23-1-51
Section 23-1-51 Purchase of motor fuels, oils, greases, and lubricants. (a) All motor
fuels, oils, greases, and lubricants bought by or for the State Department of Transportation
for use in each county in which the construction, maintenance, and repair of the county roads
and bridges have been transferred to the State Department of Transportation shall be purchased
from vendors and suppliers residing in the county where such motor fuels, oils, greases, and
lubricants are to be used. All such purchases shall be made on the basis of competitive bids,
and contracts and purchase orders shall be awarded to the lowest responsible bidder as provided
by law. (b) The Division of Purchases and Stores of the state Finance Department, with the
approval of the State Department of Transportation, shall make rules and regulations relating
to the manner of advertising for bids, receiving bids, and executing contracts for such items
as are enumerated in subsection (a) of this section. (c) Any contract...
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41-4-180
Section 41-4-180 Established; duties generally. There shall be in the Department of
Finance the Division of Service. The functions and duties of the Division of Service shall
be as follows: (1) To provide for the stamping and mailing for each state department, board,
bureau, commission, agency, and office located and operating in the City of Montgomery and
to operate a central mailing room or rooms and service for the departments, boards, bureaus,
commissions, agencies, and offices. The Director of Finance shall direct the delivery of mail
to such mailing room or rooms by these departments, boards, bureaus, commissions, agencies,
and officers as the director may see fit, ready to be delivered to the United States Post
Office, except that it shall not be stamped with postage stamps or by means of a postage meter.
Every piece of mail, when so delivered, shall bear the name of the department, board, bureau,
commission, agency, or office of the state sending it, and all mail received in a...
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45-11-244.03
Section 45-11-244.03 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
On the storage, use, or other consumption in the county of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing, or reconditioning of vessels, barges, ships, other watercraft and commercial
fishing vessels of over five tons load displacement as registered with the United States Coast
Guard and licensed by the State of Alabama Department of Conservation and Natural Resources,
purchased at retail on or after the effective date of such tax, for storage, use, or other
consumption in the county at the rate of one percent of the sales price of such property or
the amount of tax collected by the seller, whichever is greater, except as provided in...

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45-11-245.03
Section 45-11-245.03 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
On the storage, use, or other consumption in the county of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing, or reconditioning of vessels, barges, ships, other watercraft and commercial
fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard
and licensed by the State of Alabama Department of Conservation and Natural Resources, purchased
at retail on or after the effective date of such tax, for storage, use, or other consumption
in the county at the rate of one percent of the sales price of such property or the amount
of tax collected by the seller, whichever is greater, except as provided in subdivisions...

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45-10-244.02
Section 45-10-244.02 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
An excise tax is hereby authorized to be levied and imposed on the storage, use, or other
consumption in the county of tangible personal property (not including, however, materials
and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning
of vessels, barges, ships, and other watercraft of more than 50 tons burden) purchased at
retail on or after the effective date of such tax, for the storage, use, or other consumption
in the county on or after the effective date of such tax, at the rate of not exceeding one
percent of the sale price of such property, except as provided in subdivision (2), (3), (4),
and (5); (2) An excise tax is hereby authorized to be levied and imposed on the storage, use,...

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45-22-243.02
Section 45-22-243.02 Levy of use tax. (a) There is hereby levied and imposed an excise
tax on the storage, use, or other consumption of property in Cullman County as hereinafter
provided in this section: (1) An excise tax is hereby levied and imposed on the storage,
use, or other consumption in the county of tangible personal property (not including, however,
materials and supplies bought for use in fulfilling a contract for the painting, repairing,
or reconditioning of vessels, barges, ships, and other watercraft of more than 50 tons burden)
purchased at retail on or after the effective date of such tax, for the storage, use, or other
consumption in the county on or after the effective date of such tax, at the rate of one percent
of the sale price of such property, except as provided in subdivisions (2), (3), and (4);
(2) An excise tax is hereby levied and imposed on the storage, use, or other consumption in
the county of any machines used in mining, quarrying, compounding,...
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45-40-245.32
Section 45-40-245.32 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
An excise tax is hereby authorized to be levied and imposed on the storage, use, or other
consumption in the county of tangible personal property not including, however, materials
and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning
of vessels, barges, ships, and other watercraft of more than 50 tons burden purchased at retail
on or after the effective date of such tax, for the storage, use, or other consumption in
the county on or after the effective date of such tax, at the rate of not exceeding one percent
of the sale price of such property, except as provided in subdivisions (2), (3), (4), and
(5). (2) An excise tax is hereby authorized to be levied and imposed on the storage, use,...

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11-3-61
Section 11-3-61 Procurement or purchasing programs. (a) In addition to authority granted
in Section 11-3-60, a county commission may adopt a procurement or purchasing program
designed to simplify the purchasing of certain tangible personal property provided the program
is designed in a manner that shall provide significant cost savings to the county and includes
written policy and procedures for implementation and administration of the program as set
out in subsection (c). For the purposes of this article, a procurement or purchasing program
is a purchase payment program utilized as an alternative purchase order process with vendors
agreeing to participate in such process. The program shall be approved by the county commission
in order to allow individualized purchases of tangible personal property items which have
received prior approval by the county commission through use of a card programmed for limited
purchases of specific items by an individual designated by the county...
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23-1-66
Section 23-1-66 Disposal of surplus personal property - Sale procedures. (a) This section
shall apply only to the property which has been held by the State Department of Transportation
for a period of not less than 60 days from the date the property is first published in the
list of surplus personal property, as set out in subsection (b) of Section 23-1-65
and not purchased by any agency as set out in subsection (c) of Section 23-1-64. (b)
All contracts made by, or on behalf of, the State Department of Transportation for the sale
or disposal of tangible personal property owned by the State Department of Transportation,
other than types of property, the disposal of which is otherwise provided for by law, or which,
by nature, are incapable of sale by auction or bid, shall be let by free and open competitive
public auction or sealed bids. (c) Every proposal to make a sale covered by this section
shall be advertised for at least two weeks in advance of the date fixed for receiving bids....

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45-1-243.02
Section 45-1-243.02 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
An excise tax is hereby authorized to be levied and imposed on the storage, use, or other
consumption in the county of tangible personal property (not including, however, materials
and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning
of vessels, barges, ships, and other watercraft of more than 50 tons burden) purchased at
retail on or after the effective date of such tax, for the storage, use, or other consumption
in the county on or after the effective date of such tax, at the rate of not exceeding one
percent of the sale price of such property, except as provided in subdivisions (2), (3), (4),
and (5); (2) An excise tax is hereby authorized to be levied and imposed on the storage, use,...

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