45-25-240.24
Section 45-25-240.24 Payment of tax required for issuance of license. To prevent motor
vehicles from escaping taxation and to provide for a more efficient procedure for assessment
and collection of taxes due on same, no licenses shall be issued to operate motor vehicles
on the public highways of this state, nor shall any transfer be made by the tax assessor until
the ad valorem tax on such vehicles shall have been paid to the county for the preceding year
as evidenced by receipt from the tax assessor. Every person, firm, or corporation driving
or owning a motor vehicle who desires to operate a motor vehicle on the public highways of
Alabama shall first return such motor vehicle for ad valorem taxation purposes to the tax
assessor who shall issue a certificate of assessment on a form prescribed by the State Department
of Revenue, shall collect the taxes shown thereon, and shall make a duplicate of the tax receipt
and keep same on files in his or her office. The license tag shall be...
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45-30-240.24
Section 45-30-240.24 Payment of tax required for issuance of license. To prevent motor
vehicles from escaping taxation and to provide for a more efficient procedure for assessment
and collection of taxes due on same, no licenses shall be issued to operate motor vehicles
on the public highways of this state, nor shall any transfer be made by the tax assessor,
until the ad valorem tax on such vehicles shall have been paid to the county for the preceding
year as evidenced by receipt from the tax assessor. Every person, firm, or corporation driving
or owning a motor vehicle who desires to operate a motor vehicle on the public highways of
Alabama shall first return such motor vehicle for ad valorem taxation purposes to the tax
assessor who shall issue a certificate of assessment on a form prescribed by the State Department
of Revenue, shall collect the taxes shown thereon, and shall make a duplicate of the tax receipt
and keep same on file in his or her office. The license tag shall be...
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45-36-241.44
Section 45-36-241.44 Payment of tax required for issuance of license. To prevent motor
vehicles from escaping taxation and to provide for a more efficient procedure for assessment
and collection of taxes due on same, no licenses shall be issued to operate motor vehicles
on the public highways of this state, nor shall any transfer be made by the revenue commissioner
until the ad valorem tax on such vehicles shall have been paid to the county for the preceding
year as evidenced by receipt from the revenue commissioner. Every person, firm, or corporation
driving or owning a motor vehicle who desires to operate a motor vehicle on the public highways
of Alabama shall first return such motor vehicle for ad valorem taxation purposes to the revenue
commissioner who shall issue a certificate of assessment on a form prescribed by the State
Department of Revenue, shall collect the taxes shown thereon, and shall make a duplicate of
the tax receipt and keep same on file in his or her office. The...
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45-40-242.04
Section 45-40-242.04 Payment of tax required for issuance of license. To prevent motor
vehicles from escaping taxation and to provide for a more efficient procedure for assessment
and collection of taxes due on same, no licenses shall be issued to operate motor vehicles
on the public highways of this state, nor shall any transfer be made by the tax assessor until
the ad valorem tax on such vehicles shall have been paid to the county for the preceding year
as evidenced by receipt from the tax assessor. Every person, firm, or corporation driving
or owning a motor vehicle who desires to operate a motor vehicle on the public highways of
Alabama shall first return such motor vehicle for ad valorem taxation purposes to the tax
assessor who shall issue a certificate of assessment on a form prescribed by the State Department
of Revenue, shall collect the taxes shown thereon, and shall make a duplicate of the tax receipt
and keep same on file in his or her office. The license tag shall be...
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45-48-85.24
Section 45-48-85.24 Payment of tax required for issuance of fees. To prevent motor vehicles
from escaping taxation and to provide for a more efficient procedure for assessment and collection
of taxes due on same, no licenses shall be issued to operate motor vehicles on the public
highways of this state, nor shall any transfer be made by the judge of probate until, the
ad valorem tax on such vehicles shall have been paid to the county for the preceding year
as evidenced by receipt from the judge of probate. Every person, firm, or corporation driving
or owning a motor vehicle who desires to operate a motor vehicle on the public highways of
Alabama shall first return such motor vehicle for ad valorem taxation purposes to the judge
of probate who shall issue a certificate of assessment on a form prescribed by the State Department
of Revenue, shall collect the taxes shown thereon, and shall make a duplicate of the tax receipt
and keep same on files in his or her office. The license tag...
