45-46-84.21
Section 45-46-84.21 Assessment and collection of taxes. The judge of probate shall perform all duties relating to the assessment and collection of ad valorem taxes and casual sales and use taxes and any other taxes on motor vehicles in the county, which have heretofore been performed by the revenue commissioner and shall also collect any other taxes that may hereafter be levied. The Revenue Commissioner of Marengo County is hereby relieved of all duties and responsibilities relative to the assessment and collection of taxes of such motor vehicles. The judge of probate shall receive the commissions and fees now allowed the revenue commissioner for performing these functions and any future fees set by law, and such fees and commissions shall be remitted to the county general fund. Reporting and remitting of such tax shall be made at the same time as other reports and remittances are now made by the judge of probate. (Act 88-767, 1st Sp. Sess., p. 176, § 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-84.21.htm - 1K - Match Info - Similar pages
45-8-200.13
Section 45-8-200.13 State Department of Revenue to furnish forms and blanks. The State Department of Revenue shall furnish the commissioner of licenses all forms and blanks necessary in connection with the performance of his or her duties in the assessment and collection of ad valorem taxes on automobiles, trucks, or other motor vehicles. (Act 1965, No. 154, p. 218, §14.)...
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45-3-84.66
Section 45-3-84.66 Books, records, and blanks. The State Comptroller, the State Department of Revenue, and the State Department of Finance shall furnish the judge of probate all books, records, and blanks now or hereafter required by law to be furnished to judges of probate, tax assessors, tax collectors, revenue commissioners, or license commissioners in connection with the performance of their duties in the issuance of license plates and titles on motorized and non-motorized vehicles and the assessment and collection of ad valorem taxes and sales taxes on motor vehicles, motor vehicle titles, and non-motorized vehicles. (Act 98-120, p. 145, §7.)...
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45-47-81.03
Section 45-47-81.03 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE JULY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The judge of probate is relieved of all duties and responsibilities relating to the assessment and collection of taxes, commissions, and issuance fees on motor vehicles. The revenue commissioner shall receive the commissions and fees currently allocated to the judge of probate for performing these functions, and those fees and commissions shall be remitted to the county general fund. Reporting and remitting the collections of those fees shall be made by the revenue commissioner or as otherwise required by law. (b) The Revenue Commissioner of Marion County shall perform all duties relating to the issuance of motor vehicle license plates in the county and shall perform all duties relating to the assessment and collection of ad valorem taxes, commissions, fees, or other charges imposed by law on motor vehicles, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-81.03.htm - 1K - Match Info - Similar pages
45-7-83.12
Section 45-7-83.12 Department of Revenue to furnish books, records, and blanks. The State Comptroller, the State Department of Revenue, and the State Department of Finance shall furnish the judge of probate all books, records, and blanks now or hereafter required by law to be furnished to judges of probate, tax assessors, tax collectors, revenue commissioners, or license commissioners in connection with the performance of their duties in the issuance of license plates and titles on motorized and non-motorized vehicles and the assessment and collection of ad valorem taxes and sales taxes on motor vehicles, motor vehicle titles, and non-motorized vehicles. (Act 2003-197, p. 516, §7.)...
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45-42-200.12
Section 45-42-200.12 Books, records, and blanks. The Comptroller, the State Department of Revenue, the State Department of Finance, and State Department of Conservation and Natural Resources are hereby required to furnish to the county license commissioner all books, records, and blanks now or hereafter required by law to be furnished to judges of probate, tax assessors, and tax collectors in connection with the performance of their duties in the issuance of automobile license plates and the assessment and collection of ad valorem tax thereon, and in connection with the performance of their duties relative to the issuance of privilege licenses and all other licenses. (Act 84-804, p. 221, § 13.)...
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40-5-4
Section 40-5-4 Commissions. The tax collector shall be entitled to receive commissions on taxes collected by him, not including taxes on real estate bid in by the state at tax sales and taxes which would be due on property except for the provisions of the presently applicable law exempting homesteads from state taxes, as follows: In counties where collections, not including taxes on real estate bid in by the state at tax sales and taxes which would be due on property except for the provisions of the presently applicable law exempting homesteads from state taxes, do not exceed $12,000, the rate of commission shall be 10 percent on the first $5,000, five percent on the next $4,000 and four percent on the remainder. The commission herein provided for is to be calculated on collections for real property and personal property, except motor vehicles, for the general fund of the state and county. In counties where the collections, not including taxes on real estate bid in by the state at tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-4.htm - 3K - Match Info - Similar pages
45-39-200.12
Section 45-39-200.12 Books, records, and blanks. The Comptroller, the State Department of Revenue, and the State Department of Finance are hereby required to furnish to the county license commissioner, all books, records, and blanks now or hereafter required by law to be furnished to judges of probate, tax assessors, and tax collectors in connection with the performance of their duties in the issuance of automobile license plates and the assessment and collection of ad valorem tax thereon, and in connection with the performance of their duties relative to the issuance of privilege licenses. (Act 79-107, p. 129, §13.)...
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45-49-202
Section 45-49-202 License procedures by mail. (a) This section shall apply only in counties having a population of 300,000 or more according to the last or any subsequent federal census. (b) On or after September 1st of each year, the Judge of Probate of Mobile County, if he or she elects to do so, may mail an application in the form and containing the information hereinafter provided to all owners of motor vehicles listed as such in the motor vehicle license records, including transfers, in his or her office or, at his or her option, to such owners as request that such application be mailed to them. (c) The application shall be on a form to be provided by the State Department of Revenue. The application form shall contain a space for the name and address of the owner of the motor vehicle and the make, model, year, and motor number of his or her motor vehicle and such other information with respect thereto as the State Department of Revenue may prescribe. The application form shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-202.htm - 6K - Match Info - Similar pages
45-37-246
Section 45-37-246 License procedures by mail. (a) This section shall apply only in counties having a population of 300,000 or more according to the last or any subsequent federal census. (b) On or after September 1st of each year, the judge of probate of each county may, if he or she elects to do so, mail an application in the form and containing the information hereinafter provided to all owners of motor vehicles listed as such in the motor vehicle license records, including transfers, in his or her office or, at his or her option, to such owners as request that such application be mailed to them. (c) The application shall be on a form to be provided by the State Department of Revenue. The application form shall contain a space for the name and address of the owner of the motor vehicle and the make, model, year, and motor number of his or her motor vehicle and such other information with respect thereto as the State Department of Revenue may prescribe. The application form shall also...
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