40-21-103
Section 40-21-103 Exclusions. The storage, use, or other consumption of utility services
in the State of Alabama is hereby specifically excluded from the tax herein levied: (1) Whenever
the State of Alabama is prohibited from taxing such storage, use, or consumption under the
Constitution or laws of the United States of America or the Constitution of the State of Alabama;
(2) Whenever any tax relating to the sale, use, storage, or consumption of said utility services
shall be levied under the provisions of Article 2 of Chapter 23 of this title, or under the
provisions of Sections 40-23-1 through 40-23-36 or the Alabama Transaction Tax Act of 1992
if enacted into law; (3) Whenever the purchase of said utility services shall have been at
a wholesale sale; (4) Whenever electricity, natural gas, or domestic water shall have been
used or consumed directly in or for the production, generation, processing, storage, delivery,
or transmission of electricity, natural gas, or domestic water; (5)...
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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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40-23-62
Section 40-23-62 Exemptions. The storage, use, or other consumption in this state of
the following tangible personal property is hereby specifically exempted from the tax imposed
by this article: (1) Property, on which the sales tax imposed by the provisions of Article
1 of this chapter is paid by the consumer to a person licensed under the provisions of Article
1 of this chapter. (2) Tangible personal property, not to be used in the performance of a
contract, brought into this state by a nonresident thereof for his or her own storage, use,
or consumption while temporarily within this state. (3) In addition to the exemptions provided
in subdivisions (1) and (2), all exemptions enumerated in Sections 40-23-4(a) and 40-23-4.1
are incorporated by reference in this section. (4) The storage, use, or other consumption
in this state of religious magazines and publications. For the purpose of this subdivision
the words "religious magazines and publications" shall be construed to mean printed...

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40-29-20
Section 40-29-20 Lien for taxes - Generally. If any person liable to pay any tax, other
than ad valorem tax, neglects or refuses to pay the same, the amount (including any interest,
additional amount, addition to tax, or assessable penalty together with any costs that may
accrue in addition thereto) shall be a lien in favor of the State of Alabama upon all property
and rights to property, whether real or personal, tangible or intangible, belonging to such
person. The Department of Revenue shall give notice of lien to the taxpayer. If the taxpayer
shall file with the Department of Revenue a bond in double the amount of the lien filed, with
surety or sureties to be either a surety company authorized to do business in Alabama or such
individual property owners, not less than three in number, as are recommended by the judge
of probate of the county in which the notice of lien is recorded, conditioned to pay all such
tax, interest penalty, additional amount or addition to such tax, together...
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40-29-33
Section 40-29-33 Application of proceeds of levy. (a) Collection of liability. Any money
realized by proceedings under this article (whether by seizure, by surrender under Section
40-29-24, except pursuant to subsection (b)(2) thereof, or by sale of seized property) or
by sale of property redeemed by the State of Alabama (if the interest of the State of Alabama
in such property was a lien arising under the provisions of this title) shall be applied as
follows: (1) EXPENSE OF LEVY AND SALE. First, against the expenses of the proceedings; (2)
SPECIFIC TAX LIABILITY ON SEIZED PROPERTY. If the property seized and sold is subject to a
tax imposed under this title which has not been paid, the amount remaining after applying
subdivision (1) shall then be applied against such tax liability, including any penalty and
interest, (and, if such tax was not previously assessed, it shall then be assessed); (3) LIABILITY
OF DELINQUENT TAXPAYER. The amount, if any, remaining after applying subdivisions...
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40-2A-14
Section 40-2A-14 Certification of examiners; bonding of private auditing or collecting
firms; violations; exemptions; confidentiality requirements. (a) Except as provided in subsection
(c), any examiner employed by a private auditing or collecting firm to examine books and records
of taxpayers on behalf of any self-administered county or municipality shall be certified
by the Alabama Local Tax Institute of Standards and Training established pursuant to Section
40-2A-15. Any examiner employed by a private auditing or collecting firm to examine books
and records of taxpayers on behalf of any self-administered county or municipality as of July
1, 1998, shall have two years from the effective date of the rules and regulations of the
certification program to obtain the certification required by this subsection and may continue
to conduct examinations during this two-year period. (b) Except as provided in subsection
(c), every private auditing or collecting firm shall maintain fidelity bonds...
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40-7-74
Section 40-7-74 Administration of program. The statewide property reappraisal program
shall be administered by the Commissioner of Revenue, State of Alabama, and supervised by
the chief of the ad valorem tax division. (Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §15.)...

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40-7-90
Section 40-7-90 Definitions. For purposes of this division, the following terms shall
have the respective meanings ascribed by this section: (1) COUNTY. Each county in the
state. (2) GOVERNING BODY. The commission or other governing body of a county. (3) MUNICIPALITY.
A municipal corporation in the state. (4) STATE. The State of Alabama. (5) PROPERTY REAPPRAISAL
ACT. Division 1 of this article. (6) APPRAISAL COSTS. The costs of the appraisal of property
in a county made pursuant to the requirements of the Property Reappraisal Act. (7) TAX RECIPIENT
BODY. The state, the county, each municipality located wholly or partly within the corporate
limits of such county, the board of education of such county, each city board of education
organized with respect to a municipality located wholly or partly within the county, each
public hospital corporation (including each public hospital board, public hospital association,
or other public hospital corporation) that receives, under any statute or...
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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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40-9A-5
Section 40-9A-5 Tax assessor may require government entities to provide information
for use in ascertaining accuracy of information. A county tax assessor may require any public
authority, county, or municipality of the State of Alabama that owns property which must be
reported to the assessor under the provisions of Section 40-9A-2 to provide any information
in its possession to such assessor for use in ascertaining the completeness and accuracy of
the information provided under Section 40-9A-2. (Acts 1992, No. 92-598, p. 1235, §5.)...

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