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45-47-244.22
Section 45-47-244.22 Levy of excise tax. (a) An excise tax is hereby imposed on the
following: (1) The storage, use, or other consumption in Marion County of tangible personal
property purchased at retail, on or after the first day of the month next succeeding the month
during which this subpart shall become a law, for storage, use, or other consumption in Marion
County, for a period of 36 months at the rate of two percent, and thereafter at the rate of
one percent of the sale price of such property, regardless of whether the retailer is or is
not engaged in business in Marion County or in this state, except as provided in subsection
(b). (2) The storage, use, or other consumption in Marion County of any automotive vehicle
or truck trailer, semitrailer, or house trailer purchased at retail on or after the first
day of the month next succeeding the month during which this subpart becomes a law, for storage,
use, or other consumption in this state, for a period of 36 months, at the rate...
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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...
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40-9-13
Section 40-9-13 Volunteer fire departments, Alabama Society of D.A.R., Annual Shrine
Circus, Episcopal Foundation of Jefferson County, Alabama Heart Association and Presbyterian
Apartments, Inc. (a) All volunteer fire departments in this state, and all real and personal
property of all volunteer fire departments in this state, the Alabama Society of the Daughters
of the American Revolution, and all real and personal property of the Alabama Society of the
Daughters of the American Revolution, the Annual Shrine Circus as well as all other charitable
Shrine amusement and fund raising events, and all real and personal property of the Annual
Shrine Circus, the Episcopal Foundation of Jefferson County, and all real and personal property
of the Episcopal Foundation of Jefferson County, the Alabama Heart Association and all real
and personal property of the Alabama Heart Association, and the Presbyterian Apartments, Incorporated,
and all real and personal property of the Presbyterian...
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45-45-201.07
Section 45-45-201.07 Payment of tax required for issuance of license. To prevent motor
vehicles, as defined by Section 40-12-240, from escaping taxation and to provide for
the more efficient assessment and collection of taxes due on same, no license shall be issued
to operate a motor vehicle on the public highways of this state, nor shall any transfer be
made by the director of the department as provided under this part, until the ad valorem tax
on such vehicle shall have been paid in the county for the preceding year, as evidenced by
a receipt of the director of the department where the owner of the vehicle resides, if the
vehicle is owned by an individual; and if the vehicle is owned by a firm, corporation, or
association, then as evidenced by the receipt of the director of the department in the county
in which the motor vehicle is used or operated; provided, that this section shall not
apply to motor vehicles owned by dealers, the state, counties, and municipalities. Every person,...
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23-1-332
Section 23-1-332 Creation; revenue sources; allocation of revenue; use of funds; funds
to be matched; obligation limitations; role of department; unobligated funds. (a) There is
created within the state a program to be known as the Rural Access Program. (b) The following
revenues sources shall be allocated for use of the Rural Access Program. (1) Motor fuel taxes
distributed to the Department of Transportation and deposited in the Public Road and Bridge
Fund under the provisions of Sections 40-17-13 and 40-17-222, in excess of 105 percent of
the base year receipts, compounded annually. Fiscal year 1994-95 is the base year. Any motor
fuel tax receipts that exceed 105 percent of the base year receipts compounded annually shall
be allocated to the Rural Access Program for allocation to the 67 counties of the state. (2)
Other funds including, but not limited to, matching funds provided by counties. (c) Allocation
of the revenue received shall be as follows: (1) Other funds shall be...
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36-28-8
Section 36-28-8 Contribution Fund. (a) There is hereby established a special fund to
be known as the Contribution Fund. Such fund shall consist of and there shall be deposited
in such fund: (1) All contributions, interest and penalties collected under Sections 36-28-5
and 36-28-7; (2) All moneys appropriated thereto under this chapter; (3) Any property or securities
and earnings thereof acquired through the use of moneys belonging to the fund; (4) Interest
earned upon any moneys in the fund; and (5) All sums recovered upon the bond of the custodian
or otherwise for losses sustained by the fund and all other moneys received for the fund from
any other source. All moneys in the fund shall be mingled and undivided. Subject to the provisions
of this chapter, the state Comptroller is vested with full power, authority and jurisdiction
over the fund, including all moneys and property or securities belonging thereto, and may
perform any and all acts whether or not specifically designated,...
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40-12-4
Section 40-12-4 County license tax for school purposes - Authority to levy. (a) In order
to provide funds for public school purposes, the governing body of each of the several counties
in this state is hereby authorized by ordinance to levy and provide for the assessment and
collection of franchise, excise and privilege license taxes with respect to privileges or
receipts from privileges exercised in such county, which shall be in addition to any and all
other county taxes heretofore or hereafter authorized by law in such county. Such governing
body may, in its discretion, submit the question of levying any such tax to a vote of the
qualified electors of the county. If such governing body submits the question to the voters,
then the governing body shall also provide for holding and canvassing the returns of the election
and for giving notice thereof. All the proceeds from any tax levied pursuant to this section
less the cost of collection and administration thereof shall be used...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For
the purpose of this division, the following terms shall have the respective meanings ascribed
by this section: (1) PERSON or COMPANY. Used interchangeably, includes any individual,
firm, copartnership, association, corporation, receiver, trustee, or any other group or combination
acting as a unit and the plural as well as the singular number, unless the intention to give
a more limited meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue
of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama.
(4) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit
sales and the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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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...
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41-16-50
Section 41-16-50 Contracts for which competitive bidding required. (a) With the exception
of contracts for public works whose competitive bidding requirements are governed exclusively
by Title 39, all expenditure of funds of whatever nature for labor, services, work, or for
the purchase of materials, equipment, supplies, or other personal property involving fifteen
thousand dollars ($15,000) or more, and the lease of materials, equipment, supplies, or other
personal property where the lessee is, or becomes legally and contractually, bound under the
terms of the lease, to pay a total amount of fifteen thousand dollars ($15,000) or more, made
by or on behalf of any state trade school, state junior college, state college, or university
under the supervision and control of the Alabama Community College System, the Alabama Fire
College, the district boards of education of independent school districts, the county commissions,
the governing bodies of the municipalities of the state, and the...
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