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45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a) For
the purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.20.htm - 12K - Match Info - Similar pages
45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a) For the
purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.htm - 12K - Match Info - Similar pages
45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection, except
where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm,
partnership, association, corporation, receiver, trust, estate, or other entity, or any other
group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County, Alabama.
(3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the
object of gain, profit, benefit, or advantage, either direct or indirect to such person. (4)
GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal
property, without any deduction on account of the cost of the property so leased or rented,
the cost of materials used, labor, or service cost, interest paid or any other expenses whatsoever,
and without any deduction on account of loss and shall also...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.40.htm - 13K - Match Info - Similar pages
40-21-121
Section 40-21-121 Levy of tax; procedure for collecting tax. (a) There is hereby levied, in
addition to all other taxes of every kind now imposed by law, and shall be collected as provided
herein, a privilege or license tax against every home service provider doing business in the
State of Alabama on account of the furnishing of mobile telecommunications service to a customer
with a place of primary use in the State of Alabama by said home service provider. The amount
of the tax shall be determined by the application of the rates against gross sales or gross
receipts, as the case may be, from the monthly charges from the furnishing of mobile telecommunications
service to a customer with a place of primary use in the State of Alabama and shall be computed
monthly with respect to each person to whom services are furnished at the rate of four percent
on bills dated prior to February 1, 2002, and at the rate of six percent on bills dated on
or after February 1, 2002, regardless of when the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-121.htm - 11K - Match Info - Similar pages
40-8-4
Section 40-8-4 Assessment ratios for purposes of local taxation. (a) During the ad valorem
tax year beginning October 1, 1978, with respect to any ad valorem tax levied by a county,
municipality, or other taxing authority other than the state, the governing body of any such
county, municipality, or other taxing authority may at any time, effective for ad valorem
tax years beginning on and after October 1, 1978, increase or decrease the ratio of assessed
value to the fair and reasonable market value or, as may otherwise be provided by law, to
the current use value, as the case may be (herein called "the assessment ratio"),
of any class of taxable property within the limits prescribed in the Constitution; provided,
that the county, municipality, or other taxing authority meets the criteria contained in this
section. If the receipts from any ad valorem tax with respect to which any assessment ratio
has been so adjusted by any taxing authority during the ad valorem tax year beginning...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-8-4.htm - 4K - Match Info - Similar pages
40-9E-2
Section 40-9E-2 Abatement of state property taxes. (a) Notwithstanding any other law of this
state, qualified property shall be entitled to an abatement of state property taxes provided
the conditions of this section are satisfied. (b) In lieu of paying the state property tax
increment on qualified property, any owner of qualified property not exempt from ad valorem
taxation must pay the state property tax increment on such qualified property to the public
entity that created the tax increment district in which the qualified property is located
for each year commencing on the October 1 following the date when property first becomes qualified
property under this chapter, and each October 1 thereafter, until the tax increment district
in which such qualified property is located is terminated in accordance with Section 11-99-7.
(c) State property tax increments received by the public entity which created the tax increment
district in which the qualified property is located shall be used...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9E-2.htm - 1K - Match Info - Similar pages
40-18-171
Section 40-18-171 Determination of shareholder's pro rata share; "affected shareholders"
defined. (a) For purposes of this article, except as provided in subsection (b), each shareholder's
pro rata share of any item for any taxable year shall be the sum of the amounts determined
with respect to the shareholder by assigning an equal portion of the item to each day of the
taxable year, and then by dividing that portion pro rata among the shares outstanding on the
day. (b) Under regulations prescribed by the Department of Revenue, if any shareholder terminates
his or her interest in the corporation during the taxable year and all affected shareholders
and the corporation agree to the application of this subsection, subsection (a) of this section
shall be applied to the affected shareholders as if the taxable year consisted of two taxable
years the first of which ends on the date of the termination. (c) For purposes of subsection
(b), the term "affected shareholders" means the shareholder...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-171.htm - 1K - Match Info - Similar pages
40-9B-5
Section 40-9B-5 Granting of abatement. (a) Subject to the geographical or jurisdictional or
other limitations specified in subsections (b), (c), and (d), the governing body of a municipality,
a county, or a public industrial authority may grant abatements of all of the taxes allowed
to be abated under Section 40-9B-4 with respect to private use industrial property. (b)(1)
The abatements authorized to be granted pursuant to subsection (a) for construction related
transaction taxes and for ad valorem taxes for a period not to exceed 10 years may be granted:
a. By the governing body of a municipality, except as otherwise provided herein, with respect
to private use industrial property located within the limits of the municipality or within
the police jurisdiction of the municipality; provided, however, if a municipality has a corresponding
municipal tax, the municipal governing body may only grant an abatement of a county tax if
the municipality has also abated the corresponding municipal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-5.htm - 5K - Match Info - Similar pages
45-37-248
Section 45-37-248 Sales tax abatements. (a) The Jefferson County Commission, by resolution
or ordinance, may grant or ratify, or both, an abatement of all or part of county sales and
use taxes on purchases of tangible personal property and uses of taxable services that are
incorporated into an industrial development property in the county or a major addition to
an existing industrial development property in the county for any and all private use industrial
property that has been approved for abatement under the Tax Incentive Reform Act of 1992 prior
to May 6, 1998. Any such grant or ratification, or both, may be retroactively effective to
the date on which the abatement under the Tax Incentive Reform Act of 1992 was approved pursuant
to Section 40-9B-5. (b) The Jefferson County Commission shall have authority to provide Jefferson
County sales tax abatements on the retail sale of construction materials, supplies, and services
to persons or their authorized agent or contractor who...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-248.htm - 1K - Match Info - Similar pages
11-99A-14
Section 11-99A-14 Payment of assessments. (a) Each assessment shall constitute a lien on the
property assessed in the amount of the assessment with respect to that parcel of land, as
provided in the final assessment, forecloseable as provided in this chapter. The assessment
shall be payable either within 30 days after the final assessment or over such term as may
be determined by the board. If the assessment is to be paid over a term, the assessment shall
accrue interest and be payable periodically, monthly, quarterly, semiannually, annually, or
as otherwise provided by the board, with interest at a rate as may be considered reasonable
by the board. In particular, the assessment may bear interest at the same rate or yield borne
by the bonds issued to obtain funds to acquire, construct, or install the improvements, but
interest may be at a higher rate in the discretion of the board. Once the amount of a final
assessment allocated with respect to a tract is paid in full, with all...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-99A-14.htm - 3K - Match Info - Similar pages
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