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45-42-200.10
Section 45-42-200.10 Motor vehicle assessment. (a) Before any vehicle can be assessed,
the county license commissioner shall be furnished the tag number presently on the vehicle
unless such vehicle is new, in which case the commissioner shall be furnished a bona fide
bill of sale from the dealer showing when the vehicle was bought new. In the case of a used
car brought into the state from a state which provides that upon sale or transfer of the motor
vehicle, the tags are either surrendered to an appropriate authority or subsequently reissued
by the seller, the commissioner shall be furnished a bona fide certificate of title properly
assigned which shows when the car was sold to an individual, firm, corporation, or association,
living or operating in this state. If such tag number or bill of sale or certificate of title
is not furnished, the vehicle will be presumed to have been in the state the entire year for
which taxes are being assessed. Those motor vehicles brought into the state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-200.10.htm - 3K - Match Info - Similar pages
40-17-326
Section 40-17-326 Taxable activities; terminal operators deemed suppliers; tax to be
added to selling price of motor fuel. (a) A tax is imposed on the removal within this state
of motor fuel from the terminal using the terminal rack, other than by bulk transfer. The
supplier shall collect the tax imposed by this article from the person who orders the withdrawal
at the terminal rack. (b) Subject to Section 40-17-340, a tax is imposed at the time
motor fuel is imported into this state, other than by a bulk transfer, for delivery to a destination
in this state. The supplier or permissive supplier shall collect the tax imposed by this article
from the person who imports the motor fuel into this state. If the seller is not a supplier
or permissive supplier, then the person who imports the motor fuel into this state shall pay
the tax. (c) A tax is imposed on the sale or transfer of motor fuel in the bulk transfer/terminal
system in this state by a supplier to a person who is not registered...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-326.htm - 3K - Match Info - Similar pages
45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a)
For the purposes of this section, the following terms shall have the respective meanings
ascribed by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County
Commission. (3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any
device or substitute therefor commonly used in internal combustion engines; provided, that
such term shall not be held to apply to those products known commercially as "kerosene
oil," "fuel oil" or "crude oil" when used for lighting, heating,
or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in any county for use in the operation of any motor vehicle upon the highways
of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations,
incorporated or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.20.htm - 12K - Match Info - Similar pages
45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a)
For the purposes of this section, the following terms shall have the respective meanings
ascribed by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County
Commission. (3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any
device or substitute therefor commonly used in internal combustion engines; provided, that
such term shall not be held to apply to those products known commercially as "kerosene
oil," "fuel oil" or "crude oil" when used for lighting, heating,
or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in any county for use in the operation of any motor vehicle upon the highways
of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations,
incorporated or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.htm - 12K - Match Info - Similar pages
45-26-242.25
Section 45-26-242.25 Vehicle information required for assessment. Before any vehicle
can be assessed, the revenue commissioner shall be furnished the tag number presently on the
vehicle unless the vehicle is new, in which case the revenue commissioner shall be furnished
a bona fide bill of sale from the dealer showing when the vehicle was bought new. In the case
of a used car brought into the state from another state which provided that upon sale or transfer
of the motor vehicle the tags are either surrendered to an appropriate authority or subsequently
reissued by the seller, the revenue commissioner shall be furnished a bona fide certificate
of title properly assigned which shows when the car was sold to an individual, firm, corporation,
or association, living or operating in this state. If the tag number, bill of sale, or certificate
of title is not furnished, the vehicle shall be presumed to have been in the state the entire
year for which taxes are being assessed. Those motor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-242.25.htm - 1K - Match Info - Similar pages
40-12-398
Section 40-12-398 Bond prerequisite to issuance of license. Before any master dealer
license may be issued to a new motor vehicle dealer, used motor vehicle dealer, motor vehicle
rebuilder, or motor vehicle wholesaler, the applicant shall deliver to the commissioner a
