45-26-244.02
Section 45-26-244.02 Levy of tax. (a) The County Commission of Elmore County may levy, in addition
to all other taxes, including, but not limited to, municipal gross receipts license taxes,
a one cent privilege license tax against gross sales or gross receipts. (b) The gross receipts
of any business and the gross proceeds of all sales which are presently exempt under the state
sales and use tax statutes are exempt from the tax authorized by this subpart. (c) Notwithstanding
the foregoing, the privilege license tax authorized by this subpart shall be 0.10 percent
on the gross sales or gross proceeds of the sale at retail of any automotive vehicle, truck
trailer, semitrailer, house trailer, machinery used in mining, quarrying, compounding, processing,
or manufacturing tangible personal property or used in connection therewith, machinery or
equipment used in planting, cultivating, and harvesting farm products, or used in connection
with the production of agricultural produce or products,...
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45-32-246.02
Section 45-32-246.02 Imposition of excise tax. (a) An excise tax may be imposed by the Greene
County Commission on the storage, use, or other consumption in Greene County of tangible personal
property purchased at retail on or after September 13, 1977, for storage, use, or other consumption
in such county at the rate of one percent of the sales price of such property, except as otherwise
provided as follows: (b) An excise tax may be imposed by the Greene County Commission on the
storage, use, or other consumption in Greene County of any automotive vehicle, truck trailer,
semi-trailer, or house trailer, purchased at retail on or after September 13, 1977 for storage,
use, or other consumption in Greene County, at the rate of three-eighths of one percent of
the sales price of such automotive vehicle, truck trailer, semi-trailer, or house trailer.
(c) Every person, storing, using, or otherwise consuming in Greene County any tangible personal
property purchased at retail shall be liable for...
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45-45-201.07
Section 45-45-201.07 Payment of tax required for issuance of license. To prevent motor vehicles,
as defined by Section 40-12-240, from escaping taxation and to provide for the more efficient
assessment and collection of taxes due on same, no license shall be issued to operate a motor
vehicle on the public highways of this state, nor shall any transfer be made by the director
of the department as provided under this part, until the ad valorem tax on such vehicle shall
have been paid in the county for the preceding year, as evidenced by a receipt of the director
of the department where the owner of the vehicle resides, if the vehicle is owned by an individual;
and if the vehicle is owned by a firm, corporation, or association, then as evidenced by the
receipt of the director of the department in the county in which the motor vehicle is used
or operated; provided, that this section shall not apply to motor vehicles owned by dealers,
the state, counties, and municipalities. Every person,...
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9-17-31
Section 9-17-31 Tax for expenses of administration and enforcement of article - Disposition
and expenditure. All funds collected pursuant to the tax levied on the producer of crude petroleum
oil or natural gas produced for sale, transport, storage, profit or for use, from any well
or wells in the State of Alabama, as is provided in Section 9-17-25 and Section 9-17-35, shall
be deposited in the State Treasury to the credit of the General Fund and shall be expended
only in the manner provided by appropriation by the Legislature. (Acts 1961, Ex. Sess., No.
95, p. 2008, §1; Act 2009-147, p. 284, §1.)...
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27-4A-3
Section 27-4A-3 Generally. (a) Subject to the exceptions and exemptions hereinafter set forth,
for the year beginning on January 1, 1995, and for each year thereafter, every insurer shall
pay to the commissioner a premium tax equal to the percentage, as set out in this subsection,
of the premiums received by the insurer for business done in this state, whether the same
was actually received by the insurer in this state or elsewhere: (1) PREMIUM TAX ON LIFE INSURANCE
PREMIUMS. a. Except as hereinafter provided, the rates of taxation on life insurance premiums
shall be those amounts set out in the following schedule: Year Foreign Insurers Domestic Insurers
1995 2.9 1.3 1996 2.8 1.6 1997 2.7 1.8 1998 2.5 2.1 Every Year Thereafter 2.3 2.3 b. Individual
life insurance policies in a face amount of greater than $5,000 and up to and including $25,000,
excluding group life insurance policies, shall be taxed at the rate of one percent per annum.
c. Individual life insurance policies in a face...
