45-34-242.04
Section 45-34-242.04 Collection of taxes; rules and regulations. The State Department of Revenue,
if directed by resolution of the Henry County Commission to collect all county privilege,
license, or excise taxes levied under this part, for as long as the department is requested
to collect the levies, is hereby authorized to promulgate and enforce rules and regulations
to effectuate the purposes of this part. All such rules and regulations duly promulgated shall
have the force and effect of law. (Act 89-703, p. 1398, §5.)...
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45-38-243.03
Section 45-38-243.03 Collection of taxes; rules and regulations. The State Department of Revenue,
if requested by resolution of the Lamar County Commission, to collect all county privilege
licenses or taxes specified in Section 45-38-243, for as long as the department is requested
to collect the levies, is hereby authorized to promulgate and enforce rules and regulations
to effectuate the purposes of this part. All such rules and regulations duly promulgated shall
have the force and effect of law. (Act 89-473, p. 992, §4.)...
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45-47-245.03
Section 45-47-245.03 Collection of taxes; rules and regulations. The State Department of Revenue,
if requested by resolution of the Marion County Commission, to collect all county privilege
licenses or taxes specified in Section 45-47-245, for as long as the department is requested
to collect the levies, is hereby authorized to promulgate and enforce rules and regulations
to effectuate the purposes of this part. All such rules and regulations duly promulgated shall
have the force and effect of law. (Act 88-561, p. 878, § 4; Act 88-619, p. 961, § 4; Act
88-888, 1st Sp. Sess., p. 436, § 1.)...
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22-30-16
Section 22-30-16 Responsibilities of hazardous waste storage and treatment facility and hazardous
waste disposal site operators. (a) The department, acting through the commission, is authorized
to promulgate rules and regulations establishing such standards, applicable to owners and
operators of hazardous waste treatment, storage or disposal facilities as may be necessary
to protect human health or the environment. In establishing such standards, the department
may, where appropriate, distinguish in such standards between requirements appropriate for
new facilities and for facilities in existence on the date of promulgation of such regulations.
Such standards shall include but not be limited to the following: (1) Unless exempted from
regulation by this chapter or rules promulgated under authority of this chapter, obtaining
a permit from the department or interim status for each treatment, storage or disposal facility;
(2) Assuring that all hazardous wastes are stored, treated or...
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32-6-56
Section 32-6-56 Powers of Commissioner of Revenue as to reciprocal agreements with other states,
etc., for registration of vehicles on an apportionment or allocation basis. Notwithstanding
any other provisions of this Code, the Commissioner of the Department of Revenue is hereby
authorized and empowered to enter into reciprocal agreements on behalf of this state with
the duly authorized representatives of any of the states of the United States, the District
of Columbia, or a state or province of a foreign country or a territory or possession of either
the United States or of a foreign country providing for the registration of vehicles on an
apportionment or allocation basis. In exercising the authority granted to him or her by this
section, the commissioner is expressly authorized and empowered to enter into and to become
a member of the International Registration Plan or such other designation that may, from time
to time, be given to such plan, developed by the American Association of...
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40-13-34
Section 40-13-34 Inspection of books of persons engaged in severing of coal or lignite; issuance
of forms and making of rules, regulations and promulgations by Department of Revenue generally;
delinquent penalty. (a) The relevant books of every person engaged in the severing of coal
or lignite in the State of Alabama shall be open to inspection by duly authorized agents of
the Department of Revenue selected or appointed for the purpose of aiding in the collection
and enforcement of the tax imposed by this article. (b) The Department of Revenue is authorized
and empowered to issue such forms and to make reasonable rules, regulations and promulgations
as may be necessary to enforce and collect the tax imposed by this article, including the
imposition of a delinquent penalty not to exceed 10 percent of the amount of such tax; provided,
however, that such penalty may be waived by the Department of Revenue if a good and sufficient
reason therefor is shown. (Acts 1977, No. 598, p. 799, §5;...
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45-5-243
Section 45-5-243 Power to levy; disposition of proceeds. (a) Subject to any limitation of the
Constitution of Alabama of 1901, or of any general law of this state, the Blount County Commission
shall have the power to levy and provide for the collection of additional privilege license
taxes, excise taxes, gasoline taxes, and sales and use taxes. The proceeds from any of the
taxes authorized above shall be collected by the State Department of Revenue, less any costs
of collection, and shall be deposited into the county treasury to be used in the manner prescribed
by the county commission or by law. The amount deducted from the proceeds by the Department
of Revenue for the cost of collection shall be an amount equivalent to five percent of the
revenue collected hereunder. (b) The county Board of Education of Blount County shall, periodically
upon receipt of the proceeds from the county commission from any of the taxes authorized hereunder,
divide or pro rate the funds to the county board...
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45-44-242.07
Section 45-44-242.07 Enforcement. The county commission shall enforce this part and may examine
the books, reports, and accounts of every distributor, retail dealer, or storer of gasoline
or motor fuel on which the tax has been imposed. The county commission may make any and all
rules and regulations deemed necessary and proper for the collection of the tax. Upon a resolution
of the county commission, the State Department of Revenue may collect the tax imposed by the
county pursuant to this part. All persons, firms, businesses, and corporations owing the tax
shall pay it to the Department of Revenue and the payment shall be a full and complete discharge
of all liability for the tax owed the county. The Department of Revenue shall promulgate reasonable
rules and regulations to facilitate the orderly and efficient collection of the tax imposed
pursuant to this part. The Department of Revenue may recover all costs of collecting the tax,
not to exceed five percent of the proceeds and shall...
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9-17-26
Section 9-17-26 Tax for expenses of administration and enforcement of article - Records, returns
and remittances of producers; determination of gross value at point of production; rules and
regulations. (a) It shall be the duty of every person producing or in charge of production
of crude petroleum or natural gas from any well or wells in the State of Alabama for sale,
transport, storage, profit or for use to keep and preserve such records of the amount of all
such crude petroleum oil or natural gas produced for sale, transport, storage, profit or for
use as may be necessary to determine the amount of the tax for which he is liable under the
provisions of Section 9-17-25 and Section 9-17-35. (b) It shall be the further duty of every
such person to file with the Department of Revenue, not later than the fifteenth day of the
second calendar month following the month of production, a return, subscribed by the person
who completes such return, which must contain a printed declaration that...
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40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of property
at request of owner; legislative intent; applicability of section; method of valuation; factors
considered in appraisal; rules and regulations of Department of Revenue; hearing objections.
(a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable
property defined in Section 40-8-1, as amended, as Class III property and upon request by
the owner of such property as hereinafter provided, the assessor shall base his appraisal
of the value of such property on its current use on October 1 in any taxable year and not
on its fair and reasonable market value. Failure of an owner of Class III property to request
appraisal at current use value shall mean that the property shall be valued on its fair and
reasonable market value as otherwise provided in this title until such time as the owner thereof
shall request valuation on the basis of current use value. As used in...
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