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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
32-5A-191.4
Section 32-5A-191.4 Ignition interlock devices. (a) As used in Section 32-5A-191,
the term, "ignition interlock device" means a constant monitoring device that prevents
a motor vehicle from being started at any time without first determining the equivalent blood
alcohol level of the operator through the taking of a breath sample for testing. The system
shall be calibrated so that the motor vehicle may not be started if the blood alcohol level
of the operator, as measured by the test, reaches a blood alcohol concentration level of 0.02.
(b) The ignition interlock device shall be installed, calibrated, and monitored directly by
trained technicians who shall train the offender for whom the device is being installed in
the proper use of the device. The use of a mail in or remote calibration system where the
technician is not in the immediate proximity of the vehicle being calibrated is prohibited.
The Department of Forensic Sciences shall promulgate rules for punishment and appeal for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-5A-191.4.htm - 12K - Match Info - Similar pages
9-11-53
Section 9-11-53 Resident license - Freshwater fishing. (a) Any person who has been a
bona fide resident of this state for a period of not less than 90 days next preceding and
who is age 16 or older, but who has not yet reached the age of 65, shall not take, catch,
kill or attempt to take, catch, or kill any fish in any of the waters of this state above
that line defined in Rule 220-2-.42 (1) of the Department of Conservation and Natural Resources
as published in the Alabama Administrative Code, as well as below that line in any of the
ponds or lakes containing freshwater fish, subject to the exceptions contained herein, by
any means, except designated commercial fishing gear and wire baskets, expressly allowed by
law or regulation without first procuring an annual resident freshwater fishing license and
paying therefor the sum of eleven dollars ($11), plus a one dollar ($1) issuance fee, which
fees shall be subject to adjustment as provided for in Section 9-11-68; provided, however,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-53.htm - 7K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and
phrases mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for
tax or payments required to be made in lieu thereof. An abatement of transaction taxes imposed
under Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve
the seller from the obligation to collect and pay over the transaction tax as if the sale
were to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED
TRANSACTION TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments
required to be made in lieu thereof, on tangible personal property and taxable services incorporated
into an industrial development property, the cost of which may be added to capital account
with respect to the property, determined without regard to any rule which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-3.htm - 19K - Match Info - Similar pages
45-36-241.45
Section 45-36-241.45 Assessments. Before any vehicles may be assessed, the revenue commissioner
shall be furnished a bona fide bill of sale or title or title application in the present owner's
name, also, if applicable, tag number and decal number presently on the vehicle, unless vehicle
is new, in which case the revenue commissioner shall be furnished a bona fide bill of sale
or title 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 revenue commissioner 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. In the case of a used car purchased from an
individual, a bona fide bill of sale or properly assigned title...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-241.45.htm - 2K - Match Info - Similar pages
45-27-244.01
Section 45-27-244.01 Application form. The application form shall contain a space for
the name and address of the owner of the motor vehicle and the make, model, year, and ID number
of the motor vehicle, and such other information with respect thereto as the State Department
of Revenue may prescribe. The application form shall also contain a space for the correct
amount of ad valorem taxes, state, county, school districts, municipal, and other, and the
amount of the motor vehicle license tax due thereon, and the issuance fee, including the mailing
fee provided for by this subpart. The application form shall also contain a space for the
owner to fill in his or her present address, if different from that shown in the application
form, and a space for his or her signature. (Act 81-1040, p. 241, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-244.01.htm - 1K - Match Info - Similar pages
45-28-84.03
Section 45-28-84.03 Mail order registration for boat owners. (a) The Etowah County Probate
Judge shall mail forms to all registered boat owners within the county to allow boat owners
to complete such application forms for ordering the annual certificate of registration and
pay for any taxes and tags or decals by mail so that the tag or decal and receipts therefor
may be forwarded to the owner by mail. The probate judge's office shall assess an additional
two dollar ($2) fee for each registration certificate issued by him or her by mail. These
fees shall be kept by the probate judge and expended, in his or her discretion, for the general
operations of the probate office. (b) The provisions of this section are cumulative
and shall not be construed to repeal or supersede any laws or parts of laws not directly inconsistent
herewith. (Act 91-304, p. 561, §§1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-84.03.htm - 1K - Match Info - Similar pages
45-48-85.01
Section 45-48-85.01 Registration of boats by mail. The Marshall County Judge of Probate
shall mail forms to all registered boat owners within the county to allow boat owners to complete
such application forms for ordering the annual certificate of registration and pay for any
taxes and tags or decals by mail so that the tag or decal and receipts therefor may be forwarded
to the owner by mail. The probate office shall assess an additional one dollar ($1) fee for
each registration certificate issued by mail. These fees shall be kept by the judge of probate
and expended for the general operations of the probate office. (Act 90-433, p. 597, § 1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-85.01.htm - 968 bytes - Match Info - Similar pages
45-49-201.20
Section 45-49-201.20 License fees - Motor vehicle, business, professional. (a) In Mobile
County there is hereby authorized to be charged and collected by the license commissioner,
judge of probate, revenue commissioner, or other public officer performing like duties an
issuance, application, or license transfer fee as follows: (1) Motor vehicle license tag or
validation decal issuance fee ...$1.00 (2) Motor vehicle license transfer fee (with completed
application form) ... .50 (3) Motor vehicle license transfer fee (without completed application
form) ... 1.00 (4) Business license issuance fee... 1.00 (5) Business license mail fee ...
1.00 (6) Professional license issuance fee ... 1.00 (7) Professional license mail fee ...1.00
(8) Transfer or issuance of all other licenses under Sections 40-12-41 to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-201.20.htm - 1K - Match Info - Similar pages
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