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45-41-240.07
Section 45-41-240.07 One-stop motor vehicle registration, etc., system; mail-order procedures;
licensing, assessment, and collection of taxes. (a) Upon the commencement of the office of
county revenue commissioner, there shall be a one-stop motor vehicle registration, assessment,
and licensing system under the jurisdiction, direction, and supervision of the county revenue
commissioner. (b) The duties and responsibilities of the county revenue commissioner relating
to the assessment, licensing, and registration of motor vehicles shall include the administration
and enforcement of motor vehicle title registration, processing, and transfer; motor vehicle
ad valorem tax assessment and collection; motor vehicle license and license tag issuance;
collection of any fees or monies due and remitting the proper amounts due to the state and
to the county; enforcement of laws relating to these functions; and the collection of penalties
and assessments imposed for violations of laws relating to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-240.07.htm - 3K - Match Info - Similar pages
11-51-90
Section 11-51-90 Municipal business licenses; branch offices; application. (a) All municipalities
shall have the following powers: (1) To license any exhibition, trade, business, vocation,
occupation, or profession not prohibited by the Constitution or laws of the state which may
be engaged in or carried on in the municipality. (2) To fix the amount of licenses, the time
for which they are to run, not exceeding one license year, to provide a penalty for doing
business without a license, and to charge a fee not exceeding ten dollars ($10) for issuing
each license. The issuance fee shall be increased every five license years by the Department
of Revenue by an amount equal to the percentage increase, if any, in the U.S. Department of
Labor's Producer Price Index during that five-year period, rounded to the nearest dollar,
with the base year being 2006. The Department of Revenue shall notify all municipalities and
the Alabama League of Municipalities of any such fee increase no later than...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.htm - 14K - Match Info - Similar pages
37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-11A-1.htm - 33K - Match Info - Similar pages
11-1-7
Section 11-1-7 Appointment and use of public depositories; liability. (a) Upon the application
of the county tax collectors, revenue commissioners, license commissioners, county treasurers,
judges of probate, circuit court clerks, or registers of the circuit court, it shall be the
duty of the county commission of the county to appoint a bank or savings association, that
is a qualified public depository under Chapter 14A of Title 41, as a depository in which such
officers may deposit money coming into their hands as such officers, which appointment shall
be by proper resolutions spread upon the minutes of such commission. (b) Upon the application
of the custodian of county school funds, it shall be the duty of the county board of education
of the county to appoint a bank or savings association that is a qualified public depository
under Chapter 14A of Title 41, as a depository in which such officers may deposit money coming
into their hands as such officers, which appointment shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-1-7.htm - 4K - Match Info - Similar pages
45-37-243.04
Section 45-37-243.04 Bonds or securities. (a) Any person before engaging in selling any alcoholic,
spirituous, vinous, or fermented liquors in any county subject to this subpart shall file
with the judge of probate, license commissioner, director of county department of revenue,
or other public officer performing like duties in such counties a bond in the approximate
sum of two times the average monthly tax estimated by such official which shall be due by
the applicant. The bond filed with such official shall be in such form and amount as may be
approved by such official. If a bond is filed, it shall be executed by a surety company licensed
and duly authorized to do business in Alabama, shall be payable to the county subject to this
subpart, and be conditioned upon the prompt filing of true reports, and the bond shall be
conditioned upon the payment by the applicant to the judge of probate, license commissioner,
director of county department of revenue, or other public officer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.04.htm - 6K - Match Info - Similar pages
45-37-243.09
Section 45-37-243.09 Distribution of taxes. All taxes required to be paid by this subpart to
the judge of probate, license commissioner, director of county department of revenue, or other
public officer performing like duties in such counties shall be received by him or her and
shall be distributed by him or her as follows: (1) Two percent of the taxes first shall be
paid by the judge of probate, license commissioner, director of county department of revenue,
or other public officer performing like duties in such counties to the general treasury of
the county for the collection and distribution of the taxes and the enforcement of this subpart.
(2) The remainder of the tax, after first deducting the two percent above provided shall be
paid to the county treasurer or like public official and be deposited by him or her in an
indigent care fund of such county provided for in this subpart. (3) The judge of probate,
license commissioner, director of county department of revenue, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.09.htm - 2K - Match Info - Similar pages
40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
32-20-22
Section 32-20-22 Designated agents of department. (a) Each judge of probate, commissioner of
licenses, director of revenue, or other county official in this state authorized and required
by law to issue motor vehicle license tags, unless otherwise provided by law, shall by virtue
of his or her office be a designated agent of the department. Judges of probate, commissioners
of licenses, directors of revenue, or other county officials may perform their duties under
this chapter either personally or through any of their deputies. (b) Every dealer, as defined
in this chapter, shall qualify as a designated agent of the department. The dealers may perform
their duties under this chapter either personally or through any of their officers or employees;
provided, that the dealers or persons shall enter into a bond with a corporate surety authorized
to do business in this state as surety thereon, payable to the State of Alabama in a sum as
provided in subsection (b) of Section 32-8-34,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-20-22.htm - 1K - Match Info - Similar pages
32-8-34
Section 32-8-34 Designated agents of department; bond of title service providers. (a) Each
judge of probate, commissioner of licenses, director of revenue, or other county official
in this state authorized and required by law to issue motor vehicle license plates shall by
virtue of his or her office be a designated agent of the department. Judges of probate, commissioners
of licenses, directors of revenue, or other licensing officials may perform their duties under
this chapter either personally or through any of their deputies. (b) Every dealer, as defined
in this chapter, shall be a designated agent of the department. The dealers shall perform
their duties under this chapter personally, through any of their officers or employees, or
through a title service provider; provided, that the dealer shall enter into a bond with a
corporate surety authorized to do business in this state as surety thereon, payable to the
State of Alabama in a sum as provided in Section 40-12-398, conditioned...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-8-34.htm - 2K - Match Info - Similar pages
40-1-5
Section 40-1-5 Reports; remitting of payments. (a) Whenever in this title a tax is payable
to the Department of Revenue, or to the judge of probate or to any other officer on a monthly,
quarterly, or other periodic basis, and reports of gross receipts, gross loans, gross sales,
the gross tonnage, capital invested, daily, monthly, quarterly, or other period for computing
capacity or other similar reports are required to be made, except as otherwise specifically
provided or when not in conflict with such specific provisions, such reports shall show substantially
the following: (1) The name of the person, firm, or corporation; (2) The president or managing
officer; (3) The principal office or place of business; (4) Its principal office or place
of business within this state; (5) The total amount of gross sales, gross receipts, gross
loans, gross tonnage, capital invested, daily, monthly, quarterly, or other period of capacity
applicable to the computation of a tax on its business, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-1-5.htm - 2K - Match Info - Similar pages
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