40-9A-6
Section 40-9A-6 Failure to file; filing of false or incomplete information; enforcement
of reporting requirements. (a) If any lessee which is required to file the information required
by Section 40-9A-2 fails to file either such information or a notification of inability
as described in the first sentence of subsection (b) of Section 40-9A-2 within the
time frames set forth in said subsection (b), or files false information, or files information
that is so incomplete or inaccurate that the county tax assessor is unable to determine the
information required by Section 40-9A-3 with reasonable accuracy, then such lessee
shall be liable for a penalty equal in amount to $50 for each month or part of a month during
which the act or omission subjecting the lessee to a penalty under this section occurs
or continues. (b) The Department of Revenue is authorized to enforce the reporting requirements
of Section 40-9A-1 by injunctive relief in the courts of this state and shall be entitled
to...
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40-9A-4
Section 40-9A-4 Department of Revenue to compile information and submit to Legislature
report. The Department of Revenue shall, not later than May 1, 1993, compile the information
submitted pursuant to Section 40-9A-3 and provide to the Legislature the following
information: (a) A complete listing of all real and personal property located in the state
which is subject to a lease with a public authority, county, or municipality of the State
of Alabama. (b) A complete listing of the estimated fair and reasonable market value of such
real and personal property. (c) The estimated tax revenue produced by such real and personal
property if taxed at the rates applicable to taxable property located in the respective jurisdictions.
(d) A copy of all lists, if any, received by the department from tax assessors pursuant to
subsection (f) of Section 40-9A-3. The completeness of the information required to
be provided by the department pursuant to subsections (a) through (c) of this section
shall...
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40-22-1
Section 40-22-1 Deeds, bills of sale, etc. (a) Except as set out in subsection (b),
no deed, bill of sale, or other instrument of like character which conveys any real or personal
property within this state or which conveys any interest in any such property shall be received
for record unless the privilege or license tax is paid prior to the instrument being offered
for record as provided in subsection (c). (b) No privilege or license tax shall be required
for any of the following: (1) The transfer of mortgages on real or personal property within
this state upon which the mortgage tax has been paid. (2) Deeds or instruments executed for
a nominal consideration for the purpose of perfecting the title to real estate. (3) The re-recordation
of corrected mortgages, deeds, or instruments executed for the purpose of perfecting the title
to real or personal property, specifically, but not limited to, corrections of maturity dates
thereof, and deeds and other instruments or conveyances,...
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11-99-5
Section 11-99-5 Determination of tax increment base; aggregate valuation of taxable
property; acquisition or lease of property by public entity; identification of property; notice.
(a) Upon the creation of a tax increment district or adoption of any amendment pursuant to
subsection (c) of this section, the tax increment base shall be determined. (b) Upon
application in writing by the local finance officer, the tax assessor (or the officer of the
county performing the duties of a tax assessor) for each county in which any part of the district
is located shall determine according to his or her best judgment from all sources available
to him or her the full aggregate value of the taxable property in the district located in
that county. The aggregate valuation from all such tax assessors or other such public officials,
upon certification to the local finance officer, shall constitute the tax increment base of
the district. (c) If the public entity creating a tax increment district in which...
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23-1-56
Section 23-1-56 Contracts to do work - Qualification of bidders. (a) Prequalifications
of contractors. The Director of Transportation shall require all bidders to furnish a statement
under oath, on such forms as the State Department of Transportation may prescribe, of detailed
information with respect to their financial resources, equipment, past record, and experience
of both the firm and personnel of the organization, together with such other information as
the State Department of Transportation may deem necessary for carrying out the provisions
of this chapter. Such forms shall include a financial statement actually prepared by a certified
public accountant (C.P.A.) or any independent licensed public accountant approved by the Alabama
State Department of Transportation, an inventory of equipment listing its location and book
value, a listing of material and equipment houses with whom a line of credit is established
as well as those firms from whom principal materials and equipment...
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40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection
(f), the tax imposed by this article shall be due and payable to the department monthly on
or before the 20th day of the month next succeeding each month during which the storage, use,
or other consumption of tangible personal property became taxable hereunder. (b) Every seller
or person engaged in making retail sales of tangible personal property for storage, use, or
other consumption in this state, who alternatively: (1) Maintains, occupies, or uses, permanently
or temporarily, directly or indirectly, or through a subsidiary, or agent by whatever name
called, an office, place of distribution, sales, or sample room or place, warehouse or storage
place, or other place of business; (2) Qualifies to do business or registers with the state
to collect the tax levied by this chapter; (3) Employs or retains under contract any representative,
agent, salesman, canvasser, solicitor, or installer operating in...
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20-2-93
Section 20-2-93 Forfeitures; seizures. (a) The following are subject to forfeiture:
(1) All controlled substances which have been grown, manufactured, distributed, dispensed,
or acquired in violation of any law of this state; (2) All raw materials, products, and equipment
of any kind which are used or intended for use in manufacturing, cultivating, growing, compounding,
processing, delivering, importing, or exporting any controlled substance in violation of any
law of this state; (3) All property which is used or intended for use as a container for property
described in subdivision (1) or (2) of this subsection; (4) All moneys, negotiable instruments,
securities, or other things of value furnished or intended to be furnished by any person in
exchange for a controlled substance in violation of any law of this state; all proceeds traceable
to such an exchange; and all moneys, negotiable instruments, and securities used or intended
to be used to facilitate any violation of any law of this...
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25-4-134
Section 25-4-134 Procedures for collection of delinquent contribution payments. (a)
Generally. The contributions, interest, and penalties required to be paid under this chapter
shall be a first and prior lien upon all property and rights to property, real or personal,
of any employer subject to this chapter. The lien shall arise at the time the contribution
report, or the payment of the contributions, as the case may be, was due to have been filed
with or made to the Department of Labor. The secretary may file in the office of the judge
of probate of any county in this state a certificate which shall show the name of the department
for which it is filed, the amount and nature of the contributions, interest, and penalties
for which a lien is claimed together with any costs that may have accrued, the name of the
employer against whose property a lien for such contributions, interest, and penalties is
claimed and the date thereof. An error in the certificate of the amount shall not...
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40-12-222
Section 40-12-222 Levy and amount of tax. (a) In addition to all other taxes now imposed
by law, there is hereby levied and shall be collected as herein provided a privilege or license
tax on each person engaging or continuing within this state in the business of leasing or
renting tangible personal property at the rate of four percent of the gross proceeds derived
by the lessor from the lease or rental of tangible personal property; provided, that the privilege
or license tax on each person engaging or continuing within this state in the business of
leasing or renting any automotive vehicle or truck trailer, semitrailer, or house trailer
shall be at the rate of one and one-half percent of the gross proceeds derived by the lessor
from the lease or rental of such automotive vehicle or truck trailer, semitrailer, or house
trailer; provided further, that the tax levied in this article shall not apply to any leasing
or rental, as lessor, by the state, or any municipality or county in the...
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37-3-20
Section 37-3-20 Tariffs of common carriers. (a) Every common carrier by motor vehicle
shall file with the commission and keep open to the public inspection tariffs showing all
the rates, fares and charges for transportation and all services in connection therewith of
passengers or property in intrastate commerce in the State of Alabama between points on its
own route and between points on its own route and points on the route of any other such carrier,
or on the route of any common carrier by railroad or express, or water, when a through route
and route and joint rate shall have been established. Such rates, fares and charges shall
be stated in terms of lawful money of the United States. The tariffs required by this section
shall be published, filed and posted in such form and manner and shall contain such information
as the commission by reasonable regulation shall prescribe; and the commission is authorized
to reject any tariff filed with it which is not in consonance with this...
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