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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-2.htm - 4K - Match Info - Similar pages
40-12-258
Section 40-12-258 Reregistration of certain stored motor vehicles; placement of license
tags. (a) Except for vehicles provided for in subsections (b) and (c), an individual reregistering
a motor vehicle that has been stored in this state and not used or operated on the public
highways of this state shall pay the annual license taxes and registration fees on the vehicle.
The license taxes and registration fees associated with the reregistering of motor vehicles
shall not be prorated. (b) The owners of motor vehicles commonly known as self-propelled campers
or house cars, when stored in this state and not used or operated on the public highways of
this state, upon reregistering, shall pay license taxes and registration fees on a monthly
prorated basis. (c) The owners of farm trucks and farm truck tractors and vintage vehicles,
without regard to subdivision (2) of subsection (c) of Section 40-12-290, when stored
in this state and not used or operated on the public highways of this state,...
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40-12-240
Section 40-12-240 Definitions. (a) For the purpose of this article, the following terms
shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama
Department of Revenue. (2) ESTABLISHED PLACE OF BUSINESS. A place actually occupied either
continuously or at regular periods at or from which a business or a part thereof is transacted.
(3) FARM TRACTOR. Every motor vehicle designed and used primarily as a farm implement for
drawing plows, mowing machines, and other implements designed and used for agricultural purposes
and only incidentally moved upon public highways. (4) FARMER. An individual, partnership,
cooperative corporation, or other entity actively engaged in agriculture or agricultural activities
as the same are circumscribed and defined in paragraphs a. and b. of Section 41-14-51(1).
(5) FLEET. A group of similarly classified fleet vehicles comprised of 50 or more units or
other amount as prescribed by the department. (6) FLEET OPERATOR. A person,...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby
approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article
I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state
and local tax liability of multistate taxpayers, including the equitable apportionment of
tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility
in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance
in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative
taxation. Article II. Definitions. As used in this compact: 1. "State" means a state
of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory
or possession of the United States. 2. "Subdivision" means any governmental unit
or special district of a state. 3. "Taxpayer" means any corporation, partnership,
firm,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
45-10-201.05
Section 45-10-201.05 Assessment of vehicles. Before any vehicle can be assessed, the
license commissioner shall be furnished the tag number presently on the vehicle unless the
vehicle is new, in which case a bona fide bill of sale from the dealer showing when the new
vehicle was bought shall be furnished. In the case of a used car brought into the state from
a state which provides that upon sale or transfer of the motor vehicle, the tags are either
surrendered to an appropriate authority or subsequently reissued by the seller, the commissioner
shall be furnished a bona fide certificate of title properly assigned which shows when the
car was sold to an individual, firm, corporation, or association living or operating in this
state. If the tag number or bill of sale or certificate of title is not furnished, the vehicle
shall be deemed to have been in the state the entire year for which taxes are being assessed.
(Act 92-382, p. 782, ยง6.)...
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40-12-253
Section 40-12-253 Ad valorem taxation of motor vehicles. (a) Effective January 1, 2000,
ad valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current
basis to coincide with the collection of motor vehicle license taxes and registration fees.
(1) Ad valorem taxes on motor vehicles shall become due and payable on the first day of the
registration renewal month of the owner, the date the motor vehicle enters the State of Alabama,
the date the motor vehicle is removed from the inventory of a dealer, or the date on which
the motor vehicle is otherwise determined to be taxable, whichever comes first. Ad valorem
taxes on motor vehicles shall become delinquent on the first day of the month following the
registration renewal month for the owner or as otherwise provided by law. (2) Ad valorem tax
on motor vehicles shall be collected through the last day of the month which precedes the
assigned registration renewal month for the owner as provided in Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-253.htm - 12K - Match Info - Similar pages
40-12-270
Section 40-12-270 Disbursement of net proceeds from license taxes and registration fees;
Secondary Road Committee created. (a) The moneys collected each month by the judge of probate
from motor vehicle license taxes and registration fees, after deducting therefrom the amounts
referred to in subdivisions (1) and (2) of subsection (a) of Section 40-12-269, the
moneys remaining after making the said deductions being referred to in this section
as "the net proceeds," shall be disbursed by the judge of probate as follows: (1)
That portion of the net proceeds that consists of additional amounts paid under the schedule
of additional amounts set forth in subsection (b) of Section 40-12-248 shall be remitted
by the judge of probate to the State Treasurer who shall distribute said amounts as follows:
a. 64.75 percent of said amounts shall be distributed by the State Treasurer to the State
of Alabama; b. 35.25 percent of said amounts shall be apportioned and distributed by the State
Treasurer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-270.htm - 12K - Match Info - Similar pages
45-12-240.40
Section 45-12-240.40 Motor vehicle licensing. (a) The Revenue Commissioner of Choctaw
County shall perform all duties relative to the assessment and collection of taxes on motor
vehicles, motor vehicle titles, and nonmotorized vehicles in Choctaw County which the judge
of probate is required under the law to perform. The judge of probate shall be relieved of
all duties and responsibilities relative to the assessment and collection of taxes on motor
vehicles, motor vehicle titles, and nonmotorized vehicles, and the revenue commissioner 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 section the term "motor vehicle" shall mean the same
as defined in Article 5, Chapter 12, Title 40. (b) Before entering upon the additional duties
imposed by this section, the revenue commissioner shall execute an additional bond
in a sum...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-240.40.htm - 7K - Match Info - Similar pages
45-8-240.31
Section 45-8-240.31 Delinquent taxes statement; list of delinquent properties; newspaper
notice; trial and decree of sale; fees; reports. (a) After the first day of January, the Tax
Collector of Calhoun County shall mail a statement to all delinquent taxpayers addressed to
the party in whose name the property was assessed, showing a brief description of the property,
and the amount of taxes, fees, and cost due. It shall be the duty of such party to pay the
taxes and fees assessed and charged against the property. The failure to comply with the requirement
of this section, or the failure to receive the statement shall not invalidate a sale
of the property for taxes, nor invalidate the title of any property sold for taxes. (b)(1)
Within the time allowed by law, it shall be the duty of the tax collector to furnish the judge
of probate a list of all property on which the entire amount of taxes have not been paid,
which list shall show the name of the person to whom the property was...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-240.31.htm - 7K - Match Info - Similar pages
32-6-155.2
Section 32-6-155.2 "In Memory" license plate honoring deceased family members.
(a) Notwithstanding Sections 32-6-64, 32-6-67, and 32-6-68, upon application to the judge
of probate or license commissioner, compliance with motor vehicle registration and licensing
laws, payment of regular fees required by law for license plates for private passenger or
pleasure motor vehicles, and payment of an additional annual fee of fifty dollars ($50), owners
of motor vehicles who are residents of Alabama shall upon request be issued a personalized
"In Memory" license plate honoring deceased family members. (b) These plates shall
be valid for five years and may then be replaced with a personalized license plate. (c) Payment
of required license fees and taxes for the years during which a new plate is not issued shall
be evidenced as provided in Section 32-6-63. (d) The plates shall be issued, printed,
and processed like other personalized plates provided for by law and shall be furnished for
the...
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