45-21-242.18
Section 45-21-242.18 Charge for collection; disposition of funds. (a) The State Department
of Revenue shall charge Crenshaw County for collecting the special county tax levied under
this part an amount or percentage of total collections as may be agreed upon by the Commissioner
of Revenue and the Crenshaw County Commission, but the charge shall not, in any event, exceed
10 percent of the total amount of the special county tax collected in county under this part.
The charge for collecting the special tax may be deducted each month from the gross revenues
from the special tax before certification of the amount of the proceeds due Crenshaw County
for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected
under this part, as such tax is received by the Department of Revenue, and on or before the
first day of each successive month, commencing with the month following the month in which
the department makes the first collection hereunder, the commissioner...
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45-22-243.98
Section 45-22-243.98 Charge for collection; disposition of funds. The State Department of Revenue
shall charge the county for collecting the taxes levied herein the costs to the department
of collecting the taxes; provided such charge shall not, in any event, exceed 10 percent of
the total amount of the taxes collected hereunder. Such charge for collecting the taxes for
the county may be deducted each month from the tax proceeds collected before the amount of
the proceeds due the county for that month is certified as provided in this section. The commissioner
shall pay into the State Treasury all taxes collected under this subpart, as such taxes are
received by the State Department of Revenue; and on or before the first day of each successive
month (commencing with the month next succeeding the month in which the department makes the
first collection hereunder) the commissioner shall certify to the Comptroller the amount of
taxes collected under this subpart and paid by him or her into...
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45-41-244.58
Section 45-41-244.58 Cost of collection. The State Department of Revenue shall charge the county,
for collecting the taxes authorized to be levied herein, the costs of the department in collecting
the taxes; provided such charge shall not, in any event, exceed five percent of the total
amount of the taxes collected hereunder. Such charge for collecting the taxes for the county
may be deducted each month from the tax proceeds collected before the amount of the proceeds
due the county for that month is certified as provided in this section. The commissioner shall
pay into the State Treasury all taxes collected under this subpart, as such taxes are received
by the State Department of Revenue; and on or before the first day of each successive month
(commencing with the month next succeeding the month in which the department makes the first
collection of any of the taxes authorized to be levied hereunder) the commissioner shall certify
to the Comptroller the amount of taxes collected under...
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45-26-244.07
Section 45-26-244.07 Charge for collection. (a) The department shall charge Elmore County for
collecting the tax levied under this subpart in an amount or percentage of total collections
as may be agreed upon by the commissioner and the Elmore County Commission. The charge shall
not exceed five percent of the total amount of the tax collected in the county. The charge
may be deducted each month from the gross revenues from the tax before certification of the
amount of the proceeds due Elmore County for that month. The Commissioner of Revenue shall
pay into the State Treasury all amounts collected under this subpart, as the tax is received
by the department on or before the first day of each successive month. The commissioner shall
certify to the Comptroller the amount collected and paid into the State Treasury for the benefit
of Elmore County during the month immediately preceding the certification. The Comptroller
shall issue a warrant each month payable to the County Treasurer of...
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40-21-85
Section 40-21-85 Administration of article and collection of tax. (a) The provisions of this
article shall be administered and the tax herein levied shall be collected in accordance with
the uniform procedures set forth in this title, along with the procedures set forth in Division
1 of Article 1 of Chapter 23 of this title, for administering and collecting the tax therein
levied, and for such purposes there are hereby incorporated into this article by reference
the provisions of Sections 40-23-8 through 40-23-12, 40-23-25 and 40-23-27 through 40-23-31,
together with the definitions applicable to said sections contained in Section 40-23-1; provided,
that in the event of the repeal of such division, such repeal shall not operate to eliminate
the tax collection procedures contained therein to the extent they are incorporated in this
article by reference, unless the legislation providing for such repeal shall clearly indicate
such a result. The taxes herein levied shall be due and payable...
