45-29-83.44
Section 45-29-83.44 Payment of ad valorem vehicle tax prerequisite to issuance of license or transfer; 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 judge of probate until the ad valorem tax on such vehicles shall have been paid to the county for the preceding year as evidenced by receipts 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 Department of Revenue, shall collect the taxes shown thereon, and shall make a duplicate of the tax receipt and keep same on...
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13A-11-90
Section 13A-11-90 Restrictions on firemarms by employers. (a) Except as provided in subdivision (b), a public or private employer may restrict or prohibit its employees, including those with a permit issued or recognized under Section 13A-11-75, from carrying firearms while on the employer's property or while engaged in the duties of the person's employment. (b) A public or private employer may not restrict or prohibit the transportation or storage of a lawfully possessed firearm or ammunition in an employee's privately owned motor vehicle while parked or operated in a public or private parking area if the employee satisfies all of the following: (1) The employee either: a. Has a valid concealed weapon permit; or b. If the weapon is any firearm legal for use for hunting in Alabama other than a pistol: i. The employee possesses a valid Alabama hunting license; ii. The weapon is unloaded at all times on the property; iii. It is during a season in which hunting is permitted by Alabama law...
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40-17-346
Section 40-17-346 Monthly exporter returns. (a) A person who is licensed as an exporter shall file monthly returns with the department on forms prescribed and furnished by the department concerning the amount of taxable motor fuel exported from this state. (b) The report must contain all of the following information with respect to motor fuel other than diesel fuel dyed in accordance with the Internal Revenue Code: (1) All shipments of taxable motor fuel removed from a terminal in this state as to which the tax imposed by this article previously was paid or accrued for direct delivery outside of this state by the exporter. (2) All shipments of taxable motor fuel acquired free of this state's motor fuel tax at a terminal in this state for direct delivery outside of Alabama but as to which the destination state's motor fuel tax was paid or accrued to the supplier at the time of removal from the terminal. (3) The gallons delivered to taxing jurisdictions outside this state out of bulk...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-346.htm - 1K - Match Info - Similar pages
45-28-244.02
Section 45-28-244.02 Amount of tax. (a) In Etowah County, notwithstanding the provisions of Section 45-28-244.01, the amount of the tax authorized to be levied pursuant to Section 45-28-244.01 upon each person, firm, or corporation engaged in the business of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, and any parts of such machines or any motor vehicle, truck trailer, semitrailer, or house trailer shall be one-quarter of one percent of the sales price. Provided, however, when any used motor vehicle, truck trailer, semitrailer, or house trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale of a new or used vehicle, the tax authorized to be levied herein shall be paid on the net difference, that is, the price of the new or used vehicle sold less the credit for the used vehicle taken in trade. (b) This section shall have retroactive effect to June 30, 1995. (Act...
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45-39-200.11
Section 45-39-200.11 Assessment and collection of motor vehicle taxes. After the thirtieth day of September, 1980, motor vehicles shall not be included in any assessment made by any person, firm, or corporation under this code, and any such motor vehicle shall not be considered as escape property by reason of failure to include the same in any tax return as of the first day of October, 1980, or any subsequent year. All motor vehicles shall be assessed and the taxes thereon shall be collected solely as herein provided. (Act 79-107, p. 129, §12.)...
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45-4-82.20
Section 45-4-82.20 Creation; powers and duties; payment of ad valorem tax. (a) There is created within the office of the Judge of Probate of Bibb County a license division which shall issue all motor vehicle licenses and titles. The county commission shall furnish suitable quarters and provide the necessary forms, books, stationery, records, equipment, and supplies, except the stationery, forms, and supplies furnished pursuant to law by the State Department of Finance or state Comptroller. The county commission shall also provide clerks and other assistants for the judge of probate as shall be necessary from time to time for the proper and efficient performance of the duties of his or her office. The judge of probate shall have authority to employ clerks and other assistants and to fix their compensation, subject to and in accordance with the personnel policies and procedures of Bibb County concerning county employees. The compensation of the clerks and assistants shall be paid out of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-82.20.htm - 5K - Match Info - Similar pages
45-42-200.11
Section 45-42-200.11 Assessment and collection of motor vehicle taxes. After the first day of January 1983, motor vehicles shall not be included in any other assessment made by any person, firm, or corporation under this code, and any such motor vehicle shall not be considered as escape property by reason of failure to include the same in any tax return as of the first day of October 1983, or any subsequent year. All motor vehicles shall be assessed and the taxes thereon shall be collected solely as herein provided. (Act 84-804, p. 221, § 12.)...
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40-17-165
Section 40-17-165 Tax on out-of-state vehicles; remittance; purchase of decals for out-of-state vehicles. If an out-of-state vehicle comes to a propane dealer or supplier in the State of Alabama to purchase fuel, the dealer must collect in lieu of any fees levied by this chapter an amount equal to the current Alabama motor fuel tax in effect as prescribed by subdivision (a)(2) of Section 40-17-325, and remit these funds to the Alabama LP-Gas Board before the 20th of the following month after the date of the sale. Decals for out-of-state vehicles can be purchased with decal fees and issuance fees to be paid as prescribed by Sections 40-17-160 and 40-17-161. (Acts 1980, No. 80-739, p. 1503, §6; Acts 1981, 3rd Ex. Sess., No. 81-1136, p. 409, §1; Act 2014-145, p. 353, §1; Act 2017-229, §1.)...
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16-28-40
Section 16-28-40 License applicant under 19 to provide documentation of school enrollment, etc.; duties of school attendance official; withdrawal from school; conviction for certain pistol offenses. (a) The Department of Public Safety shall deny a driver's license or a learner's license for the operation of a motor vehicle to any person under the age of 19 who does not, at the time of application, present a diploma or other certificate of graduation issued to the person from a secondary high school of this state or any other state, or documentation that the person: (1) is enrolled and making satisfactory progress in a course leading to a general educational development certificate (GED) from a state approved institution or organization, or has obtained the certificate; (2) is enrolled in a secondary school of this state or any other state and has not at the time of application accumulated disciplinary points while a student in school that would extend the age of eligibility for the...
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32-6-31
Section 32-6-31 Terms of compact. The Driver License Compact is hereby enacted into law and entered into with all other jurisdictions legally joining therein in the form substantially as follows: Driver License Compact Article I Findings and Declaration of Policy (a) The party states find that: (1) The safety of their streets and highways is materially affected by the degree of compliance with state and local ordinances relating to the operation of motor vehicles. (2) Violation of such a law or ordinance is evidence that the violator engages in conduct which is likely to endanger the safety of persons and property. (3) The continuance in force of a license to drive is predicated upon compliance with laws and ordinances relating to the operation of motor vehicles, in whichever jurisdiction the vehicle is operated. (b) It is the policy of each of the party states to: (1) Promote compliance with the laws, ordinances and administrative rules and regulations relating to the operation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-31.htm - 10K - Match Info - Similar pages
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