45-28-241.25
Section 45-28-241.25 Tag number or bill of sale required for assessment; vehicles from outside Alabama. Before any vehicle can be assessed, the tax assessor shall be furnished the tag number presently on the vehicle unless such vehicle is new, in which case the tax assessor 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 tax assessor shall be furnished a bona fide certificate of title property 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 shall be presumed to have been in the state the entire year for which taxes are being assessed. Those...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-241.25.htm - 1K - Match Info - Similar pages
45-29-83.45
Section 45-29-83.45 Vehicle information required for assessment. Before any vehicle can be assessed, the judge of probate shall be furnished the tag number presently on the vehicle unless such vehicle is new, in which case the judge of probate 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 judge of probate 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 shall be presumed to have been in the state the entire year for which taxes are being assessed. (Act 86-309, p. 458, ยง6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-83.45.htm - 1K - Match Info - Similar pages
45-30-240.25
Section 45-30-240.25 Assessment. Before any vehicle can be assessed, the tax assessor shall be furnished the tag number presently on the vehicle unless such vehicle is new, in which case the tax assessor 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 tax assessor 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 shall be presumed to have been in the state the entire year for which taxes are being assessed. Those motor vehicles brought into the state during any tax year and new...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-240.25.htm - 1K - 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
45-40-242.05
Section 45-40-242.05 Assessments. Before any vehicle can be assessed, the tax assessor shall be furnished the tag number presently on the vehicle unless such vehicle is new, in which case the tax assessor 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 tax assessor 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 during any tax year and new...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-242.05.htm - 1K - Match Info - Similar pages
45-44-242.01
Section 45-44-242.01 Definitions. For the purposes of this part, the following terms shall have the following meanings: (1) COUNTY COMMISSION. The County Commission of Macon County. (2) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state and not in interstate commerce by wholesale domestic trade. (3) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any device or substitute therefor which is commonly used in internal combustion engines. The term shall not include 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 or liquefied gas, kerosene, jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage in the county for use in the operation of any motor vehicle on the highways of this state. (5) PERSON. Persons, corporations, partnerships, companies,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-242.01.htm - 2K - Match Info - Similar pages
45-46-84.25
Section 45-46-84.25 Vehicle information required for assessment. Before any vehicle can be assessed, the judge of probate shall be furnished the tag number presently on the vehicle unless such vehicle is new, in which case the judge of probate 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 judge of probate 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 shall be presumed to have been in the state the entire year for which taxes are being assessed. (Act 88-767, 1st Sp. Sess., p....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-84.25.htm - 1K - Match Info - Similar pages
45-48-247.01
Section 45-48-247.01 Tax to be added to sales price of tobacco products. (a) Upon adoption of a resolution by the Marshall County Commission, every person, firm, corporation, club, or association that sells or stores or receives for the purpose in Marshall County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco products, it being the purpose and intent of this provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, smoking tobacco, and like tobacco products, acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes, cigars, snuff, smoking tobacco, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-247.01.htm - 2K - Match Info - Similar pages
45-48-85.25
Section 45-48-85.25 Assessments. Before any vehicles can be assessed, the judge of probate shall be furnished the tag number presently on the vehicle unless such vehicle is new, in which case the judge of probate 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 judge of probate 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 during any tax year...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-85.25.htm - 1K - Match Info - Similar pages
45-9-243
Section 45-9-243 Annual license or privilege fees. (a) This section shall apply only to Chambers County, Alabama, and to no other county. (b) As used in this section, the following words and terms shall have the meanings hereby ascribed to them: "the county" means Chambers County, Alabama; "person" includes any natural person, partnership, corporation, firm, association, trust, estate, or other entity; "business" includes all activities engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit, or advantage, either direct or indirect to such person; "license or privilege fee" shall not include any sales or use tax. (c) The purpose of this section is to equalize the burden of taxation by authorizing the county commission to impose a license or privilege fee upon persons now engaging in certain businesses without paying any license fee or tax thereon to either the state or county and to generate additional revenue for the county by imposing an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.htm - 3K - Match Info - Similar pages
|