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40-12-174
Section 40-12-174 Transient vendors and peddlers. (a) Each person travelling on an animal or
using a vehicle other than a motor vehicle, doing business as a transient vendor or peddler
as defined in this section, displaying, selling or offering to sell any goods, wares, or merchandise,
other than to a merchant for resale, shall pay a privilege license tax to the State of Alabama
of $15 and $5 for the county in each county in which such transient vendor or peddler does
business for each vehicle. (b) Each itinerant vendor or peddler of merchandise, other than
tobacco products, medicines or household remedies or liquified petroleum products, but including
persons, firms, corporations, partnerships, or cooperatives whose principal business is selling
and distributing milk and dairy products, who operates on foot or uses a vehicle solely for
the purpose of transporting merchandise from house to house or place to place but who does
not use such vehicle for the display of merchandise or as a...
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22-22-9
Section 22-22-9 Powers and duties; enforcement of orders; permits; civil penalties for violations.
(a) It shall be the duty of the commission to control pollution in the waters of the state,
and it shall specifically have the following powers: (1) To study and investigate all problems
concerned with the improvement and conservation of the waters of the state; (2) To conduct,
independently and in cooperation with others, studies, investigation and research and to prepare,
or in cooperation with others prepare, a program or programs, any or all of which shall pertain
to the purity and conservation of the waters of the state or to the treatment and disposal
of pollutants or other wastes, which studies, investigations, research and program or programs
shall be intended to result in the reduction of pollution of the waters of the state according
to the conditions and particular circumstances existing in the various communities throughout
the state; and (3) To propose remedial measures...
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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
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40-9B-4
Section 40-9B-4 Authorization of abatement. (a) Noneducational ad valorem taxes, construction
related transaction taxes, except those local construction related transaction taxes levied
for educational purposes or for capital improvements for education, and mortgage and recording
taxes, or payments required to be made in lieu thereof, and in the case of a qualifying industrial
or research enterprise described in Section 40-9B-3(a)(10)e. which is owned by an entity organized
under Chapter 6 of Title 37, or by an authority both organized and existing pursuant to Chapter
50A of Title 11, and subject to the payments required to be made in lieu of ad valorem, sales,
use, license, and severance taxes imposed by Section 11-50A-7, in addition to the foregoing,
all other ad valorem taxes, or payments required to be made in lieu thereof, imposed by the
state, counties, municipalities, and other taxing jurisdictions of Alabama, may be abated
with respect to private use industrial property and...
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40-23-35
Section 40-23-35 Disposition of revenues from tax. (a) Such amount of money as shall be appropriated
for each fiscal year by the Legislature to the Department of Revenue with which to pay the
salaries, the cost of operation and management of the department shall be deducted, as a first
charge thereon, from the taxes collected under the provisions of this division; provided,
that the expenditure of the sum so appropriated shall be budgeted and allotted pursuant to
Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses
of operating the department for each fiscal year. After the payment of the expenses, so much
of the amount remaining as may be necessary, after first applying all sums of money received
by reason of the application of the surplus in the income tax as provided by Section 40-18-58,
for the replacement in the public school fund of the three-mill constitutional levy for schools
and in the General Fund of the one-mill levy for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-35.htm - 9K - Match Info - Similar pages
11-54A-9
Section 11-54A-9 Powers of authority; all projects to be in development area. (a) The authority
shall have the following powers, together with all powers incidental thereto or necessary
to the discharge thereof in corporate form: (1) To have succession by its corporate name for
the duration of time, which may be perpetuity, subject to Section 11-54A-20, specified in
its certificate of incorporation. (2) To sue and be sued in its own name and to prosecute
and defend civil actions in any court having jurisdiction of the subject matter and of the
parties. (3) To adopt and make use of a corporate seal and to alter the same at pleasure.
(4) To adopt and alter bylaws for the regulation and conduct of its affairs and business.
(5) To acquire, whether by purchase, construction, exchange, gift, lease, or otherwise and
to refinance existing indebtedness on, improve, maintain, equip, and furnish one or more projects,
including all real and personal properties which the board of the authority may...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54A-9.htm - 8K - Match Info - Similar pages
40-9-21.2
Section 40-9-21.2 Falsely claiming homestead exemption. (a) Any person who knowingly and willfully
gives false information for the purpose of claiming a homestead exemption, or for the purpose
of assisting another person in claiming a homestead exemption, shall be ordered to pay twice
the amount of any ad valorem tax which would have been due retroactive for a period of up
to 10 years plus interest at a rate of 15 percent per annum from the date the tax would have
been due. (b) The penalties and interest assessed against any person who obtained an exemption
based upon false information or any person who assisted another in claiming an exemption with
false information shall be paid within thirty days of written demand by the local taxing official
or the department. If payment is not made as provided herein, the State of Alabama shall bring
a civil action to recover the penalties and interest due. The amount recovered shall be paid
to the local taxing official in the county where the...
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45-8-200.12
Section 45-8-200.12 Powers and duties of tax assessor and tax collector transferred. All duties
required by law of the tax assessor and the tax collector with reference to the assessment
and collection of ad valorem taxes on automobiles, trucks, or other motor vehicles, shall
be performed and exercised by the commissioner of licenses, and the tax assessor and the tax
collector of the county are hereby relieved of all duties and responsibilities with reference
thereto. The commissioner of licenses shall collect for the assessment and collection of state
and county ad valorem taxes on motor vehicles the same fees, charges, penalties, and commissions
fixed by law to be paid to the tax assessor and the tax collector for the same services. The
fees, charges, penalties, and commissions collected by the commissioner of licenses shall
be distributed as now, or as hereinafter, provided by law, either general or local. All records
in the custody of the tax assessor and the tax collector of a...
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11-51-47
Section 11-51-47 Assessment book of tax assessor. The book required to be made for the county
tax assessor under the provisions of law shall also show the property subject to municipal
taxes in such municipalities and shall be so ruled that the amount of such municipal taxes
charged to each taxpayer or against property in favor of such municipalities for the next
succeeding municipal tax year on the assessed value of the then current state tax year can
be entered and extended and footed up and the footings carried from page to page and the total
amounts thereof footed up so as to show the amount of taxes to be paid to such municipalities.
(Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §705.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-47.htm - 1K - Match Info - Similar pages
45-45-201.12
Section 45-45-201.12 Transfer of duties - Tax assessor, tax collector. All duties required
by law of the tax assessor and tax collector of any county to which this part applies, with
reference to the assessment and collection of ad valorem taxes on automobiles, trucks, or
other motor vehicles, shall be performed and exercised by the director of the department;
and the tax assessor and the tax collector of the county are hereby relieved of all duties
and responsibilities in reference thereto. The State Department of Revenue shall furnish the
director of the department all forms and blanks necessary for the assessment and collection
of such taxes. (Acts 1971, No. 1862, p. 3024, § 14.)...
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