file with the State Department of Revenue a return for the preceding
quarterly period in such form as may be prescribed by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.24.htm - 2K - Match Info - Similar pages
40-10-74
Section 40-10-74 Right of purchaser or assignee to possession; redemption when lien is recorded.
Any purchaser of lands at a tax sale other than the state or anyone claiming under him shall
be entitled to possession of said lands immediately upon receipt of certificate of sale from
the tax collector; and, if possession is not surrendered within six months after demand therefor
is made by said purchaser or his assignee, the said purchaser or his assignee may maintain
an action in ejectment or a statutory real action in the nature of ejectment, or other proper
remedy for the recovery of the possession of the lands purchased at such sales and shall be
entitled to hold the possession thereof on recovery, subject, however, to all rights of redemption
provided for in this title. If the mortgage or other instrument creating a lien under which
a party seeks 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-74.htm - 2K - Match Info - Similar pages
40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure requirements;
taxpayer notification. (a) The Department of Revenue, a governing body of a self-administered
county or municipality, or an agent of such a municipality or county may not conduct an examination
of a taxpayer's books and records for compliance with applicable sales, use, rental, or lodgings
tax laws except in accordance with this section and with the Alabama Taxpayers' Bill of Rights
and Uniform Revenue Procedures Act. (b) Additional sales, use, rental, or lodgings tax may
be assessed by the Department of Revenue, a governing body of a self-administered county or
municipality, or an agent of such a municipality or county within any applicable period allowed
pursuant to Section 40-2A-7(b), even though a preliminary or final assessment has previously
been entered by the Department of Revenue, a governing body of a self-administered county
or municipality, or an agent of such a municipality...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-13.htm - 9K - Match Info - Similar pages
11-40-62
Section 11-40-62 Definitions. As used in this article, the following words and phrases shall
have the following meanings: (1) INTERESTED PARTY. Includes the following parties: a. The
person who last appears as owner of the real property in the county office of the judge of
probate's property records. b. The current mortgagee of record of the property or assignee
of record of the mortgagee. c. The current holder of a beneficial interest in a deed of trust
recorded against the real property. d. A tax certificate holder. e. A tax sale purchaser that
holds a deed of purchase in accordance with Section 40-10-29. f. Any party having an interest
in the real property, or in any part thereof, legal or equitable, in severalty or as tenant
in common, whose identity and addresses are reasonably ascertainable from the records of the
Class 2 municipality or records maintained in the county office of the judge of probate or
as revealed by a full title search, consisting of 50 years or more. g. An...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-40-62.htm - 6K - Match Info - Similar pages
32-13-3
Section 32-13-3 Authority to sell; notice; bill of sale; records; voiding of sale; title. (a)
A person, as defined in Section 40-12-240, in possession of a motor vehicle that is considered
an abandoned motor vehicle may sell the motor vehicle at a public auction. (b)(1) Notice of
the date, time, and place of the sale and a description of the motor vehicle to be sold, including
the year, make, model, and vehicle identification number, shall be given by publication once
a week for two successive weeks in a newspaper of general circulation in the county in which
the sale is to be held, provided the vehicle is currently registered in the county. In counties
in which no newspaper is published, notice shall be given by posting such notice in a conspicuous
place at the courthouse. The first publication or posting, as the case may be, shall be at
least 30 days before the date of sale. A person selling a motor vehicle at public auction
under subsection (a) shall give notice of the public...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-13-3.htm - 7K - Match Info - Similar pages
40-10-134
Section 40-10-134 Manner of sale of land bid in by state. When lands have been sold for taxes
and bought in for the State of Alabama and have not been redeemed or sold by the state and
a period of five years has elapsed from the date of sale to the state, the Land Commissioner,
with the approval of the Governor, may sell the same at private sale to any purchaser for
cash at the best price obtainable, irrespective of the amount of taxes due, after giving notice
as provided for in Section 40-10-133; provided that the holder of a tax lien certificate related
to such land shall be given the option to purchase such land for an amount equal to the best
price offered by any purchaser at a private sale. (Acts 1935, No. 194, p. 256; Code 1940,
T. 51, §317; Acts 1995, No. 95-408, p. 864, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-134.htm - 1K - Match Info - Similar pages
40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages
45-14-243.05
Section 45-14-243.05 Collection of tax; enforcement. The tax imposed by this part shall constitute
a debt due Clay County and may be collected as provided by law. The tax, together with interest
and penalties with respect thereto, shall constitute and be secured by a lien upon the property
of any person from whom the tax is due or who is required to collect the tax. All of the provisions
of the revenue laws of this state which apply to enforcement of liens for license taxes due
this state shall apply fully to the collection of the tax herein levied, and the State Department
of Revenue, for the use and benefit of Clay County shall collect such tax and enforce this
part and shall have and exercise for such collection and enforcement all rights and remedies
that this state or the department has for collection of the state sales tax. The State Department
of Revenue shall have full authority to employ such special counsel as it deems necessary
from time to time to enforce collection of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-243.05.htm - 1K - Match Info - Similar pages
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