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40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection, sales of
motor fuel to the following are exempt from the tax levied by subsection (a) of Section 40-17-325
and shall not be paid at the rack: (1) All motor fuel exported from this state for which proof
of export is available in the form of a terminal issued destination state shipping document
that is a. exported by a supplier who is licensed in the destination state or b. is sold by
a supplier to a licensed exporter for immediate export to a state for which the applicable
destination state motor fuel excise tax has been collected by the supplier who is licensed
to remit the tax to the destination state. If the motor fuel is exempt from the excise tax
due to the product being exported from this state, then the motor fuel exported from this
state shall also be exempt from the inspection fee imposed under Section 8-17-87. This exemption
shall not apply to any motor fuel which is transported and delivered...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-329.htm - 14K - Match Info - Similar pages
45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun County. (b) As used in this section, state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the
incorporated municipalities in the county and in the unincorporated areas of the county, in
addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-242.htm - 11K - Match Info - Similar pages
45-25-11
Section 45-25-11 Compensation of revenue commissioner, judge of probate, and license official.
(a) All compensation and expense allowance increases provided in this section shall be subject
to the approval of the DeKalb County Commission. (b)(I) Beginning January 1, 1999, the Revenue
Commissioner of DeKalb County shall receive an additional expense allowance of five thousand
dollars ($5,000) per annum, which shall be in addition to all other compensation, expense
allowances, or salary provided by law. The expense allowance shall be payable in equal monthly
installments from the general fund of the county. (2) Beginning January 1, 2000, the Revenue
Commissioner of DeKalb County shall receive an additional expense allowance of five thousand
dollars ($5,000) per annum, which expense allowance shall be in addition to all other compensation,
expense allowance, or salary provided by law. This expense allowance shall be payable in equal
monthly installments from the general fund of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-11.htm - 3K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-222.htm - 4K - Match Info - Similar pages
45-45-200.02
Section 45-45-200.02 Residential building permit fee; North Alabama Homebuilding Academy. (a)
The Legislature finds that there is a shortage of individuals skilled in trades relating to
the residential construction industry in Madison County, including municipalities that are
located wholly or partially within the county and that, as authorized under Amendment 772
to the Constitution of Alabama of 1901, now appearing as Section 94.01 of the Official Recompilation
of the Constitution of Alabama of 1901, as amended, the county and municipalities of the county
may lend credit to or grant public funds and things of value in aid of the promotion of the
residential construction industry within Madison County. (b) The Madison County Commission
and the governing bodies of any municipality located wholly or partially within Madison County
may levy up to twenty dollars ($20), in addition to any other amount authorized by law, for
the issuance of a residential building permit. A municipality may...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-200.02.htm - 5K - Match Info - Similar pages
45-49-101.07
Section 45-49-101.07 Contesting notice of violation; procedures. (a) No person shall be responsible
for payment of a civil fine for a notice of violation issued under this part if the operator
of the vehicle that is the subject of the notice of violation is adjudicated to have not committed
a violation or there is otherwise a lawful determination that no civil penalty may be imposed.
Any person receiving a notice of violation pursuant to this part, in accordance with the procedure
set out in this part and on the notice of violation, may contest the notice of violation by
obtaining a hearing in the court. (b) District and municipal courts of Mobile County are hereby
vested with the power and jurisdiction to adjudicate a notice of violation issued pursuant
to this part as a civil offense whenever the offense is alleged to have occurred within the
geographic jurisdiction of the court. (c) The following procedures shall apply to proceedings
to contest a notice of violation issued pursuant...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-101.07.htm - 4K - Match Info - Similar pages
9-11-45
Section 9-11-45 License to hunt on wildlife management areas; fee; violations. (a) Unless a
person is properly licensed for a particular activity under the wildlife heritage license,
any person who hunts on state operated wildlife management areas in this state shall pay a
special annual license fee of fifteen dollars ($15) in addition to the amount of the resident
or nonresident's licenses specified in Sections 9-11-44 to 9-11-49, inclusive, payment of
which shall be evidenced by a stamp, license, big game tag system, or other appropriate method
as the Commissioner of Conservation and Natural Resources may prescribe. (b) The issuing officer
or authority shall be allowed a fee of one dollar ($1) for each special license issued by
him or her, which issuing fee shall be in addition to the cost of the special license. In
counties where the judge of probate or issuing officer is on the fee system, the issuing fee
shall be retained by the judge of probate or issuing officer, and in counties...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-45.htm - 2K - Match Info - Similar pages
45-9-84
Section 45-9-84 Operations. (a) There is hereby created within the judge of probate's office
of Chambers County a license division which shall issue all licenses issued through the judge
of probate's office, except marriage licenses. The county commission shall furnish suitable
quarters and provide the necessary forms, books, stationery, records, equipment, and supplies,
except such stationery forms and supplies as are furnished pursuant to law by the State Department
of Finance or the State Comptroller. The county commission shall also provide such clerks,
and other assistants for the judge of probate as shall be necessary from time to time for
the proper and efficient performance of the duties of his or her office. The judge of probate
shall have authority to employ such clerks, and other assistants, and to fix their compensation;
however, the number and compensation of such clerks and other assistants shall be subject
to the approval of the county commission. The compensation of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-84.htm - 7K - Match Info - Similar pages
45-17-82
Section 45-17-82 Creation of division; powers and duties. (a) There is hereby created within
the probate judge's office of Colbert County a license division which shall issue all licenses
issued through the probate judge's office, except marriage licenses. The county commission
shall furnish suitable quarters and provide the necessary forms, books, stationery, records,
equipment, and supplies, except such stationery forms and supplies as are furnished pursuant
to law by the State Department of Finance or the state Comptroller. The county commission
shall also provide such clerks, and other assistants for the probate judge as shall be necessary
from time to time for the proper and efficient performance of the duties of the office. The
probate judge shall have authority to employ such clerks, and other assistants, and to fix
their compensation; however, the number and compensation of such clerks and other assistants
shall be subject to the approval of the county commission. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-82.htm - 6K - Match Info - Similar pages
23-2-169
Section 23-2-169 Use of toll collection facility without payment; collection. THIS SECTION
WAS AMENDED BY ACT 2019-501 IN THE 2019 REGULAR SESSION, EFFECTIVE JANUARY 1, 2024. TO SEE
THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. (a) The owner and operator of a vehicle
driven on a toll road, bridge, causeway, or tunnel and through a toll collection point without
payment of the required toll is jointly and severally liable to the authority, department,
or private toll entity to pay the required toll, administrative fees, and civil penalty as
provided in this article. The authority, department, or private toll entity or an agent or
representative thereof may pursue collection of the required toll as provided for in this
article. (b) A certified written report or a facsimile thereof, sworn to or affirmed by the
authority, department, private toll entity, or an agent or representative thereof that a toll
violation has occurred, based upon inspection of photographs, microphotographs,...
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