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40-17-370
Section 40-17-370 Levy, administration, and collection of additional excise tax. (a) Effective
for tax periods beginning after August 31, 2019, an additional excise tax of six cents ($0.06)
is imposed on each net gallon of gasoline and diesel fuel. (b) Effective October 1, 2020,
this additional excise tax is increased by two cents ($.02) to eight cents ($0.08) on each
net gallon of gasoline and diesel fuel. (c) Effective October 1, 2021, this additional excise
tax is increased by two cents ($.02) to ten cents ($0.10) on each net gallon of gasoline and
diesel fuel. (d) Beginning October 1, 2023, and on July 1 of every other year thereafter,
the excise tax rate provided in this section shall be adjusted by the percentage change in
the yearly average of the National Highway Construction Cost Index (NHCCI) issued by the U.
S. Federal Highway Administration (FHWA) for the most recent 12-month period ending December
31, compared to the base year average, which is the average for the 12-month...
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40-2-16
Section 40-2-16 Equalization of valuation generally. It shall be the duty of the Department
of Revenue to examine such of the tax records of the several counties as will enable it to
ascertain whether the tax valuation of the various classes of property as made in the respective
counties of the state, is reasonably uniform as between the respective counties and is in
proportion to the fair and reasonable market value of the property assessed. The purpose and
intent of this title is to bring about as far as practicable an equalization throughout the
state of the value of the various classes of property subject to taxation, so that the proportion
of the fair and reasonable market value of the property as fixed for assessment in one county
shall be in due proportion to the fair and reasonable market value of the same classes of
property in other counties, fixed on the same basis for assessment, and that such classes
of property in every county shall bear their proportion of the tax...
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40-13-58
Section 40-13-58 Disposition of funds. (a) All revenues collected from the tax levied pursuant
to this article, less an amount to cover the expenses of administration and collection and
one-half of all interest and penalties collected, as provided in subsection (b) of Section
40-13-57, shall be remitted quarterly to the governing body of the county from which the severed
material was severed within 60 days following the end of a calendar quarter along with a report
prepared by the department detailing how the amount remitted was determined. Notwithstanding
the above, the aggregate amount retained by the department to defray the expenses described
herein shall not exceed 1.5 percent of the total revenues collected during such calendar quarter
and shall be credited to its current service revenue. (b) The revenues remitted to a county
as provided in subsection (a) shall be deposited into a fund held and dispensed by the county
commission and designated as the severed material severance...
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40-17-223
Section 40-17-223 Distribution of tax proceeds derived from lubricating oil. All revenues received
or collected by the Department of Revenue upon the selling, use or consumption, distributing,
storing, or withdrawing from storage in this state of lubricating oil remaining after the
payment of the expense of administration and enforcement of this article are hereby allocated
and appropriated in the following manner: (1) Forty-five percent of the net tax proceeds is
hereby allocated and appropriated for state highway purposes and as the state's share of the
net tax proceeds to be covered into the State Treasury to the credit of the Public Road and
Bridge Fund and disbursed as provided in this article. (2) Fifty-five percent of the net tax
proceeds is hereby allocated and appropriated to be used for highway purposes by the counties
and municipalities to be covered into the State Treasury and disbursed and allocated as hereinafter
provided in this section. a. A portion of the local...
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40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) There is hereby levied, in addition
to all other taxes of every kind now imposed by law, and shall be collected, as herein provided,
a privilege or license tax against the person on account of the business activities engaged
in and in the amount to be determined by the application of rates against gross receipts,
as follows: Upon every person, firm or corporation engaged or continuing within this state
in the business of contracting to construct, reconstruct or build any public highway, road,
bridge, or street, an amount equal to five percent of the gross receipts derived from performance
of such contracts. The term "gross receipts" is herein defined to include only those
amounts derived and received by the contractor from the performance of such contracts. (b)
The proceeds of the taxes levied by this section, after deduction of the cost of administration
and collection of such taxes, shall be distributed as follows: (1)...
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