45-13-244
(c)(1) The County Commission of Clarke County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to be levied 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, farm machinery, and any parts of such machines or any motor vehicle, truck trailer, semitrailer, or house trailer shall be an amount determined by the county commission. 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 amount of the tax determined by the county commission shall be paid on the net difference, that is, the...
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45-24-242.08
Section 45-24-242.08 Delinquency of payment of tax. If any distributor, retail dealer, or storer in gasoline or motor fuel fails to make monthly reports or fails to pay the tax imposed under this part, the tax shall be deemed delinquent. A penalty in the amount of 10 percent of the tax liability shall be added to the amount due, along with interest calculated according to the rate(s) established under Section 40-1-44. If the commission determines that a good and sufficient cause exists for the delinquency, the penalty may be waived by the commission. If any person is delinquent in the payment of the tax imposed pursuant to this part, the commission shall issue execution for the collection of the tax, directed to any sheriff of the state. The sheriff shall then proceed to collect the tax in the manner now provided by law for the collection of delinquent taxes by the county revenue commissioner and shall make a return of the execution to the commission. The tax imposed pursuant to this...
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45-3-244.32
Section 45-3-244.32 County privilege, license, or excise tax - Failure to add or levy tax; penalty; tax stamps; rules and regulations. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Barbour County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this sections hall constitute a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Barbour County Tax Collector shall...
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45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Hale County for which the tax is levied to fail or continuing in the business in Hale County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (1) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Hale County Tax...
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45-44-242.08
Section 45-44-242.08 Delinquency in payment of tax. If any distributor, retail dealer, or storer in gasoline or motor fuel fails to make monthly reports or fails to pay the tax imposed under this part, the tax shall be deemed delinquent. A penalty in the amount of 25 percent of the tax liability shall be added to the amount due. If the county commission determines that a good and sufficient cause exists for the delinquency, the penalty may be waived by the county commission. If any person is delinquent in the payment of the tax imposed pursuant to this part, the county commission shall issue execution for the collection of the tax, directed to any sheriff of the state. The sheriff shall then proceed to collect the tax in the manner now provided by law for the collection of delinquent taxes by the county tax collector and shall make a return of the execution to the county commission. The tax imposed pursuant to this part and any penalties provided herein shall be held as a debt payable...
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45-44-244.31
Section 45-44-244.31 Authorization to levy tax; payment; amount. In addition to any and all other taxes or fees heretofore or hereafter levied in Macon County, the Macon County Commission may levy a payroll or privilege fee upon any person who performs a trade, occupation, or profession in those areas of the county not subject to an occupation tax on the effective date of the act adding this language. If any area is not subject to an occupational tax on the effective date of the act adding this language and the area is annexed into a municipality and becomes subject to a municipal occupational tax, any payroll or privilege fee levied pursuant to this section shall continue to apply in the annexed area notwithstanding any other provision of law. It shall be unlawful for any person to engage in or follow any trade, occupation, or profession within those areas of the county on or after the first day of January 1998, without paying the payroll or privilege fees imposed by this subpart. All...
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6-5-248
Section 6-5-248 Who may redeem; priorities. (a) Where real estate, or any interest therein, is sold, it may be redeemed by: (1) Any debtor, including any surety or guarantor. (2) Any mortgagor, even if the mortgagor is not personally liable for payment of a debt. (3) Any junior mortgagee, or its transferee. (4) Judgment creditor, or its transferee. (5) Any transferee of the interests of the debtor or mortgagor, either before or after the sale. A transfer of any kind made by the debtor or mortgagor will accomplish a transfer of the interests of that party. (6) The respective spouses of all debtors, mortgagors, or transferees of any interest of the debtor or mortgagor, who are spouses on the day of the execution, judgment, or foreclosure sale. (7) Children, heirs, or devisees of any debtor or mortgagor. (b) All persons named or enumerated in subdivisions (a)(1) through (a)(7) may exercise the right of redemption granted by this article within 180 days from the date of the sale for...
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33-2-212
Section 33-2-212 Report attesting to actual deficiency; adjustment of amount previously transferred; transfer to State General Fund. Within 20 days after the close of any quarter of any fiscal year during which moneys have been transferred and paid to the Alabama State Port Authority pursuant to a notification of expected deficiency as described in Section 33-2-211, a written report shall be filed by the Director of the Alabama State Port Authority with the Director of Finance supported by such documentation as may be deemed appropriate by the Director of Finance, attesting to the amount of the actual deficiency, if any, incurred during that quarter by the Alabama State Port Authority respecting its facilities, computed by subtracting the sum of the revenues actually derived by the Alabama State Port Authority from the operation of its facilities for that quarter and those moneys actually made available during that quarter to the Alabama State Port Authority pursuant to Section...
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38-10-12
Section 38-10-12 Time limit for disbursement by department to child's custodian of child support payments received by it; exception. (a) When any support payments are made directly to the department, including the state and county departments, under any and all of its child support programs and other child support programs administered by it, including programs administered pursuant to the requirements of Title IV-D of the Social Security Act, and any payments, or any portion thereof, are due to be disbursed to the custodian of the child, the department receiving payment shall within five working days after the day of its receipt make remittance of the amount due by mailing it to the custodian of the child. The five-day distribution requirement shall not apply when the department has received service of an affidavit to terminate income withholding due to the fact that all children subject to the order have reached the age of majority or all arrearage obligations have been fulfilled, or...
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40-26B-22
Section 40-26B-22 Payment and collection of privilege assessment; appropriation of funds and use by Alabama Medicaid Agency. (a) The privilege assessments imposed by this article shall be due and payable in monthly installments to the department on or before the twentieth day of the month next succeeding the month in which the assessment accrues, and shall, when collected, be paid by the department into the State Treasury. Payment by United States mail will be timely if mailed in accordance with Section 40-1-45. When so paid into the State Treasury, all such privilege assessments shall be deposited to the credit of the Alabama Health Care Trust Fund or any successor fund administered by or on behalf of the Alabama Medicaid Agency. (b) The receipts from the privilege assessments levied in this article shall be solely available for appropriation by the Alabama Legislature to the Alabama Medicaid Agency for use by the agency in accomplishing the purposes of this article. Provided,...
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