45-15-82.04
Section 45-15-82.04 Payment of ad valorem vehicle tax prerequisite to issuance of license
or transfer; certificate of assessment. To prevent motor vehicles from escaping taxation and
to provide for a more efficient procedure for assessment and collection of taxes due on same,
no licenses shall be issued to operate motor vehicles on the public highways of this state,
nor shall any transfer be made by the judge of probate until the ad valorem tax on such vehicles
shall be have been paid to the county for the preceding year as evidenced by receipt from
the judge. Every person, firm, or corporation driving or owning a motor vehicle who desires
to operate a motor vehicle on the public highways of Alabama shall first return such motor
vehicle for ad valorem taxation purposes to the judge of probate who shall issue a certificate
of assessment on a form prescribed by the State Department of Revenue, shall collect the taxes
shown thereon, and shall make a duplicate of the tax receipt and keep...
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45-5-243
Section 45-5-243 Power to levy; disposition of proceeds. (a) Subject to any limitation
of the Constitution of Alabama of 1901, or of any general law of this state, the Blount County
Commission shall have the power to levy and provide for the collection of additional privilege
license taxes, excise taxes, gasoline taxes, and sales and use taxes. The proceeds from any
of the taxes authorized above shall be collected by the State Department of Revenue, less
any costs of collection, and shall be deposited into the county treasury to be used in the
manner prescribed by the county commission or by law. The amount deducted from the proceeds
by the Department of Revenue for the cost of collection shall be an amount equivalent to five
percent of the revenue collected hereunder. (b) The county Board of Education of Blount County
shall, periodically upon receipt of the proceeds from the county commission from any of the
taxes authorized hereunder, divide or pro rate the funds to the county board...
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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...

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28-3-196
Section 28-3-196 Revenue loss phase-out system. (a) When used in this section
and in Section 28-3-195(b) and Section 28-3-197, the following words and phrases
shall have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) BEER TAX ESCROW FUND, or FUND. A fund established with the Alcoholic Beverage Control
Board as escrow agent funded by payments made by wholesale beer licensees collecting the tax
imposed by this article, such payments being made from the discount provided by Section
28-3-190(b). From the fund, the board shall pay to each eligible county the amount or amounts
provided by this section for the purpose of phasing out the net revenue loss which
would be experienced by eligible counties. (2) ELIGIBLE COUNTY. Any wet county in which was
imposed, as of November 1, 1981, a combined local tax rate on beer in that county which exceeded
the uniform tax levied on beer by this article and which would, as a result thereof, experience
a decrease...
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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual,
including, but not limited to, an attorney or certified public accountant with written authority
or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal;
provided however, that nothing herein shall be construed as entitling any such individual
who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL
JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER.
The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller
of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means
any officer or employee of the department duly authorized by the commissioner,...
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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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45-30-245.31
Section 45-30-245.31 Tax to be added to and stated separately from purchase price. Upon
passage of this subpart there is levied on every person, firm, corporation, club, or association
that sells or stores or receives for the purpose of distribution in Franklin County any cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products the amount of the license or privilege
tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco,
and like tobacco products, it being the purpose and intent of this provision that the tax
levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association,
who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff,
smoking tobacco, and like tobacco products, acting merely as agent for the collection of the
tax. The dealer, storer, or distributor shall state the amount of the tax separately from
the price of the cigarettes, cigars, snuff, smoking...
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45-5-240.20
Section 45-5-240.20 License division created; clerks and other assistants; duties; fees;
evidence of payment. (a) There is hereby created within the Revenue Commissioner's Office
of Blount County a license division which shall issue all motor vehicle licenses issued through
the revenue commissioner's office. 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 revenue commissioner as shall be necessary from time to time for
the proper and efficient performance of the duties of his or her office. The revenue commissioner
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...
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45-6-240
Section 45-6-240 Creation of office; duties of commissioner; deputies, clerks, assistants.
(a) Effective October 1, 1996, upon the approval of a majority of the electors of Bullock
County, there is hereby created the office of county Revenue Commissioner for Bullock County.
Such revenue commissioner shall be elected at the general election in 1996 and at the general
election every six years thereafter, the same as the tax assessor and tax collector are now
elected. (b) The offices of Tax Assessor and Tax Collector of Bullock County are hereby abolished
effective upon the implementation of this section, and the revenue commissioner shall
perform all acts, duties, and functions required by law to be performed either by the tax
assessor or the tax collector of the county, including, but not limited to, the assessment
of all real property for taxation, the collection of taxes and distribution of taxes according
to law, the keeping of records, and the making of reports concerning...
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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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