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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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36-25-1
Section 36-25-1 Definitions. Whenever used in this chapter, the following words and terms shall
have the following meanings: (1) BUSINESS. Any corporation, partnership, proprietorship, firm,
enterprise, franchise, association, organization, self-employed individual, or any other legal
entity. (2) BUSINESS WITH WHICH THE PERSON IS ASSOCIATED. Any business of which the person
or a member of his or her family is an officer, owner, partner, board of director member,
employee, or holder of more than five percent of the fair market value of the business. (3)
CANDIDATE. This term as used in this chapter shall have the same meaning ascribed to it in
Section 17-5-2. (4) COMMISSION. The State Ethics Commission. (5) COMPLAINT. Written allegation
or allegations that a violation of this chapter has occurred. (6) COMPLAINANT. A person who
alleges a violation or violations of this chapter by filing a complaint against a respondent.
(7) CONFIDENTIAL INFORMATION. A complaint filed pursuant to this...
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40-14-52
Section 40-14-52 Does not affect privilege license tax. Repealed by Act 99-665, 2nd Sp. Sess.,
§ 9. As to effective date see the Code Commissioner's Notes in the code supplement.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §359.)...
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40-24-8
Section 40-24-8 Privilege or license tax on lists of securities. Repealed by Act 99-665, 2nd
Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the code
supplement. (Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 88, p. 105; Code 1940,
T. 51, §372.)...
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27-9-2
Section 27-9-2 License - Requirement; application; issuance; fee; firms and corporations. Repealed
by Act 2011-637, §3, effective January 1, 2012. (a) No person shall in this state act as,
or hold himself out to be, an adjuster unless then licensed therefor under this chapter. Application
for license shall be made to the commissioner according to forms as prescribed and furnished
by him. (b) The commissioner shall promptly issue a license to each person who has properly
completed application therefor and who is qualified for the license under this chapter. (c)
At time of application for the license, the applicant shall tender to the commissioner the
license fee specified in Section 27-4-2. If the license is refused, the commissioner shall
refund the license fee to the applicant or person entitled thereto. (d) Firms and corporations,
as well as individuals, may be licensed as an adjuster. Each individual associated in such
firm or corporation and who exercises, or proposes to exercise,...
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28-6-4
Section 28-6-4 Privilege license tax imposed; excise tax levied; exception; monthly report
and remittance; application to import fruit, etc., when not available; deposit of taxes. Repealed
by Act 2001-1114, 4th Sp. Sess., p. 1179, § 1, effective September 30, 2001. (Acts 1979,
No. 79-182, p. 291, §4.)...
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45-43-240.24
Section 45-43-240.24 Payment of tax required for issuance of license. To prevent motor vehicles
from escaping taxation and to provide for a more efficient procedure for the assessment and
collection of taxes due, the tax assessor shall not issue any license to operate a motor vehicle
on the public highways of this state, nor shall any transfer of a motor vehicle be made by
the tax assessor until the tax assessor is provided satisfactory evidence that the ad valorem
tax on the vehicle for the preceding year has been paid. No motor vehicle which is owned by
a resident of the county or by a business located in the county, or which is otherwise located
in the county for licensing purposes, may be operated on the public highways of Alabama unless
the motor vehicle has been returned to the tax assessor for ad valorem tax purposes. The tax
assessor shall issue a certificate of assessment on a form prescribed by the State Department
of Revenue, collect the taxes shown, and make a duplicate of...
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40-12-64
Section 40-12-64 Bond makers. Each person engaged in the business of making bonds and charging
for the same, except guaranty companies or corporations otherwise specifically licensed, shall
pay a license tax of $100 per annum. The payment of the license tax required by this section
shall authorize the doing of business only in the town, city, or county where paid. No person
engaged in the business of making bonds and charging for the same shall be exempt from paying
said license tax. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §477.)...
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45-19-82.24
Section 45-19-82.24 Payment of tax required for issuance of license. To prevent motor vehicles
from escaping taxation and to provide for a more efficient procedure for assessment and collection
of taxes due, the judge of probate shall not issue any licenses to operate motor vehicles
on the public highways of this state, nor shall any transfer be made by the judge of probate
until the ad valorem tax on the vehicles has been paid to the county for the preceding year
as evidenced by receipt from the judge of probate. No motor vehicle which is owned by a resident
of the county or by a business located in the county, or which is otherwise located in the
county for licensing purposes, may be operated on the public highways of Alabama unless the
motor vehicle has been returned to the tax collector for ad valorem tax purposes. The judge
of probate shall issue a certificate of assessment on a form prescribed by the State Department
of Revenue, shall collect the taxes shown, and shall make a...
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