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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16-6F-6
Section 16-6F-6 Authorization of establishment; Alabama Public Charter School Commission; registration
requirements; powers and duties of authorizers. (a) Eligible authorizing entities. (1) A public
charter school shall not be established in this state unless its establishment is authorized
by this section. No governmental entity or other entity, other than an entity expressly granted
chartering authority as set forth in this section, may assume any authorizing function or
duty in any form. The following entities shall be authorizers of public charter schools: a.
A local school board, for chartering of schools within the boundaries of the school system
under its jurisdiction, pursuant to state law. b. The Alabama Public Charter School Commission,
pursuant to this section. (2) A local school board that registers as an authorizer may approve
or deny an application to form a public charter school within the boundaries of the local
school system overseen by the local school board. (3) All...
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40-7-5
Section 40-7-5 Oath to be administered before return made. The tax assessor or his deputy or
any other officer administering the oath to the person making the return of property for taxation
must orally administer the following oath to every taxpayer before making his returns: "You
do solemnly swear that you will true answers make to all lawful questions which may be put
to you touching the return you are about to make and that you will make a full and complete
return of all property owned by you or in which you had any interest whatever or of which
you were trustee or agent on the first day of October of the present tax year, and this return
is made upon your personal knowledge, so help you God." (Acts 1935, No. 194, p. 256;
Code 1940, T. 51, §40; Acts 1951, No. 551, p. 965.)...
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40-7-2
Section 40-7-2 Commencement and completion of assessment; supplemental assessment. The return
and listing of property for taxation by the tax assessor must commence on October 1 in every
year and shall be finished by him on January 1 following, but the assessor may be allowed
through the third Monday in January in each year to make a supplemental return or list of
property which he may have failed to have returned or listed prior to January 1, and such
supplemental return must be entered as any other return and shall be embraced in the abstracts
made for the Department of Finance, tax collector, and Department of Revenue. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §37.)...
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45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
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45-13-241
Section 45-13-241 Consolidation of offices and duties of tax assessor and tax collector; chief
clerk; oath and bond; office space, equipment; disposition of funds. (a) On and after October
1, 1991, or if a vacancy occurs in either the office of tax assessor or the office of tax
collector of Clarke County before such date, then immediately upon the occurrence of such
vacancy there shall be the office of county revenue commissioner in Clarke County. If such
office is established upon the occurrence of a vacancy in either the office of tax assessor
or tax collector, then the tax assessor or tax collector, as the case may be, remaining in
office shall be the county revenue commissioner for the remainder of the term for which elected
tax assessor or tax collector, as the case may be. A revenue commissioner shall be elected
in the primaries and the general election in November 1990, and in the general election every
six years thereafter. He or she shall serve for a term of office of six...
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40-18-86
Section 40-18-86 Sale or transfer of real property and associated tangible property by nonresidents.
(a) As used in this section, the term nonresident of Alabama shall include individuals, trusts,
partnerships, corporations, and unincorporated organizations. Any seller or transferor who
meets all of the following conditions and who provides the buyer or transferee with an affidavit
signed under oath swearing or affirming that all of the following conditions are met will
be deemed a resident for purposes of this section: (1) The seller or transferor has filed
Alabama income tax returns or appropriate extensions have been received for the two income
tax years immediately preceding the year of sale. (2) The seller or transferor is in business
in Alabama and will continue substantially the same business in Alabama after the sale or
the seller or transferor has real property remaining in the state at the time of closing of
equal or greater value than the withholding tax liability as...
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40-5-34
Section 40-5-34 Assessment and collection of escaped taxes - Procedure. It is the duty of the
collector, when engaged in the collection of taxes for any year, if he discovers that any
person or property within his county has not been assessed with the tax or taxes lawfully
chargeable to such person or property for that year, or any preceding year, not more than
five years before that time, forthwith to assess and collect the taxes due on the same and
in writing to notify the assessor of the fact so discovered, in order that proper assessment
of unassessed taxes may be made, and the collector has the same authority to administer oaths
and propound questions as the assessor has, and any party failing or refusing to answer such
questions or to give in his property shall be liable to the same penalties as provided in
cases where parties fail or refuse to return their property to the assessor or answer the
questions required to be propounded by the assessor. In such assessments of escaped...
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40-21-17
Section 40-21-17 Determination of value; assessment of property; penalizing delinquent taxpayer;
apportionment of assessed value; report to tax assessor. The department shall proceed forthwith
to examine the returns made by all persons, firms, and corporations required by law to make
the same and also such information as the department may have obtained in addition thereto,
shall determine the valuation of the different items of property required to be returned to
it and shall assess such property for taxation at 30 percent of its reasonable value; and,
in case no return has been made by or on behalf of such person, firm, or corporation on or
before March 1 in each year, the department may add to the assessment which it makes against
such person, firm, or corporation a penalty not exceeding 10 percent of the assessment as
made therefor. The assessment herein required to be made shall be completed on or before July
1, or as soon thereafter as practicable, and reported to the tax...
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45-49-241.01
Section 45-49-241.01 Electronic filing of business property tax returns. (a) The Legislature
finds that it is in the best interest of Mobile County and the operation of the office of
the Mobile County Revenue Commissioner to provide for the electronic filing of business property
tax returns including payment of any taxes due. (b)(1) The Mobile County Revenue Commissioner
may establish procedures that do not conflict with Article 1A, commencing with Section 40-7-55,
of Chapter 7, Title 40, for electronic filing for the reporting, assessment, and payment of
business personal property taxes pursuant to Section 40-7-14. The Mobile County Revenue Commissioner
shall develop a certification process for third party systems for the filing of business personal
property tax returns. A complete business personal property tax return filed electronically
shall be in the format prescribed by the county revenue commissioner and shall contain the
same information as a business personal property tax...
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