45-35-244
Section 45-35-244 Definitions. (a) The following words, terms, and phrases as used in this
subpart shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) COUNTY. Houston County in the State of Alabama. (2) COUNTY GROSS
RECEIPTS TAX AREA. All of Houston County. (3) FISCAL YEAR. The period commencing on October
1 of each calendar year and ending on September 30 of the next calendar year. (4) ITS DESIGNEE
or DESIGNEE. Any entity, person, or corporation, including, but not limited to, the State
Department of Revenue, designated by resolution of the Houston County Commission to act for
or on behalf of the Houston County Commission to perform all or any part of the rights, functions,
and duties of the Houston County Commission given, delegated, or set forth in this subpart.
(5) MONTH. A calendar month. (6) QUARTERLY PERIOD. The period of three months ending on the
last day of each March, June, September, and December. (7) REGISTERED...
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45-40-245.36
Section 45-40-245.36 Enforcement. The taxes authorized to be imposed by this subpart shall
constitute a debt due the 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. All the provisions of
the revenue laws of the state which apply to the enforcement of liens for license taxes due
the state shall apply fully to the collection of the taxes herein authorized to be levied,
and the State Department of Revenue, for the use and benefit of the county, shall collect
such taxes and enforce this subpart and shall have and exercise for such collection and enforcement
all rights and remedies that the State Department of Revenue has for collection of the state
sales tax and the state use tax. The State Department of Revenue...
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45-41-244.56
Section 45-41-244.56 Enforcement. The taxes authorized to be imposed by this subpart shall
constitute a debt due the 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. All the provisions of
the revenue laws of the state which apply to the enforcement of liens for license taxes due
the state shall apply fully to the collection of the taxes herein authorized to be levied,
and the State Department of Revenue, for the use and benefit of the county, shall collect
such taxes and enforce this subpart and shall have and exercise for such collection and enforcement
all rights and remedies that the State Department of Revenue has for collection of the state
sales tax and the state use tax. The State Department of Revenue...
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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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45-23-140
Section 45-23-140 Fire protection program. (a) The County Commission of Dale County is authorized,
when the need exists, to provide protection against forest fires in Dale County by participating
in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified.
(b)(l) After the Dale County Commission has determined that such a need does exist in Dale
County, the county commission may, in the manner hereinafter specified, provide for a financial
charge or tax to be paid by the owners of forest lands located in Dale County for use of the
land for timber growing purposes amounting to the whole or any part of the cost of such fire
protection program, but not in excess of ten cents ($0.10) per acre, provided such financial
charge or tax is not greater than the benefit accruing to such forest lands due to availability
of such fire protection. (2) "Forest lands" as used in this section, shall mean
any land which supports a forest growth, or which under...
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45-30-241.06
Section 45-30-241.06 Delinquency of payment of tax. If any distributor, storer, or retail dealer
in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax
imposed under authority of this part, the tax shall be deemed delinquent within the meaning
of this part and there shall be added to the amount of the tax a penalty of 25 percent, provided,
if in the opinion of the County Commission of Franklin County a good and sufficient cause
or reason is shown for such delinquency, the penalty may be remitted. The Franklin County
Commission shall be authorized and empowered to make returns for delinquent taxpayers upon
such information as it may reasonably obtain and add to that the penalty as prescribed by
this part. If any person shall be delinquent in the payment of any tax imposed pursuant to
this part, the County Commission of Franklin County shall issue execution for the collection
of the same, directed to the Franklin County Sheriff, who shall proceed to...
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45-32-244.07
Section 45-32-244.07 Delinquency in payment of tax. If any distributor, storer, or retail dealer
in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax
imposed under this part, the tax shall be deemed delinquent within the meaning of this part
and there shall be added to the amount of his or her tax a penalty of 25 percent; provided,
if in the opinion of the county commission a good and sufficient cause or reason is shown
for such delinquency, the penalty may be excused. The county commission shall be authorized
and empowered to make returns for delinquent taxpayers upon such information as it may reasonably
obtain and add to that the penalty as prescribed by this part. If any person shall be delinquent
in the payment of any tax imposed pursuant to this part, the county commission shall issue
execution for the collection of same, directed to the county sheriff, who shall proceed to
collect the same in the manner now provided by law for the collection...
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45-39-243.06
Section 45-39-243.06 Delinquency of payment of tax. If any distributor, storer, or retail dealer
in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax
imposed under the authority of this part, the tax shall be deemed delinquent within the meaning
of this part and there shall be added to the amount of the tax a penalty of 25 percent, provided,
if in the opinion of the County Commission of Lauderdale County a good and sufficient cause
or reason is shown for such delinquency, the penalty may be remitted. The Lauderdale County
Commission shall be authorized and empowered to make returns for delinquent taxpayers upon
such information as it may reasonably obtain and add to that the penalty as prescribed by
this part. If any person shall be delinquent in the payment of any tax imposed pursuant to
this part, the County Commission of Lauderdale County shall issue execution, for the collection
of the same, directed to the Lauderdale County Sheriff, who shall...
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45-39-92.47
Section 45-39-92.47 Penalty for delinquency. If any distributor, storer, or retail dealer in
gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed
under authority of this subpart, the tax shall be deemed delinquent within the meaning of
this subpart and there shall be added to the amount of his or her tax a penalty of 25 percent,
provided, if in the opinion of the County Commission of Lauderdale County a good and sufficient
cause or reason is shown for such delinquency, the penalty may be rescinded. The Lauderdale
County Commission shall be authorized and empowered to make returns for delinquent taxpayers
upon such information as it may reasonably obtain and add to that the penalty as prescribed
by this subpart. If any person shall be delinquent in the payment of any tax imposed pursuant
to this subpart, the County Commission of Lauderdale County shall issue execution for the
collection of the same, directed to the Lauderdale County Sheriff, who...
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45-43-244.07
Section 45-43-244.07 Delinquency in payment of tax. If any distributor, storer, or retail dealer
in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax
imposed under authority of this part, the tax shall be deemed delinquent within the meaning
of this part and there shall be added to the amount of his or her tax a penalty of 25 percent,
provided, if in the opinion of the County Commission of Lowndes County a good and sufficient
cause or reason is shown for such delinquency, the penalty may be remitted. The Lowndes County
Commission shall be authorized and empowered to make returns for delinquent taxpayers upon
such information as it may reasonably obtain and add to that the penalty as prescribed by
this part. If any person shall be delinquent in the payment of any tax imposed pursuant to
this part, the County Commission of Lowndes County shall issue execution for the collection
of the same, directed to the Lowndes County Sheriff, who shall proceed to...
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