45-14-242.05
Section 45-14-242.05 Failure to report; delinquency. If any distributor, storer, or retail dealer fails to make monthly reports or fails to pay any tax imposed pursuant to this part, the tax shall be delinquent and there shall be added to the amount of the tax a penalty of 25 percent, and if in the opinion of the county commission a good and sufficient cause or reason is shown for the delinquency, the penalty may be remitted. The county commission may make returns for delinquent taxpayers upon the information reasonably obtained and add the penalty prescribed by this part. If any person shall be delinquent in the payment of any tax imposed pursuant to this part, the county commission shall issue execution for the collection of the tax, directed to the county sheriff, who shall proceed to collect the tax in the manner now provided by law for the collection of delinquent taxes by the county tax collector and make return of the execution to the county commission. The tax and the penalties...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-242.05.htm - 1K - Match Info - Similar pages
45-37A-251.26
Section 45-37A-251.26 Cost to constitute public nuisance lien; report to tax assessor; amounts to be included in tax bills; collection. The confirmed cost of abatement shall hereinafter be referred to as a public nuisance lien and thus made and confirmed shall constitute a public nuisance lien on the property for the amount of the lien. After confirmation of the reports, a copy shall be turned over to the Tax Collector of Jefferson County who, under the optional method of taxation, is charged with the collection of the city's municipal taxes pursuant to Sections 11-51-40 to 11-51-74, inclusive. It shall be the duty of the tax collector to add the amounts of any public nuisance lien to the next regular bills for taxes levied against the respective lots and parcels of land, and thereafter any public nuisance liens shall be collected at the same time and in the same manner as ordinary municipal ad valorem taxes are collected, and shall be subject to the same penalties and the same...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-251.26.htm - 1K - Match Info - Similar pages
45-40-245.60
Section 45-40-245.60 Reduction of tax on automotive vehicles and trucks. (a) Any other law to the contrary notwithstanding, the amount of sales tax levied and imposed in Lawrence County upon every person, firm, or corporation engaged or continuing within the county in the business of selling at retail any automotive vehicle or truck is reduced by one half of one percent of the gross proceeds of sale of the item. This reduced tax rate on these items is in lieu of any prior rate or rates provided by law. Existing law relating to calculating the tax on a trade-in remains applicable. (b) Any other law to the contrary notwithstanding, the amount of excise tax on the storage, use, or consumption of property in Lawrence County levied and imposed on the storage, use, or consumption in the county of any automotive vehicle or truck purchased at retail for storage, use, or other consumption in the county is reduced by one half of one percent of the sales price of such item. This reduced tax rate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.60.htm - 1K - Match Info - Similar pages
45-44-242.08
Section 45-44-242.08 Delinquency in payment of tax. If any distributor, retail dealer, or storer in gasoline or motor fuel fails to make monthly reports or fails to pay the tax imposed under this part, the tax shall be deemed delinquent. A penalty in the amount of 25 percent of the tax liability shall be added to the amount due. If the county commission determines that a good and sufficient cause exists for the delinquency, the penalty may be waived by the county commission. If any person is delinquent in the payment of the tax imposed pursuant to this part, the county commission shall issue execution for the collection of the tax, directed to any sheriff of the state. The sheriff shall then proceed to collect the tax in the manner now provided by law for the collection of delinquent taxes by the county tax collector and shall make a return of the execution to the county commission. The tax imposed pursuant to this part and any penalties provided herein shall be held as a debt payable...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-242.08.htm - 1K - Match Info - Similar pages
40-10-14
Section 40-10-14 Description of property in notices and entries. In all advertisements, any notices of the proceedings in the probate court for the sale of land for taxes and of such sales and all entries required to be made by the probate judge, tax collector or other officer, initial letters, abbreviations and figures may be used to indicate townships, ranges, sections, parts of sections, blocks and lots and dates and amounts; and, in estimating the cost of publication, each amount, date or number and each initial letter or abbreviation shall be counted as a word. In all advertisements for the sale of real estate, the notice shall state the precinct in which the property is situated, except in those counties where the tax assessor is not required to list the property by precincts; provided, that nothing herein contained shall in anywise affect the collection of any taxes now due the state or any county therein or operate to abate or discontinue any suit or action of any character...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-14.htm - 1K - Match Info - Similar pages
