40-17-107
Section 40-17-107 Tractors owned by applicant to be assessed for ad valorem tax. This section
was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6,
2008. (Acts 1957, No. 743, p. 1173, §7(a).)...
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40-17-307
Section 40-17-307 Assessment of tractors for ad valorem tax. Repealed by Act 2011-565, p. 1084,
§45, effective October 1, 2012. (Acts 1957, No. 743, p. 1173, §7(a); §40-17-107; amended
and renumbered by Act 2008-275, p. 402, §6.)...
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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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40-9-1
Section 40-9-1 Persons and property generally. The following property and persons shall be
exempt from ad valorem taxation and none other: (1) All bonds of the United States and this
state and all county and municipal bonds issued by counties and municipalities in this state,
all property, real and personal, of the United States and this state and of county and municipal
corporations in this state; all cemeteries, all property, real and personal, used exclusively
for religious worship, for schools or for purposes purely charitable; provided, that property,
real or personal, owned by any educational, religious or charitable institution, society or
corporation let for rent or hire or for use for business purposes shall not be exempt from
taxation, notwithstanding that the income from such property shall be used exclusively for
education, religious or charitable purposes; all mortgages, together with the notes, debts
and credits secured thereby on real and personal property situated in...
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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section the following
terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary
meaning of the words, except that mining activities or the transportation of materials used
in or produced by mining or forestry activities shall not be construed to be included; (2)
HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction
purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds,
but not including inventory on hand for sale by duly licensed equipment dealers. (b) The subjects
of ad valorem taxation, except as exempted by law, shall be as follows: (1) Every piece, parcel,
tract, or lot of land in this state, including therein all things pertaining to such land,
and all structures and other things so annexed or attached thereto as to pass to a vendee
by conveyance of such land; and every separate or special...
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45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk;
powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1,
1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner
of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The
annual salary shall be payable in equal biweekly installments from the general funds of the
county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
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27-4A-3
Section 27-4A-3 Generally. (a) Subject to the exceptions and exemptions hereinafter set forth,
for the year beginning on January 1, 1995, and for each year thereafter, every insurer shall
pay to the commissioner a premium tax equal to the percentage, as set out in this subsection,
of the premiums received by the insurer for business done in this state, whether the same
was actually received by the insurer in this state or elsewhere: (1) PREMIUM TAX ON LIFE INSURANCE
PREMIUMS. a. Except as hereinafter provided, the rates of taxation on life insurance premiums
shall be those amounts set out in the following schedule: Year Foreign Insurers Domestic Insurers
1995 2.9 1.3 1996 2.8 1.6 1997 2.7 1.8 1998 2.5 2.1 Every Year Thereafter 2.3 2.3 b. Individual
life insurance policies in a face amount of greater than $5,000 and up to and including $25,000,
excluding group life insurance policies, shall be taxed at the rate of one percent per annum.
c. Individual life insurance policies in a face...
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40-17-101
Section 40-17-101 Purpose of division. This section was amended and renumbered as §40-17-300
by Act 2008-275, p. 402, §6, effective August 6, 2008. (Acts 1957, No. 743, p. 1173, §1.)...

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40-17-102
Section 40-17-102 Eligibility for refund; amount. This section was amended and renumbered as
§40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008. (Acts 1957, No. 743, p.
1173, §3; Acts 1959, No. 416, p. 1104, §1; Acts 1992, No. 92-203, p. 486, §5.)...
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40-17-104
Section 40-17-104 Time for filing claim. This section was amended and renumbered as §40-17-300
by Act 2008-275, p. 402, §6, effective August 6, 2008. (Acts 1957, No. 743, p. 1173, §5;
Acts 1959, No. 416, p. 1104, §3; Acts 1969, No. 1155, p. 2160.)...
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