40-12-23
Section 40-12-23 Applications for refunds; additional license. (a) Any person who by
a mistake of fact or law has paid to the probate judge or the commissioner of licenses money
that was not due from him for a license or an amount in excess of that required by law for
the business or occupation to be carried on by such person under the license shall be entitled
to have refunded the money incorrectly paid, less the issuance fee and commission retained
by the judge of probate or the commissioner of licenses. (b) Any petition for refund pursuant
to subsection (a) shall be filed directly with the department within the time allowed for
refunds in Chapter 2A of this title, and thereafter shall be administered as provided for
other refunds in Chapter 2A of this title. (c) In case of the issuance of a license for less
than the amount due therefor, upon the payment of the additional amount due for such license
an additional license may be issued, in such manner as to allow credit for the amount...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-23.htm - 1K - Match Info - Similar pages

45-8-22
Section 45-8-22 Special licenses; additional taxes; maintenance of records. (a) It shall
be unlawful for any person, firm, or corporation, other than the state Alcoholic Beverage
Control Board, to sell at retail in Calhoun County any spirituous or vinous liquors without
first obtaining a special license from the judge of probate that shall be in addition to all
other licenses required by law. The amount of the special license shall be determined by the
county commission and shall be levied in the same manner as other county licenses are levied.
Licenses required by this subsection shall expire on September 30th following the date of
purchase. All proceeds from sales of the special licenses shall be placed in the general fund
of the county. (b) In addition to all other taxes levied on the possession for sale, or the
sale, of alcoholic beverages in Alabama, a tax is levied on the possession for sale, or the
sale of, spirituous or vinous beverages in Calhoun County in an amount set by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-22.htm - 5K - Match Info - Similar pages

45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief
clerk; powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October
1, 1991, there is hereby created the office of commissioner of licenses. The salary of the
commissioner of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually.
The annual salary shall be payable in equal biweekly installments from the general funds of
the county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-120.htm - 16K - Match Info - Similar pages

45-35-83.60
Section 45-35-83.60 Application; taxes and fees; issuance of tags and licenses. (a)
On or after September 1st each year, the Judge of Probate of Houston County, if he or she
elects to do so, may mail an application in the form and containing the information hereinafter
provided to all owners of motor vehicles listed as such in the motor vehicle license records,
including transfers, in the probate office or, at his or her option, to such owners as request
that such application be mailed to them. (b) The application shall be on a form to be provided
by the State Department of Revenue. The application form shall contain a space for the name
and address of the owner of the motor vehicle and the make, model, year, and motor number
of the motor vehicle and such other information with respect thereto as the State Department
of Revenue may prescribe. The application form shall also contain a space for the correct
amount of ad valorem taxes, state, county, school districts, and municipal, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-83.60.htm - 6K - Match Info - Similar pages

45-25-240.27
Section 45-25-240.27 Monthly roster; renewal by mail. (a) The DeKalb County Commission
shall furnish additional and sufficient personnel to the county tax assessor's office for
the purpose of researching and obtaining the name of each county resident that owns a motor
vehicle. The name of the owner shall be placed on a separate monthly roster, depending on
the first letter of their last name as set forth by Act 79-797. This roster shall be completed
by the first day of November 1980. (b) The tax assessor shall, on the first day of December,
1980, mail to each auto owner who is to purchase auto tags in January 1981, an application
form, containing a space for the name and address of the owner of the motor vehicle, the make,
model, year, and motor number of the vehicle, the correct amount of ad valorem taxes, (state,
county, school districts, municipal, and other) and the amount of the motor vehicle license
tax, the cost of tag issuance and handling fee. The form shall also include the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-240.27.htm - 4K - Match Info - Similar pages

