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45-49-241.01
Section 45-49-241.01 Electronic filing of business property tax returns. (a) The Legislature
finds that it is in the best interest of Mobile County and the operation of the office of
the Mobile County Revenue Commissioner to provide for the electronic filing of business property
tax returns including payment of any taxes due. (b)(1) The Mobile County Revenue Commissioner
may establish procedures that do not conflict with Article 1A, commencing with Section
40-7-55, of Chapter 7, Title 40, for electronic filing for the reporting, assessment, and
payment of business personal property taxes pursuant to Section 40-7-14. The Mobile
County Revenue Commissioner shall develop a certification process for third party systems
for the filing of business personal property tax returns. A complete business personal property
tax return filed electronically shall be in the format prescribed by the county revenue commissioner
and shall contain the same information as a business personal property tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-241.01.htm - 2K - Match Info - Similar pages
16-28-40
Section 16-28-40 License applicant under 19 to provide documentation of school enrollment,
etc.; duties of school attendance official; withdrawal from school; conviction for certain
pistol offenses. (a) The Department of Public Safety shall deny a driver's license or a learner's
license for the operation of a motor vehicle to any person under the age of 19 who does not,
at the time of application, present a diploma or other certificate of graduation issued to
the person from a secondary high school of this state or any other state, or documentation
that the person: (1) is enrolled and making satisfactory progress in a course leading to a
general educational development certificate (GED) from a state approved institution or organization,
or has obtained the certificate; (2) is enrolled in a secondary school of this state or any
other state and has not at the time of application accumulated disciplinary points while a
student in school that would extend the age of eligibility for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-28-40.htm - 7K - Match Info - Similar pages
22-27-3
Section 22-27-3 Authority of local governing bodies as waste collections and disposal;
household exemptions; state regulatory program. (a) Generally. (1) The county commission or
municipal governing body may, and is hereby authorized to, make available to the general public
collection and disposal facilities for solid wastes in a manner acceptable to the department.
The county commission or municipal governing body may provide such collection or disposal
services by contract with private or other controlling agencies and may include house-to-house
service or the placement of regularly serviced and controlled bulk refuse receptacles within
reasonable (generally less than eight miles) distance from the farthest affected household
and the wastes managed in a manner acceptable to the department. (2) Any county commission
or municipal governing body providing services to the public under this article shall have
the power and authority by resolution or ordinance to adopt rules and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-3.htm - 11K - Match Info - Similar pages
22-30D-4
Section 22-30D-4 Election of coverage; administration of chapter; rules and regulations.
(a)(1) All owners and operators and all wholesale distributors shall elect by May 24, 2001,
to be covered or not to be covered by this chapter and shall do so by notifying the department
in writing that such owner or operator or wholesale distributor elects to be covered or not
to be covered by this chapter. Following May 24, 2001, any owner or operator or wholesale
distributor who may have initially elected not to be covered by this chapter or who may have
inadvertently failed to notify the department may notify the department that such owner or
operator or wholesale distributor has reconsidered and desires to be covered by the fund,
but any such owner or operator or wholesale distributor shall, with its notice of request
for coverage, be required to pay to the Department of Revenue the registration fees which
would otherwise have been due to the fund had such owner or operator or wholesale...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-30D-4.htm - 14K - Match Info - Similar pages
23-2-153
Section 23-2-153 Exemptions from levy, charge, assessment, collection, etc., of certain
taxes; certificate of exemption. (a) The exercise of the powers granted by this article shall
be in all respects for the benefit of the people of the state, for the increase of their commerce
and prosperity, and for the improvement of their health and living conditions. Since the ownership,
operation, and maintenance of toll road, bridge, or tunnel projects by the authority will
constitute the performance of essential functions, the authority, department, and any concessionaire,
or any contractor, subcontractor, or agent thereof, shall not be required to pay the taxes
or assessments as specifically authorized in this section upon any toll road, bridge,
or tunnel project or any property acquired or used by the authority, department, or any concessionaire
under this article. (b) An income, excise, or license tax or assessment may not be levied
upon or collected in the state with respect to any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-2-153.htm - 5K - Match Info - Similar pages
38-13-2
Section 38-13-2 Definitions. When used in this chapter, the following words shall have
the following meanings: (1) ADULT. An individual 19 years of age and older. (2) ADULT CARE
FACILITY. A person or entity holding a Department of Human Resources license or approval or
certification to provide care, including foster care, for adults. (3) APPLICANT. A person
or entity who submits an application for license as a child care or adult care facility to
the Department of Human Resources or a child placing agency, or an application for employment
or for a volunteer position to a Department of Human Resources licensed child care or adult
care facility. With regard to child care and adult care facilities in a home setting, the
term includes an adult household member whose residence is in the home. The term also includes
an individual who submits an application for a volunteer position or for employment with the
Department of Human Resources in a position in which the person has unsupervised...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/38-13-2.htm - 11K - Match Info - Similar pages
40-23-7
Section 40-23-7 Taxes due monthly; filing of reports; estimated payments authorized;
election to file quarterly, semi-annually, or annually; extension of time for making return.
