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40-23-6
Section 40-23-6 License required to engage in business; one-time surety bond. (a) If any person
shall engage in or continue in any business for which a privilege tax is imposed by Section
40-23-2 as a condition precedent to engaging or continuing in such business, the person shall
apply for and obtain from the Department of Revenue a license to engage in and to conduct
such business for the current tax year upon the condition that the person shall pay the taxes
accruing to the State of Alabama under the provisions of this division; provided, that no
license shall be issued under the provisions of this division to any person who has not complied
with the provisions of this division, and no provision of this division shall be construed
as relieving any person from the payment of any license or privilege tax now or hereafter
imposed by law. (b)(1) Any person applying for an initial license or the renewal of an expired
or cancelled license on or after January 1, 2020, who is in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-6.htm - 4K - Match Info - Similar pages
40-29-20
Section 40-29-20 Lien for taxes - Generally. If any person liable to pay any tax, other than
ad valorem tax, neglects or refuses to pay the same, the amount (including any interest, additional
amount, addition to tax, or assessable penalty together with any costs that may accrue in
addition thereto) shall be a lien in favor of the State of Alabama upon all property and rights
to property, whether real or personal, tangible or intangible, belonging to such person. The
Department of Revenue shall give notice of lien to the taxpayer. If the taxpayer shall file
with the Department of Revenue a bond in double the amount of the lien filed, with surety
or sureties to be either a surety company authorized to do business in Alabama or such individual
property owners, not less than three in number, as are recommended by the judge of probate
of the county in which the notice of lien is recorded, conditioned to pay all such tax, interest
penalty, additional amount or addition to such tax, together...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-20.htm - 2K - Match Info - Similar pages
32-6-212
Section 32-6-212 Issuance by certain manufacturers, dealers, etc.; bond or balance sheet in
lieu thereof. (a) A manufacturer of a mobile home, trailer coach, travel trailer, house trailer,
semitrailer or trailer, including a utility trailer, manufactured on a chassis or undercarriage
as an integral part thereof drawn by a self-propelled vehicle who has a manufacturing, constructing,
or assembling plant in this state may make application to the department for authority to
issue temporary license plates and temporary registration certificates in connection with
such mobile homes, trailer coaches, travel trailers, house trailers, semitrailers or trailers,
including utility trailers, manufactured by it in this state and which are to be permanently
licensed in some state other than Alabama. A dealer in mobile homes, trailer coaches, travel
trailers, house trailers, semitrailers or trailers, including utility trailers, may also make
application to the department for authority to issue...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-212.htm - 2K - Match Info - Similar pages
8-15-7
Section 8-15-7 Permit - Bond and proof of insurance; prerequisite to issuance of permit; filing
of additional bonds; actions on bond. (a) In the event the Commissioner of Agriculture and
Industries decides that a permit to operate a public warehouse should be issued, he shall
fix the amount of the bond, which shall be furnished by the applicant and approved by the
commissioner prior to the issuance of the permit. In addition to the requirement of bond,
the commissioner may require the applicant, as a prerequisite to the issuance of such bond,
to furnish legal proof of warehouseman's legal liability insurance in effect on the commodities
to be stored in any such public warehouse. (b) Such bond shall be made with some surety company
that has complied with the laws of the State of Alabama and which has a reputation for promptly
settling claims upon their merits and shall be payable to the State of Alabama in such sum
as the Commissioner of Agriculture and Industries may fix, but in no...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-15-7.htm - 3K - Match Info - Similar pages
40-1-2
Section 40-1-2 Lien for taxes - Generally. (a) If any person liable to pay any tax, other than
ad valorem taxes, neglects or refuses to pay the same the amount, including any interest,
penalty, additional amount, or addition to such tax, together with any costs which may accrue
in addition thereto, shall be a lien in favor of the State of Alabama upon all property and
the rights to property, real or personal, belonging to such person. Unless another date is
specifically fixed by law, the lien shall arise at the time the assessment list, return therefor
or the payment thereof, as the case may be, was due to have been filed with or made to the
Department of Revenue or other agency of the state or county and shall continue until the
liability for such amount is satisfied or becomes unenforceable by reason of the lapse of
time. (b) Such lien shall not be valid against any mortgagee, purchaser in the usual course
of trade, or conventional judgment creditor with an actual money judgment of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-1-2.htm - 4K - Match Info - Similar pages
45-13-121
Section 45-13-121 Appointment; compensation; oath and bond; office space, equipment; powers
and duties; delinquency fees. (a) In Clarke County, there is hereby created and established
the office of county license inspector. With the approval of the county commission, the license
commissioner shall appoint the license inspector, who shall serve at the pleasure of such
appointing authority and under the supervision of such appointing official. (b) The salary
of the license inspector shall be in such sum as shall be approved by the county commission
and shall be payable in biweekly installments out of any county funds available. (c) The license
inspector shall upon entering upon the duties of office take the oath of office prescribed
in the constitution, and shall enter into bond, which bond shall be conditioned as other official
bonds are conditioned and be in such penal sum and form as the county commission may prescribe.