good and sufficient surety bond, executed by the applicant as principal and by a corporate
surety company qualified to do business in the state as surety, in the sum of not less than
fifty thousand dollars ($50,000) or an amount as prescribed by the department. Such bond shall
be in a form to be approved by the commissioner, and shall be conditioned that the motor vehicle
dealer, motor vehicle rebuilder, or motor vehicle wholesaler shall comply with the conditions
of any contract made by such dealer in connection with the sale or exchange of any motor vehicle
and shall not violate any of the provisions of law relating to the conduct of the business
for which he or she is licensed. Such bond shall be payable to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-398.htm - 2K - Match Info - Similar pages
45-36-241.45
Section 45-36-241.45 Assessments. Before any vehicles may be assessed, the revenue commissioner
shall be furnished a bona fide bill of sale or title or title application in the present owner's
name, also, if applicable, tag number and decal number presently on the vehicle, unless vehicle
is new, in which case the revenue commissioner shall be furnished a bona fide bill of sale
or title from the dealer showing when the vehicle was bought new. In the case of a used car
brought into the state from a state which provides that upon sale or transfer of the motor
vehicle the tags are either surrendered to an appropriate authority or subsequently reissued
by the seller, the revenue commissioner shall be furnished a bona fide certificate of title
properly assigned which shows when the car was sold to an individual, firm, corporation, or
association, living or operating in this state. In the case of a used car purchased from an
individual, a bona fide bill of sale or properly assigned title...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-241.45.htm - 2K - Match Info - Similar pages
40-12-392
Section 40-12-392 License - Applications; inspection of records; restrictions on sales;
liability insurance. (a) The application for a master dealer license shall be in such form
and shall be subject to such rules as may be prescribed by the commissioner. An application
shall be verified by the oath or affirmation of the applicant. If the applicant is a sole
proprietorship, the application shall contain the name and residence of the applicant. If
the applicant is a partnership, the application shall contain the names and residences of
each partner. If the applicant is a corporation, the application shall contain the names and
residences of the officers and directors. If the applicant is a new motor vehicle dealer,
or used motor vehicle dealer in this state, the application shall contain the state sales
tax number assigned to the applicant. The application shall enumerate the number of new and
used vehicles sold during the previous calendar year; describe the exact location of the place...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-392.htm - 4K - Match Info - Similar pages
45-5-240.20
Section 45-5-240.20 License division created; clerks and other assistants; duties; fees;
evidence of payment. (a) There is hereby created within the Revenue Commissioner's Office
of Blount County a license division which shall issue all motor vehicle licenses issued through
the revenue commissioner's office. The county commission shall furnish suitable quarters and
provide the necessary forms, books, stationery, records, equipment, and supplies, except such
stationery, forms and supplies as are furnished pursuant to law by the State Department of
Finance or the state Comptroller. The county commission shall also provide such clerks, and
other assistants for the revenue commissioner as shall be necessary from time to time for
the proper and efficient performance of the duties of his or her office. The revenue commissioner
shall have authority to employ such clerks, and other assistants, and to fix their compensation;
however, the number and compensation of such clerks and other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-240.20.htm - 6K - Match Info - Similar pages
9-17-105
Section 9-17-105 Permits; LP-Gas Recovery Fund; proof of insurance; surety bond; Liquefied
Petroleum Gas Board Personal Bond Fund; change of name. (a) The board may issue permits to
any person, who is a citizen of the United States or, if not a citizen of the United States,
is legally present in the United States with appropriate documentation from the federal government,
to engage in or continue the business of selling, distributing, storing, or transporting liquefied
petroleum gases and to engage in or continue the business of installing, servicing, repairing,
removing, or adjusting liquefied petroleum gas containers, tanks, or systems or to perform
magnetic, hydrostatic, visual, or X-ray inspections of liquefied petroleum gas storage containers,
cargo tanks, motor fuel containers, and cylinders in the State of Alabama; and to prescribe
the requirements of any person to obtain the permits. The board may revoke any permit issued,
for cause, in the opinion of the board. (b) The permits...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-105.htm - 19K - Match Info - Similar pages
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