28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
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40-17-168.2
Section 40-17-168.2 Levy and collection of tax; application and fee. (a) There is hereby
levied a reduced rate excise tax on compressed natural gas (CNG) and liquefied natural gas
(LNG) in an amount of $.08 per GGE or DGE effective October 1, 2018. Effective October 1,
2023, the reduced rate excise tax on compressed natural gas (CNG) and liquefied natural gas
(LNG) will increase to $.13 per GGE or DGE. Effective October 1, 2028, the excise tax on compressed
natural gas (CNG) will increase to the gasoline excise tax rate as prescribed by subsection
(a)(1) of Section 40-17-325 per gasoline gallon equivalent (GGE) and the excise tax
on liquefied natural gas (LNG) will increase to the diesel fuel excise tax rate as prescribed
by subsection (a)(2) of Section 40-17-325 per diesel gallon equivalent(DGE). Effective
October 1, 2028, in the event that an additional gasoline excise tax, which is not referenced
in subsection (a)(1) of Section 40-17-325, is levied, the excise tax on compressed...

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45-16-84.23
Section 45-16-84.23 Assessment and collection of fees; disposition of funds. The judge
of probate shall charge and collect the same fee that is prescribed in the general law for
a like service when performed by the tax assessor, tax collector, revenue commissioner, or
license commissioner as the case may be. All such fees shall be the property of Coffee County
and shall be paid into the general fund of the county. (Act 89-513, p. 1057, §4.)...
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45-18-82.23
Section 45-18-82.23 Assessment and collection of fees; disposition of funds. The judge
of probate shall charge and collect the same fee that is prescribed in the general law for
a like service when performed by the tax assessor, tax collector, revenue commissioner, or
license commissioner as the case may be. All fees shall be the property of Conecuh County
and shall be paid into the general fund of the county. (Act 2000-446, p. 803, §4.)...
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45-21-84.03
Section 45-21-84.03 Assessment and collection of fees; disposition of funds. The judge
of probate shall charge and collect the same fee that is prescribed in the general law for
a like service when performed by the tax assessor, tax collector, revenue commissioner, or
license commissioner as the case may be. All fees shall be the property of Crenshaw County
and shall be paid into the general fund of the county. (Act 2007-273, p. 371, §4.)...
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45-25-240.25
Section 45-25-240.25 Vehicle information required for assessment. Before any vehicles
may be assessed, the tax assessor shall be furnished the tag number presently on the vehicle
unless such vehicle is new in which case the tax assessor shall be furnished a bona fide bill
of sale from the dealer showing when the vehicle was bought new. 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 tax assessor 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 such tag number or bill of sale or certificate of title
is not furnished, the vehicle shall be presumed to have been in the state the entire year
for which taxes are being assessed. Those motor vehicles brought into the state...
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45-7-83.06
Section 45-7-83.06 Assessment and collection of fees; disposition of funds. The judge
of probate shall charge and collect the same fee that is prescribed in the general law for
a like service when performed by the tax assessor, tax collector, revenue commissioner, or
license commissioner as the case may be. All fees shall be the property of Butler County and
shall be paid into the general fund of the county. (Act 2003-197, p. 516, §3.)...
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32-6-273
Section 32-6-273 Nontransferability of plates as between motor vehicle owners; transfer
of plates to newly acquired vehicle. The distinctive license plates issued hereunder shall
not be transferable as between motor vehicle owners and in the event the owner of a vehicle
bearing such distinctive plates shall sell, trade, exchange or otherwise dispose of same such
plates shall be retained by the owner to whom issued and by him or her returned to the judge
of probate or license commissioner of the county who shall receive and account for same in
the manner stated below. In the event such owner shall acquire by purchase, trade, exchange
or otherwise a vehicle for which no standard plates have been issued during the current license
period, the judge of probate or license commissioner of the county shall, upon being furnished
by the owner thereof proper certification of the acquisition of such vehicle and the payment
of the motor vehicle license tax due upon such vehicle, authorize the...
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45-13-245
Section 45-13-245 Levy and collection of tax; disposition of funds. (a)(1) There is
imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise
consumes tobacco or tobacco products in Clarke County, a county privilege, license, or excise
tax in the following manner: a. Five cents ($0.05) for each package of cigarettes, made of
tobacco or any substitute therefor. b. Two cents ($0.02) for each cigar of any description
made of tobacco or any substitute therefor, with the exception of the cigarette sized or near
cigarette sized cigars which may be taxed at the same rate as cigarettes under paragraph a.
c. Two cents ($0.02) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which
are prepared in such manner as to be suitable for smoking in a pipe or cigarette. d. Three
cents ($0.03) for each sack, plug, package, or other container of chewing...
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45-18-244.02
Section 45-18-244.02 Collection of tax; stamps. It shall be unlawful for any dealer,
storer, or distributor engaged in or continuing in the business in Conecuh County for which
the tax is levied to fail or refuse to add to the sales price and collect from the purchaser
the amount due on account of the tax herein provided, to refund or offer to refund all or
any part of the amount collected or absorb, or advertise directly or indirectly, the absorption
of the tax or any portion thereof. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this section
shall constitute a separate offense. (1) The State Department of Revenue or, as otherwise
provided by resolution of the county commission, the Conecuh County Tax Collector shall collect
all taxes levied pursuant to this part at the same time and in the same manner as state...

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