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45-13-241
Section 45-13-241 Consolidation of offices and duties of tax assessor and tax collector; chief
clerk; oath and bond; office space, equipment; disposition of funds. (a) On and after October
1, 1991, or if a vacancy occurs in either the office of tax assessor or the office of tax
collector of Clarke County before such date, then immediately upon the occurrence of such
vacancy there shall be the office of county revenue commissioner in Clarke County. If such
office is established upon the occurrence of a vacancy in either the office of tax assessor
or tax collector, then the tax assessor or tax collector, as the case may be, remaining in
office shall be the county revenue commissioner for the remainder of the term for which elected
tax assessor or tax collector, as the case may be. A revenue commissioner shall be elected
in the primaries and the general election in November 1990, and in the general election every
six years thereafter. He or she shall serve for a term of office of six...
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40-23-2
or corporation, (including the State of Alabama and its Alcoholic Beverage Control Board in
the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether the institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of the institutions) engaged or continuing within this state, in the business of selling at
retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, (not including, however, bonds or other evidences of debts or
stocks, nor sales of material and supplies to any person for use in fulfilling a contract
for the painting, repair, or reconditioning of vessels, barges, ships, other watercraft, and
commercial fishing vessels of over five tons load displacement as registered with the U.S.
Coast Guard and licensed by the State of Alabama Department of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-2.htm - 10K - Match Info - Similar pages
40-12-223
under this article the following: (1) The gross proceeds accruing from the leasing or rental
of a film or films to a lessee who charges, or proposes to charge, admission for viewing the
said film or films; (2) The gross proceeds accruing from any charge in respect to the use
of docks or docking facilities furnished for boats or other craft operated on waterways; (3)
The gross proceeds accruing from any charge made by a landlord to a tenant in respect of the
leasing or furnishing of tangible personal property to be used on the premises of real
property leased by the same landlord to the same tenant for use as a residence or dwelling
place, including mobile homes; (4) The gross proceeds accruing from the leasing or rental
of tangible personal property to a lessee who acquires possession of the said property
for the purpose of leasing or renting to another the same property under a leasing or rental
transaction subject to the provisions of this article; (5) The gross proceeds accruing...
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40-2-11
be borne by every kind of property in this state and to ascertain the proper amount of license,
privilege, excise, corporation, franchise, income, or ad valorem taxes. b. To require reporting
of retail sales and customer notification, within constitutional limitations, when the seller
does not collect sales, use, or simplified sellers use tax on Alabama sales transactions,
and to provide for penalties pursuant to Section 40-2A-11. c. To require reporting of rental
transactions of tangible personal property as defined in Section 40-12-220, when the
property is classified as Class II or Class IV property under Section 40-8-1, by persons facilitating
the transactions and to require notifications to the lessor when the lessor has not furnished
evidence that it has acquired a license as required under Section 40-12-221, and to provide
for penalties pursuant to Section 40-2A-11. (8) To cause the deposition of witnesses residing
within or without the state to be taken upon such notice to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
9-17-109
who regularly supplies such consumer with LP-gas of his or her intention to employ an individual
other than the LP-gas dealer to perform such installation, maintenance, repair, adjustment,
or service being performed. The consumer shall afford the LP-gas dealer with an opportunity
to first install, repair, maintain, adjust, or service the LP-gas appliance before resorting
to an individual other than his or her LP-gas dealer who regularly supplies LP-gas. (1) In
the event the consumer suffers injury, damage, or loss as a proximate consequence of
a negligent installation, repair, maintenance, adjustment, or service of any LP-gas appliance,
LP-gas system, or any component thereof, and such consumer has not first notified and afforded
the opportunity to install, repair, maintain, adjust, or service to the LP-gas dealer who
regularly supplies his or her system with LP-gas, no legal action shall be commenced against
such LP-gas dealer. (2) In the event the consumer suffers injury, damage, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-109.htm - 9K - Match Info - Similar pages
40-27-1
a tax measured in any way by the capital of a corporation considered in its entirety. 6. "Gross
