|
40-4-2
Section 40-4-2 Amount and payment of commissions. The tax assessor shall be entitled to receive
from the tax collector, out of the first money collected by him, giving duplicate receipts
therefor, one of which receipts shall be forwarded to the Comptroller by the tax collector,
the following commissions: In counties where the 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 law exempting homesteads from state taxes, do not exceed $12,000, the
rate 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 collections, not including taxes on property bid in by the state
at tax sales and taxes which would be due on property except for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-4-2.htm - 3K - Match Info - Similar pages
40-12-264
Section 40-12-264 Time limit for purchase of tags or plates; dealer plates; manufacturer plates.
(a) Any person, including a motor vehicle dealer, acquiring a new or used motor vehicle may
be granted a grace period of 20 calendar days from date of acquisition to procure a license
tag or plate. (b) Notwithstanding Section 32-6-65, a new or used motor vehicle dealer who
has a current regulatory license required under this article and a dealer license as required
by Section 40-12-51 or Section 40-12-169 may purchase dealer license plates from the department
upon presentation of the current licenses and payment of the fee for a private passenger automobile
as provided in subdivision (1) of subsection (a) of Section 40-12-242 and subsection (a) of
Section 40-12-273 per dealer plate. An additional two dollar ($2) issuance fee shall also
be collected by the department. A new or used motor vehicle dealer that has a current regulatory
license required under this article and a dealer license as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-264.htm - 10K - Match Info - Similar pages
40-12-392
Section 40-12-392 License - Applications; inspection of records; restrictions on sales; liability
insurance. (a) The application for a master dealer license shall be in such form and shall
be subject to such rules as may be prescribed by the commissioner. An application shall be
verified by the oath or affirmation of the applicant. If the applicant is a sole proprietorship,
the application shall contain the name and residence of the applicant. If the applicant is
a partnership, the application shall contain the names and residences of each partner. If
the applicant is a corporation, the application shall contain the names and residences of
the officers and directors. If the applicant is a new motor vehicle dealer, or used motor
vehicle dealer in this state, the application shall contain the state sales tax number assigned
to the applicant. The application shall enumerate the number of new and used vehicles sold
during the previous calendar year; describe the exact location of the place...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-392.htm - 4K - Match Info - Similar pages
27-7-5.3
Section 27-7-5.3 Licenses - Limited license for self-service storage facility. (a) As used
in this section, the following terms shall have the following meanings: (1) LIMITED LICENSEE.
A person or entity authorized to sell certain coverages for personal property maintained in
self-service storage facilities pursuant to this section. (2) OCCUPANT. A person, his or her
sublessee, successor, or assign entitled to the use of the storage space at a self-service
storage facility under a rental agreement, to the exclusion of others. (3) OWNER. The owner,
operator, lessor, or sublessor of a self-service storage facility, his or her agent, or any
other person authorized by him or her to manage the self-service storage facility or to receive
rent from an occupant under a rental agreement. (4) PERSONAL PROPERTY. Any movable property
not affixed to land including, but not limited to, goods, wares, merchandise, motor vehicles,
watercraft, and household items and furnishings. (5) RENTAL AGREEMENT....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-7-5.3.htm - 7K - Match Info - Similar pages
40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section,
it shall be unlawful for any person to print, publish, or divulge, without the written permission
or approval of the taxpayer, the return of any taxpayer or any part of the return, or any
information secured in arriving at the amount of tax or value reported, for any purpose other
than the proper administration of any matter administered by the department, a county, or
a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical
information pertaining to taxes may be disclosed at the discretion of the commissioner or
his or her delegate to the legislative or executive branch of the state. Upon request, the
commissioner or his or her delegate may make written disclosure as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-10.htm - 8K - Match Info - Similar pages
40-29-22
Section 40-29-22 Lien for taxes - Validity and priority against certain persons. (a) Purchasers,
holders of security interests, mechanic's lienors, and judgment lien creditors. The lien imposed
by Section 40-29-20 shall not be valid as against any purchaser, holder of a security interest,
mechanic's lienor, or judgment lien creditor until notice thereof which meets the requirements
of subsection (f) has been filed by the Commissioner of Revenue or his delegate, and shall
not be perfected as against any purchaser, holder of a security interest, mechanic's lienor,
or judgment lien creditor until the date such notice is filed. (b) Protection for certain
interest even though notice filed. Even though notice of a lien imposed by Section 40-29-20
has been filed, such lien shall not be valid: (1) SECURITIES. With respect to a security (as
defined in subsection (g)(4)): a. As against a purchaser of such security who at the time
of purchase did not have actual notice or knowledge of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-22.htm - 17K - Match Info - Similar pages
40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns, maintains
or keeps in this state a manufactured home as defined according to subsection (n) of this
section, except a manufactured home that constitutes a part of the inventory of a manufacturer
or dealer, shall pay an annual registration fee of $24 for an owner occupied single wide (one
transportable module) manufactured home, $48 for an owner occupied double wide or larger (two
or more transportable modules) manufactured home, $48 for a commercial single wide (one transportable
module) manufactured home, or $96 for a commercial double wide or larger (two or more transportable
modules) manufactured home, provided, however, that any manufactured home 10 years of age
or greater but less than 20 years of age shall pay 75 percent of the above stated fees, and
any manufactured home 20 years of age or greater shall pay 50 percent of the above stated
fees; and upon payment thereof such owner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-255.htm - 15K - Match Info - Similar pages
40-17-350
Section 40-17-350 Transportation of motor fuel; inspections. (a) Each person operating a refinery
or terminal in Alabama shall prepare and provide to the driver of every highway vehicle receiving
motor fuel at the facility a shipping document setting out on its face the destination state
as represented to the terminal operator by the shipper or the shipper's agent. Failure to
comply with this subsection may result in a department imposed penalty of not less than five
hundred dollars ($500) nor more than one thousand dollars ($1,000), to be multiplied by the
sum of the current violation plus prior violations of this subsection. (b) Every person transporting
motor fuel in Alabama in a highway vehicle other than in its supply tank shall carry on board
a shipping document issued by the facility where the motor fuel was obtained. The shipping
document shall set out on its face the state of destination of the motor fuel transported
in the highway vehicle. Violation of this subsection...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-350.htm - 14K - Match Info - Similar pages
11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals;
determination of gross receipts; construction with other provisions. (a) Every taxpayer required
to purchase a business license under this chapter shall: (1) Purchase a business license for
each location at which it does business in the municipality, except as otherwise provided
by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers
subject to state licensing board oversight, be classified into one or more of the following
2002 North American Industrial Classification System ("NAICS") sectors and applicable
sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE
SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION
111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat
Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
45-21-84
Section 45-21-84 Assessment and collection of motor vehicle taxes, etc.; titles and licenses.
The Judge of Probate of Crenshaw County shall perform all duties relative to the assessment
and collection of taxes on motor vehicles, motor vehicle titles, and non-motorized vehicles
in Crenshaw County which the revenue commissioner is required under the law to perform. The
revenue commissioner shall be relieved of all duties and responsibilities relative to the
assessment and collection of taxes on motor vehicles, motor vehicle titles, and non-motorized
vehicles, and the judge of probate shall have all the duties and responsibilities relative
to the assessment and collection of taxes and issuance of motor vehicle licenses and titles
for motorized and non-motorized vehicles. For purposes of this subpart, the term "motor
vehicle" shall mean the same as defined in Article 5, commencing with Section 40-12-240,
Chapter 12, Title 40. (Act 2007-273, p. 371, ยง1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-84.htm - 1K - Match Info - Similar pages
|