The bond shall be approved by and filed with the judge of probate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-121.htm - 3K - Match Info - Similar pages
45-37-200.03
Section 45-37-200.03 Issuance of motor vehicle or boat registrations; fees; disposition of
funds. (a) The Legislature finds that Jefferson County has reduced the number of locations
where the citizens of Jefferson County may be issued their motor vehicle registrations due
to the financial difficulties of the county resulting in impediments to the citizens and to
the collection of state and local taxes and fees. The Legislature further finds that there
is a substantial local need to provide additional and supplemental means for the issuance
of motor vehicle registrations in Jefferson County in response to a demonstrated local need
in the county. The Legislature further finds that citizens often desire to register their
boats at the same time that they register their motor vehicles, and therefore, citizens should
be able to register their boats at the same locations where they register their motor vehicles
as a matter of public convenience. (b) In Jefferson County, the mayor of any city...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-200.03.htm - 4K - Match Info - Similar pages
32-8-3
Section 32-8-3 Powers and duties of department. (a) The department shall prescribe and provide
suitable forms of applications, certificates of title, notices of security interests, and
all other notices and forms necessary to carry out this chapter. (b) The department may do
any of the following: (1) Make necessary investigations to procure information required to
carry out this chapter. (2) Adopt and enforce reasonable rules to carry out this chapter.
(3) Assign a new identification number to a vehicle if it has none, or its identification
number is destroyed or obliterated, or its motor is changed, and shall issue a new certificate
of title showing the new identification number. (4) Revoke the authority of a dealer or other
person appointed by the department to act as a designated agent under this chapter and rules
adopted thereunder when it finds that the dealer or other person has failed to faithfully
perform his or her duties under this chapter or has been convicted of violating...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-8-3.htm - 2K - Match Info - Similar pages
45-41-200
Section 45-41-200 License inspector. (a) In Lee County, there is hereby created and established
the office of county license inspector. The county commission shall appoint the license inspector
who shall serve at the pleasure of the appointing authority and under the supervision of the
appointing officials. (b) The salary of the license inspector shall be in such sum as shall
be approved by the county commission and shall be payable in biweekly installments out of
any county funds available. (c) The license inspector shall upon entering upon the duties
of his or her office take the oath of office prescribed in the constitution, and shall enter
into bond, which bond shall be conditioned as other official bonds are conditioned and be
in such penal sum and form as the county commission may prescribe. The bond shall be approved
by and filed with the judge of probate of the county and may be made by any surety company
or companies authorized and qualified to do business in the State of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-200.htm - 2K - Match Info - Similar pages
45-8-230
Section 45-8-230 Supplies, materials, and equipment; civil liability immunity; bond; legal
representation; special deputies. (a) The governing body of Calhoun County shall furnish to
the sheriff of the county all necessary supplies, materials, and equipment, including uniforms,
needed for the efficient enforcement of the law in the county and for the efficient operation
of the sheriff's office, including, but not limited to, five automobiles with two-way communication
radios and motor fuel, tires, and accessories for their operation, all to be furnished upon
the written requisition of the sheriff. One such automobile shall be clearly identified as
a county patrol, and used to patrol the county roads of Calhoun County. (b) The Sheriff of
Calhoun County shall not be taxed with or liable for costs, fees, or charges of court when
he or she, in his or her official capacity or for acts done under color of his or her office,
is made a party defendant to any action at law or suit in equity. It...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-230.htm - 3K - Match Info - Similar pages
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