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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-2.htm - 10K - Match Info - Similar pages
40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
9-9-40
Section 9-9-40 Bonds - Remedies and proceedings upon default. (a) If any installment of principal
and interest evidenced by any bonds issued under the provisions of this article shall not
be paid at the time and in the manner when the same shall become due and payable, the same
shall bear interest at the rate of eight percent per annum until paid, and if such default
shall continue for a period of 60 days, the holder or holders of such bond or bonds upon which
default has been made may have a right of action against said water management district wherein
the court may issue a writ of mandamus against the officers of said district, including the
tax collector, directing the levying of a sufficient tax as provided in this article and the
collection of same in such sum as may be necessary to meet any unpaid installments of principal
and interest and costs of suit and such other remedies are hereby vested in the holder or
holders of such bond or bonds in default as may be authorized by...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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11-51-45
Section 11-51-45 Indication by county tax assessor on assessment list of property located in
municipalities and ascertainment of value thereof. It shall be the duty of the tax assessor
of each and every county in which such municipalities are situated on and after October 1
to show on the assessment list made or taken by him under the provisions of law applicable
to state and county taxes what property, if any, described in the lists is situated within
such municipalities, and the assessor shall ascertain the value of each item or subject of
taxation situated in such municipalities separately from the value of each item not within
such municipalities in such a way as to make of easy ascertainment the assessed value of property
within such municipalities. (Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940,
T. 37, §703.)...
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40-7-2.1
Section 40-7-2.1 Timing of property assessments, etc., homestead exemption. (a) This amendatory
act shall be known as the 1983 Taxpayer Convenience Act. (b) Notwithstanding any other law
to the contrary, the county tax assessor may assess property for tax purposes and perform
related tax assessing functions and requirements, including the acceptance of applications
for homestead exemptions, from January 1 to September 30 of each taxable year and the assessment,
including the homestead exemption, shall become effective on the following October 1. Provided,
however, nothing herein contained shall be construed to relieve a person claiming a homestead
exemption under Sections 40-9-19 to 40-9-21, inclusive, or any other law of the responsibility
of furnishing proof of age, or disability, and total gross income for the year preceding the
year for which the exemption will be effective as required by law. Any person who has qualified
for the homestead exemption because of age or disability and...
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40-7-14
Section 40-7-14 Taxpayer to give estimated values; preceding year's valuation entered by assessor.
The person giving in property for taxation shall enter upon said list his estimated value
of every item of personal property listed, for the information of the official or officials
whose duty it is to fix the assessment valuation of taxable property, but nothing in this
title shall be construed as requiring the taxpayer to make oath as to the value of the property.
It shall be the duty of the tax assessor to enter upon the tax return in the column provided
the next preceding year's valuation for assessment of real estate and improvements and also
to note on the tax return list whether there has been any physical change, such as in improvements,
etc., since the preceding year's assessment was made. Every person shall enter upon the assessment
list his occupation and post-office address. (Acts 1935, No. 194, p. 256; Code 1940, T. 51,
§45.)...
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40-2-18
Section 40-2-18 Procedure after revaluation and equalization. Whenever the work of revaluing
and equalizing any class or classes of property has been completed by order of the Department
of Revenue, as provided herein, and the revised valuation has been entered on the tax return
list, the county board of equalization shall certify over their signatures to the correctness
thereof and shall deliver the tax return list showing the assessment and revaluation to the
assessing official of the county as their report, and the assessing official shall hold them
in his or her office subject to public inspection. The assessing official shall then give
notice by publication once a week for three consecutive weeks in a newspaper published in
the county, if any are published in the county and, if no newspaper is published in the county,
by posting notices in at least three public places in the county that the county board of
equalization has returned its report and that the same is open to public...
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40-7-19
Section 40-7-19 Demand against persons failing to make returns. After December 31 in each year,
the assessor shall in person or by deputy make a demand upon all taxpayers who have failed
to make return to him for a list of their taxable property, and such demand may be made by
written notice left with the taxpayer at his residence or place of business, or sent postpaid
by certified or registered mail, with return receipt demanded, to the taxpayer's last known
place of residence, and it shall be the duty of such taxpayer to return such list to the assessor
on or before the third Monday in January following. For making this demand the tax assessor
shall be entitled to a fee of $5 to be paid by the taxpayer, which shall be added to the tax
receipt and collected with the tax. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §49; Acts
1980, No. 80-630, p. 1087, §5; Acts 1990, No. 90-535, p. 837, §1.)...
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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.)...
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