40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
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45-36-246
Section 45-36-246 Levy and collection of tax. (a) There is levied from each producer of coal
in Jackson County a privilege or license tax to be known as a severance tax. The rate of the
tax shall be twenty cents ($.20) per ton of coal severed. (b) The tax herein levied shall
be in addition to any state tax heretofore or hereafter imposed on the severance of coal,
but shall be the only severance tax levied by the county on coal. One hundred percent of the
net proceeds from such tax shall be deposited in a special fund known as the Coal Severance
Tax Road Fund. Expenditures from this Coal Severance Tax Road Fund shall be made for the purpose
of repairs, maintenance, and construction of roads and bridges in Jackson County with preference
to be given, when possible, to roads and bridges which have been damaged by coal hauling and
mining activities but with the Jackson County Commission to have sole discretion in determining
and designating upon which roads and bridges such sums shall be...
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45-37-243.03
Section 45-37-243.03 Rulemaking authority; powers. The board of revenue, county commission,
or like governing body of such counties shall have power to adopt reasonable rules and regulations
not inconsistent with this subpart to provide for the enforcement, collection, and distribution
of the tax, and to provide for the possession and sale, from bottles with broken seals, of
cordials, liquers, vermouth, wines, rum, and brandy that are not available for purchase in
miniature through state Alcoholic Beverage Control Stores. The judge of probate, license commissioner,
director of county department of revenue, or other public officer performing like duties in
such counties shall have the following powers: (1) The power to administer this subpart including
the collection of the taxes herein levied, the payment of the expenses incurred in the administration
of this subpart, and the collection of the taxes, the distribution of the proceeds remaining
after payment of such expenses in...
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45-22-243.95
Section 45-22-243.95 Special provisions respecting payment of use tax; receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county (which storage, use, or other consumption
is not exempted from the tax imposed) shall at the time of making such sale or if the storage,
use, or other consumption of such tangible personal property in the county is not then taxable
under this subpart, at the time such storage, use, or other consumption becomes taxable hereunder,
collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in
the manner and form prescribed by the State Department of Revenue. On the 20th day of the
month next succeeding following the close of each quarterly period, each registered seller
shall file with the State Department of Revenue a return for the then preceding quarterly
period in such form as may be prescribed by the State Department of...
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45-1-243.05
Section 45-1-243.05 Special provisions respecting payment of use tax; receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county (which storage, use, or other consumption
is not exempted from the use taxes herein authorized to be levied) shall at the time of making
such sale, or if the storage, use, or other consumption of such tangible personal property
in the county is not then subject to the taxes herein authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month next succeeding following the close of each quarterly period, each registered
seller shall file with the State Department of Revenue a return for the then...
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45-10-244.05
Section 45-10-244.05 Special provisions respecting payment of use tax: receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county (which storage, use, or other consumption
is not exempted from the use taxes herein authorized to be levied) shall at the time of making
such sale, or if the storage, use, or other consumption of such tangible personal property
in the county is not then subject to the taxes herein authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month next succeeding following the close of each quarterly period, each registered
seller shall file with the State Department of Revenue a return for the then...
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45-22-243.05
Section 45-22-243.05 Special provisions respecting payment of use tax; receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county (which storage, use, or other consumption
is not exempted from the use taxes herein levied) shall at the time of making such sale, or
if the storage, use, or other consumption of such tangible personal property in the county
is not then subject to the taxes herein levied, at the time such storage, use, or other consumption
becomes subject to the taxes herein levied, collect the tax from the purchaser, and shall
give to the purchaser a receipt therefor in the manner and form prescribed by the State Department
of Revenue. On the twentieth day of the month next succeeding following the close of each
quarterly period, each registered seller shall file with the State Department of Revenue a
return for the then preceding quarterly period in such form as may be...
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45-35-244.05
Section 45-35-244.05 Collection of sales taxes and use taxes. (a) The sales taxes levied in
Section 45-35-244.01 shall be paid to and collected by the Houston County Commission or its
designee, and the use taxes levied in Section 45-35-244.03 shall be paid to and collected
by the Houston County Commission or its designee. The taxes levied by this subpart shall constitute
a debt due Houston County and may be collected by civil suit, in addition to all other methods
provided by law and in this subpart. The taxes, together with interest and penalties with
respect thereto, shall constitute and be secured by a lien upon the property of any person
from whom the taxes are due or who is required to collect the taxes. (b) All provisions of
the state sales tax statutes and state use tax statutes with respect to the payment, assessment,
and collection of the state sales tax and state use tax, making of reports, and keeping and
preserving of records with respect thereto, penalties for failure to...
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45-40-245.35
Section 45-40-245.35 Special provisions respecting payment of use tax; receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county, which storage, use, or other consumption
is not exempted from the use taxes herein authorized to be levied, shall at the time of making
such sale, or if the storage, use, or other consumption of such tangible personal property
in the county is not then subject to the taxes herein authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month next succeeding following the close of each quarterly period, each registered
seller shall file with the State Department of Revenue a return for the then...
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45-11-240.20
Section 45-11-240.20 Creation; offices, supplies, personnel; powers and duties. (a) There is
hereby created within the tax collector's office of Chilton County a license division. 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 insure the tax collector has sufficient help and shall provide
such clerks and other assistants for the tax collector as shall be necessary from time to
time for the proper and efficient performance of the duties of his or her office. The tax
collector 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 clerks and...

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