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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
and existing permits shall be automatically cancelled. The permit may be reinstated if current
proof of insurance is provided within six months of cancellation. After a permit has been
cancelled for six months, a new permit shall be applied for in the manner previously set by
the board. The minimum insurance requirements are as follows: (1) Commercial general liability
insurance for all 10 permits: a. One million dollars ($1,000,000) - each occurrence. b. One
million dollars ($1,000,000) - personal and advertising injury. c. One million
dollars ($1,000,000) - general aggregate. d. One million dollars ($1,000,000) - products and
completed operations aggregate. (2) Commercial automobile liability insurance for A, B, B-1,
E, and F-1 permits: a. One million dollars ($1,000,000) - combined single limit. b. Five million
dollars ($5,000,000) - combined single limit or in combination with umbrella coverage for
cargo vehicles with 3,500 gallon water capacity, or more. (e) Any state,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-105.htm - 19K - Match Info - Similar pages
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