45-12-240.40
Section 45-12-240.40 Motor vehicle licensing. (a) The Revenue Commissioner of Choctaw
County shall perform all duties relative to the assessment and collection of taxes on motor
vehicles, motor vehicle titles, and nonmotorized vehicles in Choctaw County which the judge
of probate is required under the law to perform. The judge of probate shall be relieved of
all duties and responsibilities relative to the assessment and collection of taxes on motor
vehicles, motor vehicle titles, and nonmotorized vehicles, and the revenue commissioner shall
have all the duties and responsibilities relative to the assessment and collection of taxes
and issuance of motor vehicle licenses and titles for motorized and non-motorized vehicles.
For purposes of this section the term "motor vehicle" shall mean the same
as defined in Article 5, Chapter 12, Title 40. (b) Before entering upon the additional duties
imposed by this section, the revenue commissioner shall execute an additional bond
in a sum...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-240.40.htm - 7K - Match Info - Similar pages

45-35-83.40
Section 45-35-83.40 Privilege license. (a) In Houston County, the judge of probate shall
provide for the annual issuance of privilege licenses by mail. The judge of probate shall
mail renewal forms to all businesses or individuals who purchased State of Alabama or Houston
County privilege licenses the previous fiscal year. The forms shall inform the licensee of
the opportunity to pay the annual license fee and any taxes due by mail. The judge of probate
shall collect an additional fee of one dollar ($1) for the issuance by mail. If the licensee
elects to pay by mail, a receipt for payment shall be returned to the licensee by mail. Any
fees collected pursuant to this section shall be paid into the county general fund.
The county commission shall provide for the necessary expenses to carry out this section.
(b) The provisions of this section are supplemental and shall not be construed to repeal
any law not in direct conflict with this section. (Act 96-737, p. 1231, §§1, 2.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-83.40.htm - 1K - Match Info - Similar pages

40-12-22
Section 40-12-22 Disposition of moneys by probate judge. Within 20 days after the end
of each month, the probate judge must remit to the State Treasurer at the expense of the state
all money received by him for licenses belonging to the state and pay to the county treasurer
all the money received by him for licenses belonging to the county, and within the same time
the probate judge shall forward to the Comptroller and to the Department of Revenue each certified
list of all licenses issued by him, stating thereon for what business issued, amount collected
for each license, from whom collected, and the date of such collection; and, if no licenses
have been issued, he shall report that fact; provided, that for the months of October, November,
and December of each calendar year, the probate judge shall be granted an additional period
of 10 days in which to make the remittances and certification of lists above specified and
for such months shall be required to make such remittances and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-22.htm - 2K - Match Info - Similar pages

45-37-246
Section 45-37-246 License procedures by mail. (a) This section shall apply only
in counties having a population of 300,000 or more according to the last or any subsequent
federal census. (b) On or after September 1st of each year, the judge of probate of each county
may, if he or she elects to do so, mail an application in the form and containing the information
hereinafter provided to all owners of motor vehicles listed as such in the motor vehicle license
records, including transfers, in his or her office or, at his or her option, to such owners
as request that such application be mailed to them. (c) The application shall be on a form
to be provided by the State Department of Revenue. The application form shall contain a space
for the name and address of the owner of the motor vehicle and the make, model, year, and
motor number of his or her motor vehicle and such other information with respect thereto as
the State Department of Revenue may prescribe. The application form shall also...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-246.htm - 6K - Match Info - Similar pages

45-49-202
Section 45-49-202 License procedures by mail. (a) This section shall apply only
in counties having a population of 300,000 or more according to the last or any subsequent
federal census. (b) On or after September 1st of each year, the Judge of Probate of Mobile
County, if he or she elects to do so, may mail an application in the form and containing the
information hereinafter provided to all owners of motor vehicles listed as such in the motor
vehicle license records, including transfers, in his or her office or, at his or her option,
to such owners as request that such application be mailed to them. (c) The application shall
be on a form to be provided by the State Department of Revenue. The application form shall
contain a space for the name and address of the owner of the motor vehicle and the make, model,
year, and motor number of his or her motor vehicle and such other information with respect
thereto as the State Department of Revenue may prescribe. The application form shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-202.htm - 6K - Match Info - Similar pages