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40-10-4
receipt demanded addressed to the tax collector of the county; and with his endorsement thereon,
showing how and when served or showing his reason for not serving the same, and it must be
by the collector or his deputy returned into court on or before the first day of the next
term thereof. (b) If the party against whom such assessment was made has since died, and letters
testamentary or of administration have been granted upon his estate, such notice must in like
manner be served on his personal representatives, if a resident of the county. If the
property or other subjects embraced in any assessment were returned or listed by a guardian
or other person for a minor or person of unsound mind or by a trustee for his cestui que trust,
except husband or wife, or by personal representative for the estate of any deceased
person, or by a public officer, receiver, or appointee of any court, such notice must in like
manner be served on the party making the return, or his successor, and also...
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40-12-2
Section 40-12-2 Issuance; form of license; levy of county tax; actions for recovery of tax.
(a) Before any person, firm, or corporation shall engage in or carry on any business or do
any act for which a license by law is required, he, they, or it, except as otherwise provided,
shall pay to the judge of probate of the county in which it is proposed to engage in or carry
on such business or do such act, or to the commissioner of licenses or the state Department
of Revenue, as specified, the amount required for such license and shall comply with all the
other requirements of this title. (b) Upon the payment of the amount required for said license
and a fee of $1 herein provided for the issuance of such license and all costs and fees and
penalties which shall have accrued, or for which such person, firm, or corporation shall have
become liable in any proceedings commenced for the collection of such license, or to enforce
payment thereof, such probate judge, commissioner of licenses or...
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40-13-53
that are further processed into a finished aggregate or limestone product without being transported
on a public road, marble and marble by-products, iron ore, quartzite, coal, oil, and natural
gas and the severance of marble and marble by-products, iron ore, quartzite, coal, oil, and
natural gas shall not be subject to the provisions of this article. (b) The tax levied by
this article shall apply to all severed material severed from the ground within this state
and sold as tangible personal property, regardless of the place of sale or the fact
that delivery may be made outside the county, except that no tax shall be due on any such
minerals that are sold to a purchaser for use outside the state provided such minerals are
not transported on public roads in Alabama. Records relating to minerals purchased for use
outside the state, including method of delivery, shall be available for verification and audit
purposes to the department and the department shall make the records...
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40-21-121
Section 40-21-121 Levy of tax; procedure for collecting tax. (a) There is hereby levied, in
addition to all other taxes of every kind now imposed by law, and shall be collected as provided
herein, a privilege or license tax against every home service provider doing business in the
State of Alabama on account of the furnishing of mobile telecommunications service to a customer
with a place of primary use in the State of Alabama by said home service provider. The amount
of the tax shall be determined by the application of the rates against gross sales or gross
receipts, as the case may be, from the monthly charges from the furnishing of mobile telecommunications
service to a customer with a place of primary use in the State of Alabama and shall be computed
monthly with respect to each person to whom services are furnished at the rate of four percent
on bills dated prior to February 1, 2002, and at the rate of six percent on bills dated on
or after February 1, 2002, regardless of when the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-121.htm - 11K - Match Info - Similar pages
41-16-50
Section 41-16-50 Contracts for which competitive bidding required. (a) With the exception of
contracts for public works whose competitive bidding requirements are governed exclusively
by Title 39, all expenditure of funds of whatever nature for labor, services, work, or for
the purchase of materials, equipment, supplies, or other personal property involving
fifteen thousand dollars ($15,000) or more, and the lease of materials, equipment, supplies,
or other personal property where the lessee is, or becomes legally and contractually,
bound under the terms of the lease, to pay a total amount of fifteen thousand dollars ($15,000)
or more, made by or on behalf of any state trade school, state junior college, state college,
or university under the supervision and control of the Alabama Community College System, the
Alabama Fire College, the district boards of education of independent school districts, the
county commissions, the governing bodies of the municipalities of the state, and the...
