|
11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling act;
rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request
of the municipal governing body, engage the Department of Revenue to collect and administer
their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d),
the Department of Revenue shall collect and administer the municipal sales, use, rental, and
lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute
reports, forms, and other information as may be necessary to provide for the collection and
administration of any municipal tax it collects and administers and, on request, shall make
all reports available for inspection by the governing body of the municipality. In collecting
and administering a municipal sales, use, rental, or lodgings tax, the department shall have
all the authority and duties as it has in connection with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-208.htm - 6K - Match Info - Similar pages
40-11-4
Section 40-11-4 When taxes become due and payable. All taxes, unless otherwise provided by
law, shall become due and payable on October 1 in each year, and shall become delinquent if
not paid before January 1 succeeding, except in cases when parties have moved or are about
to move from the county, and except in cases when parties are closing out or going out of
business, and except in cases where insolvency is impending, and except in cases where goods,
wares, and merchandise are advertised for sale at auction, bankrupt, insolvent, assignment,
or fire sales, or where said goods, wares, and merchandise are advertised for sale for the
satisfaction of creditors, or as closing out or going out of business sales, or in any way
where a person is disposing of substantially all of his taxable property in the county, in
which cases such taxes shall become due and payable at once. Advertisements in the newspapers
or otherwise of a sale of any personal property as a closing out sale, fire sale,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-11-4.htm - 2K - Match Info - Similar pages
45-37-242.03
Section 45-37-242.03 Assessment and collection of fire district fees, charges, etc. (a) The
Tax Assessor and Tax Collector of Jefferson County and the Assistant Tax Assessor and Assistant
Tax Collector for the Bessemer Division of Jefferson County, or other public official performing
the functions of assessing and collecting taxes in Jefferson County, upon request of any fire
district located in Jefferson County, shall implement appropriate procedures necessary to
assess and collect the fees, charges, or assessments levied by the governing body of the fire
district, provided, the fees, charges, or assessments are related to the value of property.
(b) The fire district fees, charges, or assessments shall be a lien upon the property on which
levied and shall be assessed, collected, and enforced in the same manner as ad valorem taxes
are assessed, collected, and enforced. A two percent commission on all amounts levied and
collected shall be paid to both the assessing official and the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-242.03.htm - 1K - Match Info - Similar pages
40-7-9.1
Section 40-7-9.1 Correction of error made in assessment, computation, etc.; collection and
refunds due to errors. Whenever an error is found in the assessment, computation, or calculation
of the amount of ad valorem taxes, penalties, or fees due thereon; or any mechanical error
is found in the tax return, listing, and valuing of property upon assessments legally made
or upon collections based thereon; the official charged with assessing and/or collecting such
taxes, penalties, or fees is hereby authorized to correct the same in his records; provided,
however, he shall file in the record the proper evidence to support his action. In the case
of a tax assessor, he shall immediately certify same to the tax collector for collection,
or if a refund of taxes is due, the tax collector shall refund said taxes out of the next
moneys collected. In the case where the same official assesses and collects the taxes, he
shall make the corrections herein authorized and collect any additional sums due,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-9.1.htm - 1K - Match Info - Similar pages
45-20-83.50
Section 45-20-83.50 License division created. When the revenue commissioner's office is established
as provided in Subpart 1 of Part 2 of Article 24, there is hereby created within the judge
of probate's office of Covington County a license division which shall issue all motor vehicle
licenses. The judge of probate shall charge and collect the same fee that is prescribed in
the general law for a like assessment and collection of ad valorem taxes and sales taxes on
motor vehicles. All such fees and commissions on ad valorem taxes, and casual sales and use
tax shall be the property of the county and shall be paid into the general fund of the county.
