27-31B-16
Section 27-31B-16 Tax on premiums collected. (a) Each captive insurance company shall
pay to the commissioner, by March 1 of each year, a tax at the rate of four-tenths of one
percent on the first 20 million dollars, three-tenths of one percent on the next 20 million
dollars, two-tenths of one percent on the next 20 million dollars, seventy-five thousandths
of one percent on each dollar thereafter on the direct premiums collected or contracted for
on policies or contracts of insurance written by the captive insurance company during the
year ending December 31 next preceding, after deducting from the direct premiums subject to
the tax the amounts paid to policyholders as return premiums which shall include dividends
on unabsorbed premiums or premium deposits returned or credited to policyholders. Notwithstanding
the foregoing, no tax shall be due or payable as to considerations received for annuity contracts.
(b) Each captive insurance company shall pay to the commissioner by March 1 of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-31B-16.htm - 6K - Match Info - Similar pages

40-7-1
Section 40-7-1 Authority of tax assessor; duties of taxpayer. (a) The tax assessor or
other assessing official in each of the several counties shall have the right and authority
to assess all real estate, together with improvements thereon, and all personal property to
the party last assessing the same, or to the owner of record, except such real estate and
personal property which is now or may hereafter be assessed by the Department of Revenue.
The failure of the tax assessor or other assessing official to assess said property to the
true owner shall not invalidate the assessment. The tax assessor or other assessing official
shall have the right and authority to prescribe the proper bookkeeping method to carry out
the provisions of this article, subject to the approval of the Chief Examiner of Public Accounts.
Should the owner of any real estate make improvements on such property, or should any improvements
be removed or destroyed or partially removed or destroyed during any taxable...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-1.htm - 2K - Match Info - Similar pages

45-37-245
Section 45-37-245 Levy of tax for promotion of Birmingham as convention and visitors'
destination. (a) This section relates to Jefferson County. (b) The taxes levied by
this section shall become effective, or go into effect, on June 1, 1979. (c)(1) Commencing
on June 1, 1979, in addition to all other taxes imposed by law, there is hereby levied and
shall be collected by the director of revenue as herein provided a privilege or license tax
in the amount hereinafter prescribed against every person engaging in the county in the business
of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in
any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The director of revenue shall deduct
and pay to the treasury of the county one percent of the total amount of the taxes, to compensate
the county for the expenses incurred by it in collecting the taxes and in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.htm - 6K - Match Info - Similar pages

45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of
funds. (a) This section shall only apply to Calhoun County. (b) As used in this section,
state sales and use tax means the tax imposed by the state sales and use tax statutes, including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and
40-23-63. (c)(1) The County Commission of Calhoun County may levy in the police jurisdictions
of the incorporated municipalities in the county and in the unincorporated areas of the county,
in addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional
tax levied by this section shall be levied or collected on the sale, storage, use,
or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-242.htm - 11K - Match Info - Similar pages

45-8A-22.109
Section 45-8A-22.109 Contributions to the trust. (a) The secretary-treasurer shall receive
contributions to the trust that shall consist of the following: (1) All of the money, securities,
things of value, and assets belonging to any similar fund now being maintained by the City
of Anniston. (2) All money or properties that may be given or donated by any person, firm,
association, or corporation for the uses and purposes for which the trust is created, and
the retirement board may take by gift, grant, devise, or bequest, any money, personal property
or real estate, or any interest therein or any right of property for the benefit of the trust.
(3) Participant Contributions. a. Employee Contributions. Effective prior to October 1, 2002,
10 percent of each participant's monthly compensation, including overtime and any other pay,
which shall be deducted from such compensation and paid to the secretary-treasurer on or before
the tenth day each month next succeeding the month in which such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8A-22.109.htm - 6K - Match Info - Similar pages