40-5-12
Section 40-5-12 Payments by purchasers, lien holders or mortgagees of real estate. A purchaser, lien holder, or mortgagee of real estate or personal property included in an assessment with other real estate or personal property of the person to whom the real estate or personal property was assessed or subject to the lien of taxes upon other real estate or personal property shall not be required to pay the entire amount of taxes due by the person or corporation to whom such real estate or personal property purchased or on which a lien or mortgage is held is assessed, but may discharge the tax lien against such real estate or personal property purchased or on which a lien or mortgage is held by paying to the tax collector of the county in which such taxes are due and payable the actual amount of taxes due on such real estate or personal property purchased or in which a lien or mortgage is held based on the taxable value of such purchased or encumbered property as assessed for taxation by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-12.htm - 1K - Match Info - Similar pages
45-47-244.24
Section 45-47-244.24 Receipts; quarterly returns. Every registered seller making sales of tangible personal property for storage, use, or other consumption in Marion County (which storage, use, or other consumption is not herein exempted from the tax imposed in Section 45-47-244.22) shall at the time of making such sale or if the storage, use, or other consumption of such tangible personal property in Marion County is not then taxable under this subpart, at the time such storage, use, or other consumption becomes taxable hereunder, collect the tax imposed by Section 45-47-244.21 from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month following the close of each quarterly period provided for in Section 45-47-244.23, each registered seller shall file with the State Department of Revenue a return for the preceding quarterly period in such form as may be prescribed by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.24.htm - 2K - Match Info - Similar pages
40-10-197
Section 40-10-197 Action to foreclose the right to redeem and quiet title; notice requirements; effect of foreclosure; deed; expiration of certificate. (a) At any time not less than three years after the auction or sale of a tax lien but not later than 10 years after the auction or sale, if the tax lien is not redeemed, the holder of the tax lien certificate may bring in the circuit court of the county in which the property is located an action to foreclose the right to redeem and quiet title to the property in the name of the holder of the tax lien certificate. If any applicable law or court order prohibits bringing an action to foreclose the right to redeem and quiet title to the property, the limitation provided in this section shall be extended 12 months following the termination of the prohibition. (b)(1) At least 30 days before filing a tax lien foreclosure action under this article, but not more than 180 days before the action is commenced, the holder of the tax lien certificate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-197.htm - 5K - Match Info - Similar pages
40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue, and it shall have the power and authority, in addition to the authority now in it vested by law: (1) To have and exercise general and complete supervision and control of the valuation, equalization, and assessment of property, privilege, or franchise and of the collection of all property, privilege, license, excise, intangible, franchise, or other taxes for the state and counties, and of the enforcement of the tax laws of the state, and of the several county tax assessors and county tax collectors, probate judges, and each and every state and county official, board, or commission charged with any duty in the enforcement of tax laws, to the end that all taxable property in the state shall be assessed and taxes shall be imposed and collected thereon in compliance with the law and that all assessments on property, privileges, intangibles, and franchises in the state shall be made in exact...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
40-5-44
Section 40-5-44 Final settlements and payments by collectors. (a) On or before July 1 in each year, the tax collector must make final settlement, under oath, with the Comptroller, of all matters pertaining to the office of tax collector and pay over to the State Treasurer the balance which may be found due from him or her for taxes with which he or she is chargeable under the laws of the state, and at that time the tax collector must also account to the Comptroller and pay over to the proper governmental authorities and any holder of a tax lien certificate issued pursuant to Acts 1995, No. 95-408 all money received by the tax collector for the sale of lands and other property which may have been sold for payment of taxes and also account to the Comptroller for all lands bought by the state. The tax collector must also report under oath to the Comptroller and pay over to the State Treasurer all escaped taxes assessed and collected. For failure of any tax collector to make any of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-44.htm - 3K - Match Info - Similar pages
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