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40-18-74
Section 40-18-74 Payment of amounts withheld. (a) Every employer required to deduct
and withhold tax under Section 40-18-71 shall for each quarterly period, on or before
the last day of the month following the close of each quarterly period, file a return and
pay to the Department of Revenue the tax required to be withheld under Section 40-18-71.
Where the aggregate amount required to be deducted and withheld by any employer for either
the first or second month of a calendar quarter exceeds $1,000 the employer shall by the fifteenth
day of the succeeding month file a return and pay the aggregate amount to the Department of
Revenue. The amount paid shall be allowed as a credit against the liability shown on the employer's
quarterly withholding return required by this section. Any employer required under
this section to make monthly payments of the aggregate amount required to be deducted
and withheld that does not file a return and pay the aggregate amount by the prescribed date
shall...
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40-3-19
Section 40-3-19 Meetings - Hearing objections to valuations. For the purpose of hearing
objections filed in writing to any assessments or valuations fixed as provided for herein,
the boards of equalization shall sit at the courthouse in their respective counties on the
date specified by the Department of Revenue in each year, and shall continue as long as may
be necessary; provided, that the sitting shall not be extended beyond the second Monday in
July, unless otherwise ordered by the Department of Revenue, to dispose of all cases where
objections to valuations or assessments have been filed in writing by any taxpayer, as provided
in this chapter. For the purpose of hearing objections filed in writing to any assessments
or valuations fixed as provided for herein, in counties where the board of equalization serves
full time, the boards of equalization shall sit at the courthouse in their respective counties,
beginning on the date specified by the Department of Revenue, to dispose of...
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40-9C-3
Section 40-9C-3 Definitions. For purposes of this chapter, the following words and phrases
shall have the following meanings: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's
liability for tax. An abatement of local and noneducation transaction taxes imposed under
Chapter 23 of this title shall relieve the seller from the obligation to collect and pay over
the local portion of the noneducation transaction tax as if the sale were to a person exempt,
to the extent of the abatement, from the local portion of the noneducation transaction tax.
(2) BROWNFIELD DEVELOPMENT PROPERTY. Real property which qualifies under Section 22-30E-6
for participation in the voluntary cleanup program established pursuant to Chapter 30E of
Title 22, and any personal property acquired in connection with the cleanup and redevelopment
of such real property. (3) CONSTRUCTION RELATED NONEDUCATION TRANSACTION TAXES. The local
portion of the transaction taxes imposed pursuant to Chapter 23 of this...
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45-11-244.08
Section 45-11-244.08 Applicability of state sales and use tax statutes. All provisions
of the state sales tax statutes with respect to payment, assessment, and collection of the
state sales tax, making of reports, and keeping and preserving records with respect thereto,
interest after the due date of the state sales tax, penalties for failure to pay the tax,
make reports, or otherwise comply with the state sales tax statutes, the promulgation of rules
and regulations with respect to the state sales tax, and the administration and enforcement
of the state sales tax statutes, which are not inconsistent with the provisions of this part,
when applied to the sales taxes authorized to be levied herein, shall apply to the sales taxes
authorized to be levied herein; and all provisions of the state use tax statutes with respect
to payment, assessment, and collection of the state use tax, making of reports, and keeping
and preserving records with respect thereto, interest after the due date of...
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45-28-241.24
Section 45-28-241.24 Payment of taxes required for issuance of license; certificate
of assessment. To prevent motor vehicles from escaping taxation and to provide for a more
efficient procedure for assessment and collection of taxes due on same, no licenses shall
be issued to operate motor vehicles on the public highways of this state, nor shall any transfer
be made by the tax assessor until the ad valorem tax on such vehicles shall have been paid
to the county for the preceding year as evidenced by receipt from the tax assessor. Every
person, firm, or corporation driving or owning a motor vehicle who desires to operate a motor
vehicle on the public highways of Alabama shall first return such motor vehicle for ad valorem
taxation purposes to the tax assessor who shall issue a certificate of assessment on a form
prescribed by the State Department of Revenue, shall collect the taxes shown thereon, and
shall make a duplicate of the tax receipt and keep same on files in his or her office....

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