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11-51-212
Section 11-51-212 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE MARCH 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. No later than October
1, 2018, the Department of Revenue shall send notice to every county or municipality levying
a sales, use, rental, or lodgings tax regarding the rates of such taxes according to the records
held by the department. Each county and municipality shall notify the department of an existing
erroneous rate published by the department no later than December 1, 2018. The county or municipality
notifying the department of such rate error shall send written confirmation, on county or
municipal letterhead, to the department listing the erroneous rate published by the department
and the corrected rate along with supporting ordinances, resolutions, or documentation. If
the county or municipality fails to respond to the department regarding an erroneously published
rate pursuant to this section, the taxpayer shall...
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27-25-4.1
Section 27-25-4.1 Title agent qualifications. (a) The commissioner may contract with non-governmental
entities, including NAIC, to perform any ministerial functions, including the collection of
fees and data, related to licensing that the commissioner may deem appropriate. The commissioner
may require that license applications, license renewal applications, notices of appointments
and appointment terminations, and supporting documentation be filed and all required fees
and charges be paid electronically through systems operated or maintained by the non-governmental
entities. (b) An individual applying for a title insurance agent license shall apply to the
commissioner on the appropriate NAIC Uniform Individual Application and declare under penalty
of suspension, revocation, or refusal of the license that the statements made in the application
are true, correct, and complete to the best of the individual's knowledge and belief. Before
approving the application, the commissioner shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-25-4.1.htm - 3K - Match Info - Similar pages
27-25-7
Section 27-25-7 Notice of availability of owner's title insurance. (a) In connection with any
transaction involving the purchase or sale of a fee simple or possessory interest in real
property in this state, the title insurer shall obtain or cause its agent to obtain, at or
before the closing of settlement and disbursement of any funds, a statement in writing from
the purchaser acknowledging that the purchaser has received a notice that owner's title insurance
may be available to the purchaser in accordance with the underwriting guidelines of the title
insurer and that the purchaser does or does not desire to purchase owner's insurance coverage.
The written notice of availability of owner's title insurance shall contain all of the following:
(1) The address or legal description of the property. (2) A disclosure that owner's title
insurance may be available in accordance with the underwriting guidelines of the title insurer
and the premium therefor. (3) A space to indicate the desire of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-25-7.htm - 2K - Match Info - Similar pages
32-8-30
Section 32-8-30 Certificate required for certain motor vehicles and travel trailers; penalty.
(a) Except as provided in Section 32-8-31, every owner of a motor vehicle which is in this
state and which is required to be registered under the motor vehicle laws of this state and
for which no certificate of title has been issued by the department, shall make application
to a designated agent as herein defined for a certificate of title to the vehicle. (b) In
the event that the owner's legal name, as recorded on the current certificate of title, has
changed, the owner shall make application for a corrected certificate of title to record the
current legal name of the owner. The application for certificate of title shall be made prior
to the renewal of the registration for the motor vehicle. (c) Any dealer, acting for himself
or herself or another, who sells, trades or otherwise transfers any vehicle required to be
titled under this chapter who does not comply with the provisions of this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-8-30.htm - 1K - Match Info - Similar pages
40-17-168.11
Section 40-17-168.11 Tax payments and returns. (a) Each licensed public seller or licensed
fleet producer shall file the monthly return required herein, in a format prescribed by the
commissioner, on or before the 20th day of each calendar month for the preceding month. (b)
The tax levied by this article shall be paid to the department by each taxpayer on or before
the 20th day of each calendar month for the preceding month and shall be accompanied by any
required returns. The department may require all or certain taxpayers to file tax returns
and payments electronically. (c) If the returns or payments are not timely submitted, the
taxpayer shall be subject to penalties in accordance with Chapter 2A of this title and interest
in accordance with Chapter 1 of this title. (Act 2017-229, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-168.11.htm - 1K - Match Info - Similar pages
40-29-20
Section 40-29-20 Lien for taxes - Generally. If any person liable to pay any tax, other than
ad valorem tax, neglects or refuses to pay the same, the amount (including any interest, additional
amount, addition to tax, or assessable penalty together with any costs that may accrue in
addition thereto) shall be a lien in favor of the State of Alabama upon all property and rights
to property, whether real or personal, tangible or intangible, belonging to such person. The
Department of Revenue shall give notice of lien to the taxpayer. If the taxpayer shall file
with the Department of Revenue a bond in double the amount of the lien filed, with surety
or sureties to be either a surety company authorized to do business in Alabama or such individual
property owners, not less than three in number, as are recommended by the judge of probate
of the county in which the notice of lien is recorded, conditioned to pay all such tax, interest
penalty, additional amount or addition to such tax, together...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-20.htm - 2K - Match Info - Similar pages
40-29B-6
Section 40-29B-6 Ineligible taxpayers. Tax amnesty may not be granted to a taxpayer under any
of the following circumstances: (1) The taxpayer is a party to a criminal investigation or
criminal litigation in a court of the United States or this state pending on March 6, 2018,
for nonpayment, delinquency, or fraud in relation to any state tax imposed by this state and
administered by the department. (2) The taxpayer has delivered or disclosed a false or fraudulent
application, document, return, or other statement to the department in connection with an
amnesty application. (3) The taxpayer has been issued a final assessment in which the appeal
period has ended pursuant to Section 40-2A-7. (4) The taxpayer has entered into a voluntary
disclosure agreement with the department before December 31, 2017. (5) The taxpayer has been
granted amnesty for the tax type as part of the Alabama Tax Delinquency Amnesty Act of 2016,
Chapter 29A of this title. (Act 2018-153, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29B-6.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9C-3.htm - 3K - Match Info - Similar pages
11-70A-2
Section 11-70A-2 Initiation and notice of action. (a) Any Class 3 municipality may initiate
an expedited quiet title and foreclosure action under this section against a parcel of tax
sale property located within its municipal limits and purchased by the municipality from the
State Land Commissioner. The municipality shall record, in the office of the judge of probate
in the county in which the property is located, a notice of its intention to file an expedited
quiet title and foreclosure action. The notice shall include a legal description of the property,
street address of the property if available, a statement that the property is subject to expedited
quiet title and foreclosure proceedings under this chapter, and a statement that those proceedings
may extinguish any legal interests in the property. As used herein, "interested parties"
shall mean the owner, his or her heirs or personal representatives, any mortgagee or purchaser
of the subject property or any part thereof, and any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-70A-2.htm - 2K - Match Info - Similar pages
27-9-6
Section 27-9-6 License - Suspension, revocation or refusal to continue. Repealed by Act 2011-637,
§3, effective January 1, 2012. (a) The commissioner may suspend for not more than 12 months
or may revoke or refuse to continue any adjuster license if, after a hearing held on not less
than 20 days' advance notice to the licensee of such hearing and of the charges against him
by registered or certified mail as provided in subsection (c) of Section 27-2-18, he finds
that as to the licensee any one or more of the following causes exist: (1) For any cause for
which issuance of the license could have been refused had it then existed and been known to
the commissioner; (2) For obtaining or attempting to obtain any such license through misrepresentation
or fraud; (3) For violation of or noncompliance with any applicable provision of this title
or for willful violation of any lawful rule, regulation, or order of the commissioner; (4)
For misappropriation or conversion to his own use or illegal...
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