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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.)...
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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...
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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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