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28-3-185
Section 28-3-185 Transactions between wholesalers exempt; reports. The tax levied by subsection
(a) of Section 28-3-184 shall not be imposed upon the sale, trade or barter of malt or brewed
beverages by one licensed wholesaler or distributor to another wholesaler or distributor licensed
to sell and handle malt or brewed beverages in this state, which transaction is hereby made
exempt from said tax; provided, however, that the board may require written reporting of any
such transaction in such form as the board may prescribe. (Acts 1979, No. 79-802, p. 1475,
§2.)...
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28-3-191
Section 28-3-191 Transactions between wholesalers and/or distributors exempt from article.
The tax levied by subsection (a) of Section 28-3-190 shall not be imposed upon the sale, trade
or barter of malt or brewed beverages by one licensed wholesaler or distributor to another
wholesaler or distributor licensed to sell and handle malt or brewed beverages in this state,
which transaction is hereby made exempt from said tax; provided, however, that the board shall
and the county or municipality may require written reporting of any such transaction in such
form as the board may prescribe, or if no form is prescribed by the board, in such form as
may be prescribed by the county or municipality. (Acts 1982, No. 82-344, p. 473, §2.)...

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32-6-150
Section 32-6-150 Issuance and sale of tags or plates for motor vehicles, motorcycles, and motor-driven
cycles. (a) Owners of motor vehicles, motorcycles, and motor-driven cycles who are residents
of Alabama, upon application to the judge of probate or commissioner of licenses complying
with the state motor vehicle laws relating to registration and licensing of motor vehicles
and payment of the regular license fee for tags or plates as provided by law for private passenger,
pleasure motor vehicles, motorcycles, or motor-driven cycles and the payment of an additional
annual fee of fifty dollars ($50), shall be issued personalized license tags or plates upon
which, in lieu of the numbers prescribed by law, shall be inscribed special letters, figures,
numbers, or other marks, emblems, symbols, or badges of distinction or personal prestige or
a combination of these as are approved for and assigned to the application by the Department
of Revenue. (b) Except for license tags or plates for...
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40-1-44
Section 40-1-44 Interest on delinquent taxes and overpayments. (a) Interest shall be added
as provided herein to any tax or other amount due the department which is not paid by the
due date. Interest on any delinquency shall be charged from the due date of the tax, except
(1) interest on delinquent license taxes levied under Chapter 12 of this title shall be charged
from the delinquent date provided in subsection (e) of Section 40-12-10; and (2) interest
on delinquent license tax and registration fees levied on motor vehicles shall be charged
beginning after the period allowed for registration or renewal; and (3) interest on the freight
lines and equipment companies tax levied in Section 40-21-52 shall be charged from the delinquent
date thereof. The interest shall be computed based on the underpayment rate established by
the Secretary of the Treasury under the authority of 26 U.S.C. §6621. (b)(1) Except as provided
in subdivision (2) of this subsection (b), interest shall be paid by...
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40-13-54
Section 40-13-54 Rate and collection of tax; credit; liability for tax. (a) The rate of the
tax shall be ten cents ($0.10) per ton on severed material sold as tangible personal property.
Provided, however, that naturally occurring unprocessed sand may be taxed at a higher rate
by a local act and all such tax collected at such higher rate shall be remitted directly to
the jurisdiction in which the operator severing such naturally occurring unprocessed sand
is located. (b) Except as provided in Section 40-13-55(c), the tax levied by this article
shall be collected by the producer and become due and payable by the purchaser thereof at
the time of sale or delivery, whichever first occurs, provided that the tax shall be identified
as a severance tax on a bill of sale, invoice, or similar sales document to the purchaser
thereof, otherwise the tax shall instead be the obligation of the producer. The tax levied
under this article shall not be included in the measure of tax for any other tax...
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