11-92C-8
Section 11-92C-8 Powers of authority. (a) The authority shall have the following powers,
together with all powers incidental thereto or necessary to the discharge thereof in corporate
form: (1) To have succession by its corporate name for the duration of time, which may be
in perpetuity, subject to Section 11-92C-20, specified in its certificate of incorporation.
(2) To sue and be sued in its own name and to prosecute and defend civil actions in any court
having jurisdiction of the subject matter and of the parties; provided that the authority
shall be deemed to be a governmental entity as defined in Chapter 93 of this title for the
purpose of limiting the damages for which the authority may be liable. (3) To adopt and make
use of a corporate seal and to alter the seal at its pleasure. (4) To adopt and alter bylaws
for the regulation and conduct of its affairs and business. (5) To acquire, whether by purchase,
construction, exchange, gift, lease, or otherwise, and to refinance existing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-92C-8.htm - 12K - Match Info - Similar pages

27-4A-3
Section 27-4A-3 Generally. (a) Subject to the exceptions and exemptions hereinafter
set forth, for the year beginning on January 1, 1995, and for each year thereafter, every
insurer shall pay to the commissioner a premium tax equal to the percentage, as set out in
this subsection, of the premiums received by the insurer for business done in this state,
whether the same was actually received by the insurer in this state or elsewhere: (1) PREMIUM
TAX ON LIFE INSURANCE PREMIUMS. a. Except as hereinafter provided, the rates of taxation on
life insurance premiums shall be those amounts set out in the following schedule: Year Foreign
Insurers Domestic Insurers 1995 2.9 1.3 1996 2.8 1.6 1997 2.7 1.8 1998 2.5 2.1 Every Year
Thereafter 2.3 2.3 b. Individual life insurance policies in a face amount of greater than
$5,000 and up to and including $25,000, excluding group life insurance policies, shall be
taxed at the rate of one percent per annum. c. Individual life insurance policies in a face...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-4A-3.htm - 16K - Match Info - Similar pages

40-10-121
Section 40-10-121 Manner of redemption of land sold to state. THIS SECTION WAS
AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. TO SEE THE
AMENDED VERSION, SEE THE VERSION LABELED PENDING. (a) In order to obtain the redemption of
land from tax sales where the same has been heretofore or hereafter sold to the state, the
party desiring to make such redemption shall apply therefor as hereinafter provided and shall
deposit with the judge of probate of the county in which the land is situated the amount of
money for which the lands were sold, with interest thereon at the rate of 12 percent, together
with the amount of all taxes found to be due on such land since the date of sale, as provided
herein, with interest at the rate of 12 percent and all costs and fees due to officers. (b)
Upon application to the probate judge to redeem land where the same has been sold to the state
for taxes, which application shall be made on blank forms to be furnished by the Land...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-121.htm - 4K - Match Info - Similar pages

40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) There is hereby 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 engaged in and in the amount to be determined by the application of rates against
gross receipts, as follows: Upon every person, firm or corporation engaged or continuing within
this state in the business of contracting to construct, reconstruct or build any public highway,
road, bridge, or street, an amount equal to five percent of the gross receipts derived from
performance of such contracts. The term "gross receipts" is herein defined to include
only those amounts derived and received by the contractor from the performance of such contracts.
(b) The proceeds of the taxes levied by this section, after deduction of the cost of
administration and collection of such taxes, shall be distributed as follows: (1)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-50.htm - 4K - Match Info - Similar pages

40-29-24
Section 40-29-24 Surrender of property subject to levy; "person" defined.
(a) Requirement. Except as otherwise provided in subsection (b), any person in possession
of (or obligated with respect to) property or rights to property subject to levy upon which
a levy has been made shall, upon demand of the Commissioner of Revenue or his delegate, surrender
such property or rights (or discharge such obligation) to the Commissioner of Revenue or his
delegate, except such part of the property or rights as is, at the time of such demand, subject
to an attachment or execution under any judicial process. (b) Enforcement of levy. (1) EXTENT
OF PERSONAL LIABILITY. Any person who fails or refuses to surrender any property or rights
to property, subject to levy, upon demand by the Commissioner of Revenue, shall be liable
in his own person and estate to the State of Alabama in a sum equal to the value of the property
or rights not so surrendered, but not exceeding the amount of taxes for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-24.htm - 3K - Match Info - Similar pages