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11-51-44
Section 11-51-44 Lien for taxes. Such municipalities shall have a lien from, on, and
after October 1 of such municipal tax year upon each and every piece and parcel of property,
real and personal, for the payment of municipal taxes for that tax year which may be assessed
against the owners or upon such property for the use of such municipalities, which lien shall
have priority over all other liens, except for state and county taxes, and this lien shall
exist as to all land bid in by the state at tax sales for the annual tax thereafter assessed
on the value of the property so purchased in the event of the tax title failing. (Acts 1931,
No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §702.)...
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40-23-106
Section 40-23-106 Reciprocity. If a sales or use tax equal to or in excess of the amount
of the tax imposed by this article is paid to another state under a requirement of the law
of that state, the automotive vehicle, motorboat, truck trailer, semitrailer, or house trailer
which is the subject of the tax when it is imported for use, storage, or consumption in this
state shall not be subject to the use tax imposed by this article. If the amount of the tax
paid to another state is less than that imposed by this article, then the difference shall
be paid. However, no credit shall be allowed for taxes paid on any automotive vehicles, motorboats,
truck trailers, semitrailers, or house trailers in any other state which does not extend credit
for taxes paid on similar property in Alabama. The licensing official shall require proof
of payment of tax in another state deemed necessary and proper. (Acts 1981, No. 81-665, p.
1086, §7; Acts 1994, No. 94-622, p. 1162, §6.)...
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6-9-254
Section 6-9-254 Lack of personal jurisdiction; recognition sought. (a) A foreign-country
judgment may not be refused recognition for lack of personal jurisdiction if: (1) the defendant
was served with process personally in the foreign country; (2) the defendant voluntarily appeared
in the proceeding, other than for the purpose of protecting property seized or threatened
with seizure in the proceeding or of contesting the jurisdiction of the court over the defendant;
(3) the defendant, before the commencement of the proceeding, had agreed to submit to the
jurisdiction of the foreign court with respect to the subject matter involved; (4) the defendant
was domiciled in the foreign country when the proceeding was instituted or was a corporation
or other form of business organization that has its principal place of business in, or was
organized under the laws of, the foreign country; (5) the defendant had a business office
in the foreign country and the proceeding in the foreign court...
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45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (a) This section
shall only apply to Choctaw County. (b) As used in this section, state sales and use
tax means the tax imposed by the state sales and use tax statutes, including, but not limited
to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The county commission 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 additional privilege
license tax imposed pursuant to this section shall not apply to any person, firm, or
corporation engaged in the business of selling machines at retail used in mining, quarrying,
compounding, processing, and manufacturing of tangible personal property, and any parts of
the machines or any automobile, vehicle, truck, truck trailer, semi-trailer, house trailer,...
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45-22-243.01
Section 45-22-243.01 Levy of sales tax. (a) There is hereby levied in Cullman County,
in addition to all other taxes of every kind now imposed by law, and to collect as herein
provided, a privilege or license tax on account of the business activities and in the amount
to be determined by the application of rates against gross sales or gross receipts, as the
case may be, as follows: (1) Upon every person, firm, or corporation (including the State
of Alabama, the University of Alabama, Auburn University, and all other institutions of higher
learning in the state, whether such institutions be denominational, state, county, or municipal
institutions, any association or other agency or instrumentality of such institutions) engaged
or continuing within the county in the business of selling at retail any tangible personal
property whatsoever, including merchandise and commodities of every kind and character (not
including, however, bonds or other evidences of debts or stock, nor sales of...
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11-101A-21
Section 11-101A-21 Exemption from taxation. All properties of an authority, whether
real, personal, or mixed, and the income therefrom, all securities issued by an authority
and the income therefrom, and all indentures and other instruments executed as security therefor,
all leases made pursuant to this chapter and all revenues derived from such leases, and all
deeds and other documents executed by or delivered to an authority shall be exempt from any
and all taxation by the state, or by any county, municipality, or other political subdivision
of the state, including, but without limitation to, license and excise taxes imposed in respect
of the privilege of engaging in any of the activities in which an authority may engage. An
authority shall not be obligated to pay or allow any fees, taxes, or costs to the judge of
probate of any county in respect of its incorporation, the amendment of its certificate of
incorporation, or the recording of any document. The gross proceeds of the sale...
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45-12-240.40
Section 45-12-240.40 Motor vehicle licensing. (a) The Revenue Commissioner of Choctaw
County shall perform all duties relative to the assessment and collection of taxes on motor
vehicles, motor vehicle titles, and nonmotorized vehicles in Choctaw County which the judge
of probate is required under the law to perform. The judge of probate shall be relieved of
all duties and responsibilities relative to the assessment and collection of taxes on motor
vehicles, motor vehicle titles, and nonmotorized vehicles, and the revenue commissioner shall
have all the duties and responsibilities relative to the assessment and collection of taxes
and issuance of motor vehicle licenses and titles for motorized and non-motorized vehicles.
For purposes of this section the term "motor vehicle" shall mean the same
as defined in Article 5, Chapter 12, Title 40. (b) Before entering upon the additional duties
imposed by this section, the revenue commissioner shall execute an additional bond
in a sum...
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45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke County.
(b) As used in this section, state sales and use tax means the tax imposed by the state
sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3,
40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (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...
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45-17-243.01
Section 45-17-243.01 Authorization of levy of sales tax. (a) The governing body of the
county is authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax upon
every person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage
Control Board in the sale of alcoholic beverages of all kinds, the University of Alabama,
Auburn University, and all other institutions of higher learning in the state, whether such
institutions be denominational, state, county, or municipal institutions, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) Engaged or continuing within the county in the business of selling at retail any tangible
personal property whatsoever, including merchandise and commodities of every kind and character,
not including, however, bonds or other evidences of debts or stocks, nor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-243.01.htm - 3K - Match Info - Similar pages
45-39-221.10
Section 45-39-221.10 Exemption from taxation. All property of the tourism board, whether
real, personal, or mixed, and the income therefrom, all notes or other evidences of indebtedness
executed or issued by the tourism board and the income therefrom, and all instruments executed
as security therefor, all leases made pursuant to this part and all revenues derived from
any such leases, and all deeds and other documents executed by or delivered to the tourism
board, shall be exempt from any and all taxation by the state, or by the county, any municipality,
or any other political subdivision of the state, including, but without limitation to, license
and excise taxes imposed in respect of the privilege of engaging in any of the activities
in which the tourism board may engage. The tourism board shall not be obligated to pay or
allow any fees, taxes, or costs to the judge of probate of any county in respect of the recording
of any document. Further, the gross proceeds of the sale of any...
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