45-30-240.24
Section 45-30-240.24 Payment of tax required for issuance of license. To prevent motor vehicles
from escaping taxation and to provide for a more efficient procedure for assessment and collection
of taxes due on same, no licenses shall be issued to operate motor vehicles on the public
highways of this state, nor shall any transfer be made by the tax assessor, until the ad valorem
tax on such vehicles shall have been paid to the county for the preceding year as evidenced
by receipt from the tax assessor. Every person, firm, or corporation driving or owning a motor
vehicle who desires to operate a motor vehicle on the public highways of Alabama shall first
return such motor vehicle for ad valorem taxation purposes to the tax assessor who shall issue
a certificate of assessment on a form prescribed by the State Department of Revenue, shall
collect the taxes shown thereon, and shall make a duplicate of the tax receipt and keep same
on file in his or her office. The license tag shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-240.24.htm - 1K - Match Info - Similar pages

45-40-242.04
Section 45-40-242.04 Payment of tax required for issuance of license. To prevent motor vehicles
from escaping taxation and to provide for a more efficient procedure for assessment and collection
of taxes due on same, no licenses shall be issued to operate motor vehicles on the public
highways of this state, nor shall any transfer be made by the tax assessor until the ad valorem
tax on such vehicles shall have been paid to the county for the preceding year as evidenced
by receipt from the tax assessor. Every person, firm, or corporation driving or owning a motor
vehicle who desires to operate a motor vehicle on the public highways of Alabama shall first
return such motor vehicle for ad valorem taxation purposes to the tax assessor who shall issue
a certificate of assessment on a form prescribed by the State Department of Revenue, shall
collect the taxes shown thereon, and shall make a duplicate of the tax receipt and keep same
on file in his or her office. The license tag shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-242.04.htm - 1K - Match Info - Similar pages

40-2A-11
Section 40-2A-11 Civil penalties levied in addition to other penalties provided by law. (a)
Failure to timely file return. Except in the case of an individual income tax return filed
with no tax due at the time of filing, if a taxpayer fails to file any return required to
be filed with the department on or before the date prescribed therefor, determined with regard
to any extension of time for filing, there shall be assessed as a penalty the greater of 10
percent of any additional tax required to be paid with the return or fifty dollars ($50).
(b) Failure to timely pay tax. (1) If a taxpayer fails to pay to the department the amount
of tax shown as due on a return required to be filed on or before the date prescribed for
payment of the tax, determined with regard to any extension of time for payment, there shall
be added as a penalty one percent of the amount of the tax due if the failure to pay is for
not more than one month, with an additional one percent for each additional month or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-11.htm - 5K - Match Info - Similar pages

32-15-6
Section 32-15-6 Failure to redeliver hired vehicle; service of written demand. Any person who,
after hiring, leasing or renting a motor vehicle under an agreement in writing, which provides
for return of said vehicle to a particular place, or at a particular time, shall abandon such
vehicle, or secrete, convert, sell or attempt to sell the same or any part thereof, or who
shall fail to return the vehicle to said place within the time specified, and is thereafter
personally served with a written demand, or upon whom written demand is thereafter made by
registered mail, to return said vehicle to the place specified in the written agreement within
48 hours from the time of the personal service or service by registered mail of such demand,
and who fails, except for causes beyond his control to return said vehicle to the lessor within
said period, is guilty of a Class C felony and shall be punished by imprisonment for not more
than 10 years or less than one year and one day in a state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-15-6.htm - 1K - Match Info - Similar pages

40-5-7
Section 40-5-7 Demand on delinquent taxpayers. After January 1, the collector must make a personal
demand in writing upon delinquent taxpayers, or their agents charged with the duty of paying
their taxes, whenever they may be found, for the amount of their taxes and fees, and when
unable to find them, to make a demand by certified or registered mail directed to his last
known place of residence or business, return receipt demanded. It shall be the duty of such
delinquents forthwith to pay the taxes and fees assessed and charged against them, but failure
to comply with the requirements of this section shall not invalidate the title to any property
sold for taxes. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §194.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-7.htm - 1K - Match Info - Similar pages

