45-10-201.04
Section 45-10-201.04 Ad valorem taxes; license tag as evidence of payment. To prevent motor
vehicles from escaping taxation and to provide for a more efficient procedure for assessment
and collection of taxes due on same, no licenses shall be issued to operate motor vehicles
on the public highways of this state, nor shall any transfer be made by the license commissioner
until the ad valorem tax on such vehicles shall have been paid to the county for the preceding
year as evidenced by receipt from the tax collection authority. Every person, firm, or corporation
driving or owning a 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
and who or which desires to operate a motor vehicle on the public highways of Alabama shall
first return such motor vehicle for ad valorem taxation purposes to the license commissioner
who shall issue a certificate of assessment on a form...
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45-14-82.04
Section 45-14-82.04 Payment of taxes required for issuance of license; certificate of assessment.
To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure
for assessment and collection of taxes due on same, no licenses shall be issued to operate
motor vehicles on the public highways of this state, nor shall any transfer be made by the
probate judge until the ad valorem tax on such vehicles shall have been paid to the county
for the preceding year as evidenced by receipt from the judge. 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 such motor vehicle for ad valorem taxation purposes to the judge
of probate who shall issue a certificate of assessment on a form prescribed by the State Department
of Revenue, shall collect the taxes shown thereon, and shall make a duplicate of the tax receipt
and keep same on file in the office. The license...
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45-26-81.44
Section 45-26-81.44 Payment of ad valorem vehicle tax prerequisite to issuance of license or
transfer; certificate of assessment. THIS SECTION WAS AMENDED AND RENUMBERED BY ACT 2020-37
AND 38 IN THE 2020 REGULAR SESSION, EFFECTIVE JULY 1, 2020. THIS IS NOT IN THE CURRENT CODE
SUPPLEMENT. IT IS FORMER SECTION 45-26-81.44. 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 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. 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 judge...
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40-12-449
Section 40-12-449 Suspension, revocation, or denial of license. (a) Subject to the appeal provisions
allowed under Chapter 2A, the commissioner may suspend or revoke a license issued for the
willful and intentional failure of the licensee to comply with this article. (b) A license
may be revoked or a license application may be denied by the department for any of the following
reasons: (1) Fraud practiced or any material misstatement in the license application. (2)
Change of condition after a license is granted or the failure to maintain qualification for
the license. (3) Skipping title assignment; accepting an open assignment of title whereby
the seller has signed the title to transfer ownership without listing the purchaser in the
title assignment. (4) Having no established place of business. (5) Failing to properly keep
and maintain records. (6) Knowingly dealing in stolen motor vehicles, parts, or accessories.
(7) Willful failure to comply with this article or any rule adopted under...
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40-18-176
Section 40-18-176 Nonresident shareholder composite returns. (a) The Department of Revenue
shall permit an Alabama S corporation to file composite returns and to make composite payments
on behalf of some or all of its nonresident shareholders if there are one or more nonresident
shareholders during any part of the taxable year. The Department of Revenue may permit composite
returns and payments to be made by an Alabama S corporation on behalf of its resident shareholders.
(b) For purposes of this section, a "composite return" means an informational return
similar in form to U.S. Treasury Department Schedule K-1 containing information concerning
one or more Alabama S corporation shareholder's respective shares of income, deductions and
losses passed through to them by virtue of their status as shareholders of an Alabama S corporation,
any credit to which the shareholder is entitled to claim by virtue of the Alabama S corporation's
payment of tax on his or her behalf pursuant to...
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40-9F-33
Section 40-9F-33 Limitations on tax credits; Historic Income Tax Credit Account; transfer or
assignment of tax credits. (a) The state portion of any tax credit against the tax imposed
by Chapter 18 for the taxable year in which the certified rehabilitation is placed in service,
shall be equal to 25 percent of the qualified rehabilitation expenditures for certified historic
structures. No tax credit claimed for any certified rehabilitation may exceed five million
dollars ($5,000,000) for all allowable property types except a certified historic residential
structure, and fifty thousand dollars ($50,000) for a certified historic residential structure.
(b) There is created within the Education Trust Fund a separate account named the Historic
Preservation Income Tax Credit Account. The Commissioner of Revenue shall certify to the Comptroller
the amount of income tax credits under this section and the Comptroller shall transfer into
the Historic Preservation Income Tax Credit Account only...
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40-16-4
Section 40-16-4 Levy; reporting of tax; promulgation of rules. (a)(1) Every such financial
institution engaging in any of the following businesses: (i) Banking; (ii) Conducting the
business of a financial institution as defined in this chapter; (iii) Conducting a credit
card business through the issuance of credit cards to Alabama residents or businesses; or
(iv) Conducting a business employing moneyed capital coming into competition with the business
of national banks shall pay to the state annually for each taxable year an excise tax measured
by its net income allocated and apportioned for the taxable year at the rate of six and one-half
percent of the net income. (2) For purposes of the excise tax imposed by this chapter, any
financial institution which has income from business activity that is taxable both within
and without this state shall allocate and apportion its net income as provided in rules which
shall be prescribed by the Department of Revenue, provided that such rules...
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40-12-253
Section 40-12-253 Ad valorem taxation of motor vehicles. (a) Effective January 1, 2000, ad
valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current
basis to coincide with the collection of motor vehicle license taxes and registration fees.
(1) Ad valorem taxes on motor vehicles shall become due and payable on the first day of the
registration renewal month of the owner, the date the motor vehicle enters the State of Alabama,
the date the motor vehicle is removed from the inventory of a dealer, or the date on which
the motor vehicle is otherwise determined to be taxable, whichever comes first. Ad valorem
taxes on motor vehicles shall become delinquent on the first day of the month following the
registration renewal month for the owner or as otherwise provided by law. (2) Ad valorem tax
on motor vehicles shall be collected through the last day of the month which precedes the
assigned registration renewal month for the owner as provided in Section...
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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual, including,
but not limited to, an attorney or certified public accountant with written authority or power
of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal; provided
however, that nothing herein shall be construed as entitling any such individual who is not
a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL JUDGE
or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER. The commissioner
of the department or his or her delegate. (5) COMPTROLLER. The Comptroller of the State of
Alabama. (6) DELEGATE. When used with reference to the commissioner means any officer or employee
of the department duly authorized by the commissioner,...
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45-45-201.07
Section 45-45-201.07 Payment of tax required for issuance of license. To prevent motor vehicles,
as defined by Section 40-12-240, from escaping taxation and to provide for the more efficient
assessment and collection of taxes due on same, no license shall be issued to operate a motor
vehicle on the public highways of this state, nor shall any transfer be made by the director
of the department as provided under this part, until the ad valorem tax on such vehicle shall
have been paid in the county for the preceding year, as evidenced by a receipt of the director
of the department where the owner of the vehicle resides, if the vehicle is owned by an individual;
and if the vehicle is owned by a firm, corporation, or association, then as evidenced by the
receipt of the director of the department in the county in which the motor vehicle is used
or operated; provided, that this section shall not apply to motor vehicles owned by dealers,
the state, counties, and municipalities. Every person,...
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