The county commission shall furnish suitable office space and provide the necessary forms,
books, stationery, records, equipment, and supplies as are furnished pursuant to law by the
State Department of Finance or the Comptroller. The county commission shall also provide such
clerks and other assistants as shall be necessary, from time to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-83.50.htm - 1K - Match Info - Similar pages
45-30-244
Section 45-30-244 Levy of tax; collection and disposition. (a) The Franklin County Commission
shall levy and impose in the county, in addition to all other taxes of every kind now imposed
by law and collect as herein provided, a privilege or license tax on the sale of any automotive
vehicle, truck trailer, semitrailer, and house trailer required to be registered or licensed
with the licensing officer of the county and purchased other than at wholesale in the county
from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive
vehicles, truck trailers, semi trailers, or house trailers an amount equal to one and one-half
percent of the purchase price. (b) There is hereby levied and imposed in Franklin County,
in addition to all other taxes of every kind now imposed by law, and the county commission
shall collect as herein provided, an excise or use tax on the storage, use, or other consumption
in the county of any automotive vehicle, truck trailer,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-244.htm - 3K - Match Info - Similar pages
9-13-49
Section 9-13-49 Disposition of privilege taxes. Said privilege tax shall be paid to the State
Forestry Commission and by it reported to the Comptroller and paid into the Treasury, whereupon
the Comptroller shall draw and transmit to the tax collector of each county wherein such timber
has been appraised and with respect to which such tax has been paid a warrant payable to such
tax collector for the full amount of tax paid as to such county. Thereupon the tax collector
shall treat and consider the payments so made to himself as if he had collected the same for
and on account of state and county taxes duly assessed by the tax assessor upon the timber
appraised as provided in this article and shall proceed to apportion, distribute and pay the
same as if such taxes were ad valorem taxes assessed against the owner of the timber, after
deducting therefrom for himself a commission of two percent upon the amount of such taxes
and paying also the tax assessor a commission of two percent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-49.htm - 1K - Match Info - Similar pages
45-17-90.47
Section 45-17-90.47 Penalty for delinquency. If any distributor, storer, or retail dealer in
gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed
under authority of this subpart, the tax shall be deemed delinquent within the meaning of
this subpart and there shall be added to the amount of the tax a penalty of 25 percent, provided,
if in the opinion of the County Commission of Colbert County a good and sufficient cause or
reason is shown for such delinquency, the penalty may be rescinded. The Colbert County Commission
shall be authorized and empowered to make returns for delinquent taxpayers upon such information
as it may reasonably obtain and add to that the penalty as prescribed by this subpart. If
any person shall be delinquent in the payment of any tax imposed pursuant to the provisions
of this subpart, the County Commission of Colbert County shall issue execution for the collection
of the same, directed to the Colbert County Sheriff, who...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-90.47.htm - 1K - Match Info - Similar pages
45-2-244.037
Section 45-2-244.037 Delinquency. If any distributor, storer, or retail dealer in gasoline
or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under
authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart
and there shall be added to the amount of his or her tax a penalty of 25 percent, provided,
if in the opinion of the County Commission of Baldwin County a good and sufficient cause or
reason is shown for such delinquency, the penalty may be rescinded. The Baldwin County Commission
shall be authorized and empowered to make returns for delinquent taxpayers upon such information
as it may reasonably obtain and add to that the penalty as prescribed by this subpart. If
any person shall be delinquent in the payment of any tax imposed pursuant to the provisions
of this subpart, the County Commission of Baldwin County shall issue execution for the collection
of the same, directed to the Baldwin County Sheriff, who...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.037.htm - 1K - Match Info - Similar pages
45-25-242.07
Section 45-25-242.07 Delinquency in payment of tax. If any distributor, storer, or retail dealer
in gasoline shall fail to make monthly reports or shall fail to pay the tax imposed under
authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart
and there shall be added to the amount of his or her tax a penalty of 25 percent, provided
if in the opinion of the governing body of the county a good and sufficient cause or reason
is shown for such delinquency, the penalty may be remitted. The governing body shall be authorized
and empowered to make returns for delinquent taxpayers upon such information as it may reasonably
obtain and add to that the penalty as prescribed by this subpart. If any person shall be delinquent
in the payment of any tax imposed by this subpart, the governing body of the county shall
issue execution for the collection of the same, directed to any sheriff of the State of Alabama,
who shall proceed to collect the same in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-242.07.htm - 1K - Match Info - Similar pages
|