40-12-24
Section 40-12-24 Department of Revenue to certify refund; state Comptroller and county commission to draw warrants payable to applicant. If the petition for refund allowed by Section 40-12-23 is approved, in whole or in part, the department shall certify the amount which it approves to be refunded by the state and county. The state Comptroller shall draw a warrant payable to the applicant for the amount of the refund to be made by the state, and the county commission of the county in which such payment was made shall draw a warrant upon the county treasurer or county treasury payable to the applicant for the amount to be refunded by such county. Claims for refund hereunder shall not be subject to assignment, except assignments resulting by operation of law. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §849; Acts 1943, No. 544, p. 533; Acts 1992, No. 92-186, p. 349, §24.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-24.htm - 1K - Match Info - Similar pages
40-3-25
Section 40-3-25 Appeals - Procedure. All appeals from the rulings of the board of equalization fixing value of property shall be taken within 30 days after the final decision of said board fixing the assessed valuation as provided in this chapter. The taxpayer shall file notice of said appeal with the secretary of the board of equalization and with the clerk of the circuit court and shall file bond to be filed with and approved by the clerk of the circuit court, conditioned to pay all costs, and the taxpayer or the state shall have the right to demand a trial by jury by filing a written demand therefor within 10 days after the appeal is taken. When an appeal is taken, the taxpayer shall pay the taxes due as fixed for assessment for the preceding tax year before the same becomes delinquent; and, upon failure to do so, the court upon motion ex mero motu must dismiss the appeal, unless at the time of taking the appeal the taxpayer has executed a supersedeas bond with sufficient sureties...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-25.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
9-13-49
Section 9-13-49 Disposition of privilege taxes. Said privilege tax shall be paid to the State Forestry Commission and by it reported to the Comptroller and paid into the Treasury, whereupon the Comptroller shall draw and transmit to the tax collector of each county wherein such timber has been appraised and with respect to which such tax has been paid a warrant payable to such tax collector for the full amount of tax paid as to such county. Thereupon the tax collector shall treat and consider the payments so made to himself as if he had collected the same for and on account of state and county taxes duly assessed by the tax assessor upon the timber appraised as provided in this article and shall proceed to apportion, distribute and pay the same as if such taxes were ad valorem taxes assessed against the owner of the timber, after deducting therefrom for himself a commission of two percent upon the amount of such taxes and paying also the tax assessor a commission of two percent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-49.htm - 1K - Match Info - Similar pages
40-3-12
Section 40-3-12 Cost of inventory - Payable on requisition by presiding officer. The cost and expenses of any inventory taken under the provisions of this chapter shall be due monthly on the first day of each month as the inventory is being taken, and the state and all other governmental subdivisions and agencies contributing to the payment of the cost and expenses of the same shall be required to pay their pro rata portion of such cost and expenses into the county treasury upon requisition by the presiding officer of the county commission, accompanied by an itemized statement showing the amount due by the particular governmental unit, subdivision, or agency. The Comptroller shall have authority, subject to the approval of the Governor, to draw his warrant on the State Treasurer, payable to the treasurer of any such county, in payment of the state's pro rata of the cost and expenses of any inventory or appraisal. (Acts 1939, No. 400, p. 524; Code 1940, T. 51, §99.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-12.htm - 1K - Match Info - Similar pages
41-4-63
Section 41-4-63 Refund of money paid for invalid or unissued bonds, etc. - Application to comptroller; proceedings. Any person, firm or corporation entitled to the benefit of Section 41-4-62 and desiring to obtain relief hereunder may file an application with the Comptroller of the state, stating the facts upon which relief is sought, verified by his affidavit or that of a duly authorized agent or representative having knowledge of the facts, and when such an application is filed, the Comptroller shall ascertain from the records of the Treasurer of Alabama and other records whether the facts are correctly set forth in the application, and if it is made to appear to the satisfaction of the Comptroller that the state has actually received the funds or money of the applicant under the circumstances named in Section 41-4-62, upon the approval of the Governor and the Treasurer, the Comptroller shall draw a warrant on the treasurer for the payment to such person, firm or corporation of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-4-63.htm - 1K - Match Info - Similar pages
8-17-91
Section 8-17-91 Disposition of funds; overpayments. (a) The proceeds from the permit fees, inspection fees, and penalties, if any, collected by the Commissioner of Agriculture and Industries and the Revenue Commissioner pursuant to Section 8-17-87 together with one-third of the proceeds of the six cent ($.06) additional motor fuel excise tax levied on gasoline under subdivision (1) of subsection (a) of Section 40-17-325, shall be paid into the State Treasury and distributed by the State Treasurer as follows: (1) An amount equal to five percent or no less than $175,000, whichever is greater, of the combined proceeds received each month shall accrue to the credit of, and be deposited in, the Agricultural Fund; and (2) The balance of the proceeds shall be distributed as follows: a. 13.87 percent of the balance of the proceeds shall be distributed equally among each of the 67 counties of the state monthly. The county shall deposit the proceeds into the county's special RRR Fund as provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-91.htm - 9K - Match Info - Similar pages
11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject to a referendum in the counties it proposes to serve, levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege license tax against gross sales or gross receipts, provided, however, that the rate of such tax on any person, firm, or corporation engaged in the type of business described in Section 40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described in such section. The gross receipts of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this chapter. (b) The tax levied by this chapter shall be collected by the State Department of Revenue, the authority, the county, or by contract to a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-49B-22.htm - 7K - Match Info - Similar pages
45-45-201.19
Section 45-45-201.19 License inspector - Powers and duties. It shall be the duty of the license inspector to scrutinize the records and stubs kept in the office of the county license department and also to examine the license records of each city or town located in the county of which he or she has been appointed license inspector, and if it shall be reported to the license inspector or come to his or her knowledge that any person, persons, firms, or corporations have failed or refused to take out a license for a business or occupation for which a license is required by the state, or have failed or refused to take out a license for operating any motor vehicle or trailer for which license is required by law, the license inspector shall thereupon cite such delinquent to appear before the license inspector at the courthouse of the county in which the citation is issued and show cause why the license or privilege tax required by law has not been paid, and at the same time shall file with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.19.htm - 6K - Match Info - Similar pages
40-12-10
Section 40-12-10 License inspectors generally; when taxes due and payable; collection and distribution of penalties and citation fees on delinquent licenses. (a) The county commission of each county is hereby authorized and empowered to appoint a license inspector. (b) It shall be the duty of the license inspector to scrutinize the records and stubs kept in the office of the probate judge and also to examine the license records of each city or town located in the county or counties of which he has been appointed license inspector; and, if it shall be reported to any license inspector or come to his knowledge that any person, persons, firms, or corporations have failed or refused to take out a license for a business or occupation for which a license is required by the state or have failed or refused to take out a license for operating any motor vehicle or trailer for which a license is required by law, the license inspector shall thereupon cite such delinquent to appear before the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-10.htm - 6K - Match Info - Similar pages
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