11-89C-10
Section 11-89C-10 Assessment, collection, etc., of fees, charges, or assessments. (a) The tax assessor and the tax collector, or other public official performing the functions of the tax assessor and tax collector, of every county in this state shall, upon request, implement procedures necessary and appropriate in order to assess and collect the fees, charges, or assessments levied in accordance with Section 11-89C-9(d) by any governing body or member governing body. (b) The fees, charges, or assessments shall be a lien upon any land to which it may be levied, and shall be assessed, collected, and enforced as are other ad valorem taxes. Each county collecting such fee, charge, or assessment shall receive a one percent commission on all amounts collected which shall be deposited to the county general fund. (c) On a quarterly basis not later than the 20th day of January, April, July, and October, every governing body shall remit five percent (5%) of all fees collected pursuant to Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-89C-10.htm - 1K - Match Info - Similar pages
45-28-241.21
Section 45-28-241.21 Issuance of licenses and titles; commissions and fees. The tax assessor shall perform all duties relating to the issuing of licenses and titles on motor vehicles in the county which have heretofore been performed by the probate judge or the tax collector. The Probate Judge and Tax Collector of Etowah County are hereby relieved of all duties and responsibilities relative to the issuance of licenses and titles, payment of taxes collected by the tax collector, and collection of certain monies on such motor vehicles and titles. The tax assessor shall receive the commissions and fees now allowed the probate judge and tax collector for performing these functions, and such fees and commissions shall be remitted to the county general fund. Reporting and remitting of such monies shall be made at the same time as other reports and remittances are now made by the probate judge and tax collector. (Act 85-881, p. 135, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-241.21.htm - 1K - Match Info - Similar pages
45-44-84.60
Section 45-44-84.60 Transfer of functions. All duties, responsibilities, and liabilities regarding motor vehicle ad valorem tax assessment and collection heretofore performed by the Revenue Commissioner of Macon County shall be transferred to and shall be performed by the Judge of Probate of Macon County. (Act 2017-331, § 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-84.60.htm - 637 bytes - Match Info - Similar pages
45-48-85.21
Section 45-48-85.21 Duties; commissions and fees. The judge of probate shall perform all duties relating to the issuing of licenses and titles on motor vehicles in the county which have heretofore been performed by the tax assessor or the tax collector. The tax assessor and tax collector of Marshall County are hereby relieved of all duties and responsibilities relative to the issuance of licenses and titles, payment of taxes collected by the tax collector, and collection of certain monies on such motor vehicles and titles. The judge of probate shall receive the commissions and fees now allowed the tax assessor and tax collector for performing these functions, and such fees and commissions shall be remitted to the county general fund. Reporting and remitting of such monies shall be made at the same time as other reports and remittances are now made by the tax assessor and tax collector. (Act 88-417, p. 614, § 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-85.21.htm - 1K - Match Info - Similar pages
45-25-240.21
Section 45-25-240.21 Issuance of licenses and titles; commissions and fees. The tax assessor shall perform all duties relating to the issuing of licenses and titles on motor vehicles in the county which have heretofore been performed by the judge of probate or the tax collector. The Judge of Probate and Tax Collector of DeKalb County are relieved of all duties and responsibilities relative to the issuance of licenses and titles, payment of taxes collected by the tax collector, and collection of certain monies on such motor vehicles and titles. The tax assessor shall receive the commissions and fees now allowed the judge of probate and tax collector for performing these functions, and such fees and commissions shall be remitted to the county general fund. Reporting and remitting of such monies shall be made at the same time as other reports and remittances are now made by the judge of probate and tax collector. (Act 87-322, p. 438, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-240.21.htm - 1K - Match Info - Similar pages
45-26-81.41
Section 45-26-81.41 Assessment and collection of taxes. The judge of probate shall perform all duties relating to the assessment and collection of ad valorem taxes, registration, and issuance of decals related to manufactured homes as required by Act 91-694, except those subject to ad valorem taxation specifically mentioned in subdivision (15) of subsection (b) of Section 40-11-1, and casual sales and use taxes on motor vehicles and manufactured homes in the county, which have been performed by the revenue commissioner. The Revenue Commissioner of Elmore County is relieved of all duties and responsibilities relating to the assessment and collection of taxes on motor vehicles and manufactured homes. The judge of probate shall receive the commissions and fees now allowed the revenue commissioner for performing these functions and these fees and commissions shall be remitted to the county general fund. Reporting and remitting of the collections of these fees shall be made by the judge of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-81.41.htm - 1K - Match Info - Similar pages
45-47-81.03
Section 45-47-81.03 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE JULY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The judge of probate is relieved of all duties and responsibilities relating to the assessment and collection of taxes, commissions, and issuance fees on motor vehicles. The revenue commissioner shall receive the commissions and fees currently allocated to the judge of probate for performing these functions, and those fees and commissions shall be remitted to the county general fund. Reporting and remitting the collections of those fees shall be made by the revenue commissioner or as otherwise required by law. (b) The Revenue Commissioner of Marion County shall perform all duties relating to the issuance of motor vehicle license plates in the county and shall perform all duties relating to the assessment and collection of ad valorem taxes, commissions, fees, or other charges imposed by law on motor vehicles, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-81.03.htm - 1K - Match Info - Similar pages
36-15-1
Section 36-15-1 Duties generally. The Attorney General shall keep his or her office at the capital city and perform the following duties: (1)a. He or she shall give his or her opinion in writing, or otherwise, on any question of law connected with the interests of the state or with the duties of any of the departments, when required by the Governor, Secretary of State, Auditor, Treasurer, Superintendent of Education, Commissioner of Agriculture and Industries, Director of Finance, Comptroller, State Health Officer, Public Service Commissioners, Commissioner of Conservation and Natural Resources, or the Commissioner of the Department of Revenue or any other officer or department of the state when it is made, by law, his or her duty so to do, and he or she shall also give his or her opinion to the Chairman of the Judiciary Committee of either house, when required, upon any matter under the consideration of the committee. b. The Attorney General shall give his or her opinion, in writing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-15-1.htm - 9K - Match Info - Similar pages
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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-3.htm - 8K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-244.02.htm - 2K - Match Info - Similar pages
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