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8-17-100
Section 8-17-100 (Effective October 1, 2016) Refusal of inspection fee permit; appeals. (a)
The Department of Revenue may refuse to issue an inspection fee permit under this article
if the applicant or any principal of the applicant has done any of the following: (1) Had
a motor fuel license or registration issued by this state or another state canceled for cause.
(2) Been convicted of any offense involving fraud or misrepresentation. (3) Been convicted
of any other offense that indicates that the applicant may not comply with this article if
issued an inspection fee permit. (b) The Department of Revenue may also refuse to issue an
inspection fee permit if the applicant is in arrears to the state for any taxes or fees or
for other good cause shown. (c) Any refusal by the Department of Revenue under this section
to issue an inspection fee permit may be appealed under the provisions of Chapter 2A of Title
40. (Act 2015-54, §3.)...
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40-12-423
Section 40-12-423 License plates from dismantled vehicles to be forwarded to Department of
Revenue. Repealed by Act 2015-70 effective April 21, 2015. (Acts 1979, No. 79-756, p. 1342,
§13A.)...
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10-2B-13.23
Section 10-2B-13.23 Duty to demand payment. All provisions of Title 10 have been repealed or
transferred to Title 10A, effective January 1, 2011. (Acts 1994, No. 94-245, p. 343, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10-2B-13.23.htm - 492 bytes - Match Info - Similar pages
11-51-46
Section 11-51-46 Preparation, etc., of assessment forms, etc., for use by tax assessor. It
shall be the duty of the Department of Revenue in preparing the form of assessment required
by law to make the provisions for the assessor to indicate in the assessment list what property
assessed, if any, is situated in such municipalities; and, in the abstract of duties placed
on such form, the Department of Revenue may place instructions to the assessor such as will
advise him of his duty in making assessments of property subject to municipal taxation. (Acts
1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §704.)...
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40-17-306
Section 40-17-306 Powers of Commissioner of Revenue. Repealed by Act 2011-565, p. 1084, §45,
effective October 1, 2012. (Acts 1957, No. 743, p. 1173, §7; §40-17-106; amended and renumbered
by Act 2008-275, p. 402, §6.)...
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40-7-49
Section 40-7-49 Rules and regulations. The Department of Revenue is hereby authorized to adopt,
promulgate, and enforce reasonable rules and regulations relating to the administration and
enforcement of the provisions of this act not in conflict with the specific provisions thereof.
(Acts 1991, No. 91-694, p. 1340, §7.)...
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10-2B-14.40
Section 10-2B-14.40 Deposit with Commissioner of Revenue. All provisions of Title 10 have been
repealed or transferred to Title 10A, effective January 1, 2011. (Acts 1994, No. 94-245, p.
343, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/10-2B-14.40.htm - 506 bytes - Match Info - Similar pages
40-7-55
Section 40-7-55 Short form tax return; itemized listings. (a) Prior to October 1, 2014, the
Department of Revenue shall design a non-itemized business personal property tax return short
form "short form tax return" which, at the taxpayer's option, may be utilized for
reporting total taxable tangible business personal property assets with original acquisition
costs equal to or less than ten thousand dollars ($10,000) under the provisions of this article
and any rules promulgated by the department related thereto. Any taxpaying entity utilizing
the short form return agrees to a business personal property tax liability for that applicable
tax year that is based upon taxable tangible business personal property assets valued at ten
thousand dollars ($10,000), and that the submission of such short form return by the taxpayer
is a declaration to the county assessing official or other applicable agency that the property
is to be valued at ten thousand dollars ($10,000) for all taxable tangible...
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41-9-96
Section 41-9-96 Collection of boxing, sparring and wrestling license and permit fees or taxes
by Commissioner of Revenue Department; distribution of proceeds. Repealed by Act 2011-164,
p. 297, §5, effective April 28, 2011. (Acts 1939, No. 489, p. 703; Code 1940, T. 55, §348;
Acts 1965, 2nd Ex. Sess., No. 128, p. 180; Acts 1973, No. 1241, p. 2088, §2; Acts 1980, p.
171, No. 80-121, §4; Acts 1982, No. 82-558, §1.)...
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45-17-90.46
Section 45-17-90.46 Review of records; rules and regulations; recovery of collection costs.
It shall be the duty of the County Commission of Colbert County to enforce the provisions
of this subpart upon its imposing the tax thereunder, and it shall have the right itself,
or its members or its agents, to examine the books, reports, and accounts of every distributor,
storer, or retail dealer of gasoline or motor fuel on which such tax has been imposed and
to make any and all rules and regulations necessary and proper for the collection of such
tax. Provided, however, upon resolution of the Colbert County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under the provisions of this subpart. The State Department of Revenue shall
commence the administration and collection of the taxes imposed herein no later than the first
day of the third month following the receipt and approval by the Commissioner of...
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