40-7-6
Section 40-7-6 Assessor to interrogate as to items and details of property; listing exempt
property. After administering the foregoing oath, the assessor, his deputy, or other officer
shall particularly inquire of the taxpayer as to the items of property and subjects of taxation
owned by the taxpayer and for which he is liable to be taxed, and property exempt from taxation,
which shall be listed by items, in order that he may elicit from the taxpayer a complete statement
of the whole amount and specified items of property, and subjects of taxation with which he
should be charged for purposes of assessment and taxation, and the same shall be entered upon
the proper blank, and the tax assessor, his deputy, or other officer administering the oath
shall require the taxpayer to give an estimate of the value of each item of personal property.
Each taxpayer shall give to the assessor his occupation and post-office address. All property
claimed exempt from taxation under the provisions of this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-6.htm - 1K - Match Info - Similar pages

40-1-20
Section 40-1-20 Taxing authorities acting as attorney for taxpayer. It shall be unlawful for
the Commissioner of Revenue or tax assessor, or any employee or deputy or agent of either
to act as agent or attorney for any taxpayer in the matters of assessment of property for
taxation, and any such person who violates the provisions of this section shall be guilty
of a misdemeanor and shall be fined in a sum not greater than $100 and may be sentenced to
hard labor for the county for not more than three months. (Acts 1935, No. 194, p. 256; Code
1940, T. 51, §899.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-1-20.htm - 871 bytes - Match Info - Similar pages

40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure requirements;
taxpayer notification. (a) The Department of Revenue, a governing body of a self-administered
county or municipality, or an agent of such a municipality or county may not conduct an examination
of a taxpayer's books and records for compliance with applicable sales, use, rental, or lodgings
tax laws except in accordance with this section and with the Alabama Taxpayers' Bill of Rights
and Uniform Revenue Procedures Act. (b) Additional sales, use, rental, or lodgings tax may
be assessed by the Department of Revenue, a governing body of a self-administered county or
municipality, or an agent of such a municipality or county within any applicable period allowed
pursuant to Section 40-2A-7(b), even though a preliminary or final assessment has previously
been entered by the Department of Revenue, a governing body of a self-administered county
or municipality, or an agent of such a municipality...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-13.htm - 9K - Match Info - Similar pages

41-14-36
Section 41-14-36 Receipt, etc., of fee, compensation, etc., for placement, etc., of state moneys
in time deposits, open account, demand deposits, etc. Any person who knowingly demands or
receives any fee, compensation or reward or who demands or accepts directly or indirectly
as payment or gift or otherwise any sum of money or other thing of value as an inducement
or in return for the placement of any funds or for assistance either directly or indirectly
in securing the placement of any moneys of the State of Alabama in time deposits, open account,
demand accounts or otherwise shall be guilty of a felony and, upon conviction, shall be imprisoned
for not more than three years or fined not more than $3,000.00 or both; and, in the event
the person convicted is an officer, agent or employee of the State of Alabama, he shall be
dismissed from office or discharged from employment. (Acts 1967, No. 3, p. 336, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-14-36.htm - 1K - Match Info - Similar pages

13A-8-142
Section 13A-8-142 Written demand for return of leased property; form of notice. For the purposes
of Section 13A-8-141 of this article: (1) A written demand for the return of leased property
may be made by personally delivering a copy thereof to the lessee; such demand may also be
delivered to a lessee by certified United States mail, directed to lessee at his address shown
on the rental contract, and the return receipt shall be deemed sufficient evidence that the
demand was received by the lessee, on the date shown on the receipt. (2) The form of notice
to be given under subdivision (1) of Section 13A-8-141 shall be sufficient if substantially
as follows: "This statutory notice is provided pursuant to Section _____ of the Code
of Alabama. You are hereby notified that the name or address given by you, as lessee, and
appearing on the rental contract dated _____, wherein _____ is the lessor, was fictitious
or false. Pursuant to Alabama law you have seven (7) days from receipt of this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-8-142.htm - 3K - Match Info - Similar pages