(a) The taxes levied under this division, except as otherwise provided in subsection (d),
shall be due and payable in monthly installments on or before the 20th day of the month next
succeeding the month in which the tax accrues. (b) Except as otherwise provided in subsection
(d), on or before the 20th day of each month, every person on whom the taxes levied by this
division are imposed shall report to the department, on a form prescribed by the department,
a true and correct statement showing such information as the department may require, and shall
pay to the department the amount of taxes shown to be due. (c) Any taxpayer liable for taxes
under this division whose average monthly state sales tax liability was two thousand five
hundred dollars ($2,500) or greater during the preceding calendar year shall make...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-7.htm - 4K - Match Info - Similar pages
40-2A-14
Section 40-2A-14 Certification of examiners; bonding of private auditing or collecting
firms; violations; exemptions; confidentiality requirements. (a) Except as provided in subsection
(c), any examiner employed by a private auditing or collecting firm to examine books and records
of taxpayers on behalf of any self-administered county or municipality shall be certified
by the Alabama Local Tax Institute of Standards and Training established pursuant to Section
40-2A-15. Any examiner employed by a private auditing or collecting firm to examine books
and records of taxpayers on behalf of any self-administered county or municipality as of July
1, 1998, shall have two years from the effective date of the rules and regulations of the
certification program to obtain the certification required by this subsection and may continue
to conduct examinations during this two-year period. (b) Except as provided in subsection
(c), every private auditing or collecting firm shall maintain fidelity bonds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-14.htm - 3K - Match Info - Similar pages
40-5-34
Section 40-5-34 Assessment and collection of escaped taxes - Procedure. It is the duty
of the collector, when engaged in the collection of taxes for any year, if he discovers that
any person or property within his county has not been assessed with the tax or taxes lawfully
chargeable to such person or property for that year, or any preceding year, not more than
five years before that time, forthwith to assess and collect the taxes due on the same and
in writing to notify the assessor of the fact so discovered, in order that proper assessment
of unassessed taxes may be made, and the collector has the same authority to administer oaths
and propound questions as the assessor has, and any party failing or refusing to answer such
questions or to give in his property shall be liable to the same penalties as provided in
cases where parties fail or refuse to return their property to the assessor or answer the
questions required to be propounded by the assessor. In such assessments of escaped...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-34.htm - 1K - Match Info - Similar pages
45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal program.
(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 of the Code of Alabama 1975. (c) The County Commission of Choctaw County may
levy, in addition to all other taxes, a privilege license tax against gross sales in an amount
up to two cents which shall be exclusively for the operational fund of the county mandatory
solid waste disposal program. 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 section.
(d) The tax levied by this section shall be collected by the State Department of Revenue,
or such other entity as determined by the county commission, at the same time and in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-241.01.htm - 6K - Match Info - Similar pages
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