40-7-33
Section 40-7-33 Book of assessments - Required; form; use of assessment lists in lieu of book.
The tax assessor must make and enter in an assessment book, suitably ruled and substantially
bound, in forms as prescribed by the Department of Revenue, a condensed statement of all assessments
made during each tax year, showing in separate columns the name of the owner, a description
of the real estate and improvements thereon, the assessed value thereof and the value of the
personal property assessed for taxation; and the assessor shall compute and enter opposite
the name of each taxpayer the aggregate amount of state, county, and special taxes with which
such taxpayer is charged, except as may otherwise be provided herein. When the hearing of
objection to assessments has been completed as herein provided, the tax assessor shall complete
the said book by making the proper entries therein, and foot up at the bottom of each page
the aggregate of all such taxes. When appeals have been taken to...
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40-7-35
Section 40-7-35 Same abstracts of property contained in book. When the book of assessments
has been completed, the county tax assessor must without delay make out in triplicate, upon
forms to be furnished by the Department of Revenue, a complete abstract of all real and personal
property as contained in the assessment book of the county, identified by each public school
system of the county and listing the same for each public school system of the county therein,
showing the total amount and value of each class of taxable property, including specifically
the total amount and value of each class of taxable property defined in Section 40-8-1, as
amended, as Class III property that is appraised according to its current use value and the
total amount and value of such Class III property that is appraised according to its fair
and reasonable market value, property exempt from taxation and the amount of taxes of each
item, extended in a column; such abstract of assessment must be approved...
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45-20-242.27
Section 45-20-242.27 Charge for collection; disposition of funds. The State Department of Revenue
shall charge the county for collecting the sales tax levied under this subpart an amount of
the percentage of total collections as may be agreed upon by the Commissioner of Revenue and
the county commission, but the charge shall not, in any event, exceed five percent of the
total amount of the sales tax collected in the county pursuant to this subpart. The charge
for collecting the sales tax may be deducted each month from the gross revenues from the sales
tax before certification of the amount of the proceeds thereof due the county for that month.
The Commissioner of Revenue shall pay into the State Treasury all revenue collected pursuant
to this subpart, as the tax is received by the Department of Revenue, and on or before the
first day of each successive month, commencing with the month following the month in which
the department makes the first collection hereunder the commissioner...
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45-43-246.37
Section 45-43-246.37 Charge for collection. The State Department of Revenue shall charge Lowndes
County for collecting the special county tax levied under this subpart such amount or percentage
of total collections as may be agreed upon by the commissioner of revenue and the Lowndes
County Commission, but such charge shall not, in any event, exceed five percent of the total
amount of the special county tax collected in the county under this subpart. Such charge for
collecting such special tax may be deducted each month from the gross revenues from such special
tax before certification of the amount of the proceeds thereof due Lowndes County for that
month. The commissioner of revenue shall pay into the State Treasury all tax collected under
this subpart, as such tax is received by the Department of Revenue, and on or before the first
day of each successive month, commencing with the month following the month in which the department
makes the first collection hereunder the commissioner...
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45-2-244.107
Section 45-2-244.107 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Baldwin County for collecting the special county tax levied under this subpart
such amount or percentage of total collections as may be agreed upon by the Commissioner of
Revenue and the Baldwin County Commission, but such charge shall not, in any event, exceed
10 percent of the total amount of the special county tax collected in the county under this
subpart. Such charge for collecting such special tax may be deducted each month from the gross
revenues from such special tax before certification of the amount of the proceeds thereof
due Baldwin County for that month. The Commissioner of Revenue shall pay into the State Treasury
all tax collected under this subpart, as such tax is received by the Department of Revenue,
and on or before the first day of each successive month (commencing with the month following
the month in which the department makes the first collection...
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45-21-242.18
Section 45-21-242.18 Charge for collection; disposition of funds. (a) The State Department
of Revenue shall charge Crenshaw County for collecting the special county tax levied under
this part an amount or percentage of total collections as may be agreed upon by the Commissioner
of Revenue and the Crenshaw County Commission, but the charge shall not, in any event, exceed
10 percent of the total amount of the special county tax collected in county under this part.
The charge for collecting the special tax may be deducted each month from the gross revenues
from the special tax before certification of the amount of the proceeds due Crenshaw County
for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected
under this part, as such tax is received by the Department of Revenue, and on or before the
first day of each successive month, commencing with the month following the month in which
the department makes the first collection hereunder, the commissioner...
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45-3A-30.02
Section 45-3A-30.02 Payment of taxes; records; penalty. (a) The tax levied by this part, except
as otherwise provided, shall be due and payable to the City of Clayton, the Barbour County
Commission, or Department of Revenue, or other collection agent as may be designated by resolution
of the city governing body, on or before the 20th day of the month next succeeding the month
in which the tax accrues. On or before the 20th day of each month, every person on whom the
tax is levied by this part shall render to the designated collection agent on a form prescribed
by the agent, a true and correct statement showing the gross proceeds of the business subject
to the tax for the then preceding month, together with other information as the designated
collection agent requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the designated collection agent the amount of tax shown due. A person subject to
the tax who conducts business on a credit basis may defer...
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45-5-243
Section 45-5-243 Power to levy; disposition of proceeds. (a) Subject to any limitation of the
Constitution of Alabama of 1901, or of any general law of this state, the Blount County Commission
shall have the power to levy and provide for the collection of additional privilege license
taxes, excise taxes, gasoline taxes, and sales and use taxes. The proceeds from any of the
taxes authorized above shall be collected by the State Department of Revenue, less any costs
of collection, and shall be deposited into the county treasury to be used in the manner prescribed
by the county commission or by law. The amount deducted from the proceeds by the Department
of Revenue for the cost of collection shall be an amount equivalent to five percent of the
revenue collected hereunder. (b) The county Board of Education of Blount County shall, periodically
upon receipt of the proceeds from the county commission from any of the taxes authorized hereunder,
divide or pro rate the funds to the county board...
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40-29-21
Section 40-29-21 Lien for taxes - Term. Unless another date is specifically fixed by law, the
lien imposed by Section 40-29-20 shall arise at the time the assessment list, return therefor
or the payment thereof, whichever is prior, was due to have been filed with or made to the
Department of Revenue, and shall continue until the liability for the amount so assessed (or
a judgment against the taxpayer arising out of such liability) is satisfied or becomes unenforceable
by reason of lapse of time. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §4.)...
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45-14-243.03
Section 45-14-243.03 Monthly report. All taxes levied in this part shall be paid to and collected
by the State Department of Revenue at the same time and in the same manner as state sales
taxes are paid. On or prior to the due dates of the tax herein levied each person subject
to such tax shall file with the State Department of Revenue a report or return in such form
as may be prescribed by the department, setting forth, with respect to all sales and business
transactions that are required to be used as a measure of the tax levied, a correct statement
of the gross proceeds of all such sales and gross receipts of all such business transactions.
Such report shall also include such other items of information pertinent to the tax and the
amount thereof as the State Department of Revenue may require. Any person subject to the tax
levied may defer reporting credit sales until after their collection, and in the event such
person so defers reporting them, such person shall thereafter include...
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