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45-32-150.05
or by the president or executive officer of the association or corporation, stating that the
information contained in the application is true. (5) To make uniform rules and regulations
governing the holding, conducting, and operating of all race tracks, race meetings, and races
held in the county. (6) All books, records, maps, documents, and papers of the commission,
including those filed with the commission as well as those prepared by or for it, shall at
all times be open for the personal inspection of any officer of the State of Alabama,
or of any county, municipality, or other subdivision of the state, or of any official investigative
body or committee, and no person having charge or custody thereof shall refuse this right
to any officer of investigative body or committee, and it shall be the express duty of such
person to assist such officer or committee in locating records or information desired by them.
Any member or employee of the commission who violates this section...
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45-34-80.20
sheriff to enclose the summons in an envelope addressed to the person to be served and place
all necessary postage and a return address thereon with notice to the postal authorities not
to forward outside of the county. In the event the jury summons is returned to the sheriff
by the post office of the United States without delivery, the summons shall be made by the
sheriff returned NOT FOUND. All jury summons not returned by the post office shall be considered
for all purposes as sufficient personal and legal service. The provisions of this subsection
in reference to service by mail, however, shall not apply to jury summons returnable before
the court instanter, but such summons shall be served only as provided by the Alabama Rules
of Civil Procedure and this code. (b) In the service of summons and complaints or subpoenas
requiring the attendance of witnesses in any civil, criminal, equity, or other case or proceeding
in either the small claims court, district court, or circuit court,...
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45-49-252
Section 45-49-252 Definitions. The following words, phases, or terms as used in this part,
unless the context indicates otherwise, shall have the following meanings: (1) ABANDONED PROPERTY.
Wrecked or derelict property having no value other than nominal salvage value, if any, which
has been left abandoned and unprotected from the elements and shall include wrecked, inoperative,
or partially dismantled motor vehicles, trailers, boats, machinery, refrigerators, washing
machines, plumbing fixtures, and other similar articles which have no value other than nominal
salvage value, if any; and is in a condition violative of Alabama statutes. (2) ADMINISTRATIVE
DEPARTMENT. The department charged by the Mobile County Commission with the administrative
management of this part. (3) COMMISSION. The Mobile County Commission of Mobile County, Alabama.
(4) BULKY WASTE. Items whose large size precludes or complicates their handling by normal
collection, processing, or disposal methods. (5) BUNDLE. A...
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45-8-241.62
from the computation of any tax due hereunder the following: (1) The gross proceeds accruing
from the leasing or rental of film to a lessee who charges, or proposes to charge, admission
for viewing same; (2) The gross proceeds accruing from any charge in respect of the use of
docks or docking facilities furnished for boats or other craft operated on waterways; (3)
The gross proceeds accruing from any charge made by a landlord to a tenant in respect to the
leasing or furnishing of tangible personal property to be used on the premises of real
property leased by the same landlord to the same tenant for use as a residence or dwelling
place, including mobile homes; (4) The gross proceeds accruing from the leasing or rental
of tangible personal property to a lessee who acquires possession of the property for
the purpose of leasing or renting to another the same property under a leasing or rental transaction
subject to a tax hereunder; (5) The gross proceeds accruing from any charge made by...
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11-59-8
of incorporation unless sooner dissolved as provided in this chapter; (2) To sue and be sued
and to prosecute and defend civil actions in any court having jurisdiction of the subject
matter and of the parties; (3) To have and to use a corporate seal and to alter the same at
pleasure; (4) To acquire, whether by condemnation, purchase, exchange, gift, lease, devise
or otherwise, and to construct, enlarge, improve, maintain, equip, and furnish one or more
facilities, including all real and personal properties which the board of directors
of the corporation may deem necessary or convenient in connection therewith and regardless
of whether or not any such facilities shall then be in existence and whether or not the same
shall then be publicly or privately owned and whether or not the same shall then be used by
the municipality; (5) To operate and to lease to others any or all of its facilities; (6)
To fix and collect admission fees to and rents and charges for the use of its facilities...
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