receipts tax" means a tax, other than a sales tax, which is imposed on or measured by
the gross volume of business, in terms of gross receipts or in other terms, and in the determination
of which no deduction is allowed which would constitute the tax an income tax. 7. "Sales
tax" means a tax imposed with respect to the transfer for a consideration of ownership,
possession or custody of tangible personal property or the rendering of services measured
by the price of the tangible personal property transferred or services rendered and
which is required by state or local law to be separately stated from the sales price by the
seller, or which is customarily separately stated from the sales price, but does not include
a tax imposed exclusively on the sale of a specifically identified commodity or article or
class of commodities or articles. 8. "Use tax" means a nonrecurring tax, other than
a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
32-8-33
Section 32-8-33 Prerequisite to assessment for ad valorem taxes. No motor vehicle required
to be titled under the provisions of this chapter shall be assessed for ad valorem taxes by
a tax assessor, director of revenue, or other county official authorized and required by law
to assess motor vehicles for ad valorem taxes unless the application therefor is accompanied
by a copy of an application for a certificate of title to such vehicle, a certificate of title
to such vehicle, a duplicate certificate of title to such vehicle where the original is held
by a lienholder, or a copy of an application for a replacement certificate of title; provided,
however, when the owner of a motor vehicle has complied with the provisions of this section
in licensing a motor vehicle or having the license for a motor vehicle transferred to him
or her this section shall not apply thereafter to the renewal of such license by such owner
of such motor vehicle. (Acts 1973, No. 765, p. 1147, ยง32A.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-8-33.htm - 1K - Match Info - Similar pages
45-26-242.24
Section 45-26-242.24 Payment of ad valorem vehicle tax prerequisite to issuance of license
or transfer; certificate of assessment. To prevent motor vehicles from escaping taxation and
to provide for a more efficient procedure for the assessment and collection of taxes due on
motor vehicles, no licenses shall be issued to operate motor vehicles on the public highways
of this state, nor shall any transfer be made by the revenue commissioner until the ad valorem
tax on the vehicles has been paid to the county for the preceding year as evidenced by receipt
from the revenue commissioner. Every person, firm, or corporation driving or owning a motor
vehicle who desires to operate a motor vehicle on the public highways of Alabama shall first
return the motor vehicle for ad valorem taxation purposes to the revenue commissioner who
shall issue a certificate of assessment on a form prescribed by the state Department of Revenue,
shall collect the taxes shown on the certificate, and shall make a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-242.24.htm - 1K - Match Info - Similar pages
45-27-244.03
Section 45-27-244.03 Payment and receipt of taxes and fees. The owner of the motor vehicle
shall, if he or she is still the owner of the motor vehicle and if he or she desires to pay
his or her motor vehicle ad valorem taxes and license tax and secure his or her motor vehicle
registration tag or decal by mail, sign the application form, indicating thereon any necessary
change of address, and return the same by mail together with his or her remittance for ad
valorem taxes, license taxes, and fees as shown thereon to the judge of probate. Money orders
or checks for the payment of such taxes and fees shall be made payable to the judge of probate.
Upon receipt of the signed application form and the remittance for the amount properly due
for ad valorem taxes, license tax and fees, the judge of probate shall pay over to the tax
collector the amount paid for ad valorem taxes. The tax collector shall verify the correctness
of ad valorem taxes paid and make proper receipt for same. The judge of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-244.03.htm - 1K - Match Info - Similar pages
45-46-210.01
Section 45-46-210.01 Additional issuance fee for motor vehicle tags. (a)(1) For purposes of
this section, the term motor vehicle means a motor vehicle as defined in Section 40-12-240,
excluding any trailer qualifying as a utility trailer. (2) The Marengo County Commission may
levy an additional annual issuance fee, not to exceed five dollars ($5), for each motor vehicle
tag issued in the county or otherwise subject to ad valorem taxation by the county unless
specifically exempted therefrom. (3) The additional fee authorized by this section shall become
due at the same time the state license and registration fee becomes due pursuant to Section
32-6-61, provided that the additional annual fee is not collected more than once in a 12-month
period per vehicle. (4) Any fee levied pursuant to this section may be removed at the discretion
of the taxing authority provided the removal does not affect any contractual obligation. (b)
Any person who is 65 years of age or older, upon verified proof...
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