40-12-253
Section 40-12-253 Ad valorem taxation of motor vehicles. (a) Effective January 1, 2000,
ad valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current
basis to coincide with the collection of motor vehicle license taxes and registration fees.
(1) Ad valorem taxes on motor vehicles shall become due and payable on the first day of the
registration renewal month of the owner, the date the motor vehicle enters the State of Alabama,
the date the motor vehicle is removed from the inventory of a dealer, or the date on which
the motor vehicle is otherwise determined to be taxable, whichever comes first. Ad valorem
taxes on motor vehicles shall become delinquent on the first day of the month following the
registration renewal month for the owner or as otherwise provided by law. (2) Ad valorem tax
on motor vehicles shall be collected through the last day of the month which precedes the
assigned registration renewal month for the owner as provided in Section...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale
and Distributor Reporting Advisory Group. (a) This article shall establish the Wholesale to
Retail Accountability Program or "WRAP". (b) For the purpose of this article, the
following words shall have the following meanings: (1) DEPARTMENT. The State Department of
Revenue. (2) LICENSED BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama
Alcoholic Beverage Control Board, selling or distributing beer or wine in this state. (3)
PERSON. Any individual, firm, partnership, association, corporation, limited liability company,
receiver, trustee, or any other entity. (4) RETAILER. A person or group of persons that have
a relationship with each other as defined in Section 267(b) of the federal Internal
Revenue Code whose primary business is the sale of tangible personal property at retail, including
supporting operations such as warehousing, shipping, and storage of product, and who holds
a...
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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...
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45-35-244.07
Section 45-35-244.07 Charge for collection. (a) The Houston County Commission or its
designee, for collecting the taxes levied under this subpart, may retain and deposit to the
General Fund of Houston County, for general fund purposes and uses, five percent of the total
amount of the taxes collected in the county under this subpart. The amount shall be in lieu
of any payment to Houston County for collecting the special tax and may be deducted each month
from the gross revenues from the special tax before distribution of the balance of the tax
as herein provided. The charge for collecting such taxes may be deducted each month from the
gross revenues from the taxes before Houston County or its designee issues the county's checks
or warrants each month payable as hereinafter specified in an amount equal to the amount so
collected less the collection fee paid to Houston County. (b) If the designee of the Houston
County Commission is the State Department of Revenue, in that event only, the...
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45-20-242.27
Section 45-20-242.27 Charge for collection; disposition of funds. The State Department
of Revenue shall charge the county for collecting the sales tax levied under this subpart
an amount of the percentage of total collections as may be agreed upon by the Commissioner
of Revenue and the county commission, but the charge shall not, in any event, exceed five
percent of the total amount of the sales tax collected in the county pursuant to this subpart.
The charge for collecting the sales tax may be deducted each month from the gross revenues
from the sales tax before certification of the amount of the proceeds thereof due the county
for that month. The Commissioner of Revenue shall pay into the State Treasury all revenue
collected pursuant to this subpart, as the tax is received by the Department of Revenue, and
on or before the first day of each successive month, commencing with the month following the
month in which the department makes the first collection hereunder the commissioner...
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45-43-246.37
Section 45-43-246.37 Charge for collection. The State Department of Revenue shall charge
Lowndes County for collecting the special county tax levied under this subpart such amount
or percentage of total collections as may be agreed upon by the commissioner of revenue and
the Lowndes County Commission, but such charge shall not, in any event, exceed five percent
of the total amount of the special county tax collected in the county under this subpart.
Such charge for collecting such special tax may be deducted each month from the gross revenues
from such special tax before certification of the amount of the proceeds thereof due Lowndes
County for that month. The commissioner of revenue shall pay into the State Treasury all tax
collected under this subpart, as such tax is received by the Department of Revenue, and on
or before the first day of each successive month, commencing with the month following the
month in which the department makes the first collection hereunder the commissioner...
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11-32-2
Section 11-32-2 Definitions. As used in this chapter, the following words and phrases
shall mean the following unless the context clearly indicates otherwise: (1) AD VALOREM TAX.
Those real and personal property ad valorem taxes collected by the county tax collector, the
director of revenue of the county, or revenue commissioner, if any, for the county, but shall
exclude all ad valorem taxes collected for the State of Alabama and all boards of education,
municipalities, fire districts, or other entities located in the county. (2) APPLICANT. A
natural person who files a written application with the governing body of any county to which
this chapter applies and with a municipality in the county, all in accordance with Section
11-32-3. (3) AUTHORITY. The public corporation organized pursuant to this chapter, which shall
be an agency of the state but shall not be a political subdivision of the state. (4) AUTHORIZING
COUNTY. Any county the governing body of which shall have adopted an...
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45-37-243.09
Section 45-37-243.09 Distribution of taxes. All taxes required to be paid by this subpart
to the judge of probate, license commissioner, director of county department of revenue, or
other public officer performing like duties in such counties shall be received by him or her
and shall be distributed by him or her as follows: (1) Two percent of the taxes first shall
be paid by the judge of probate, license commissioner, director of county department of revenue,
or other public officer performing like duties in such counties to the general treasury of
the county for the collection and distribution of the taxes and the enforcement of this subpart.
(2) The remainder of the tax, after first deducting the two percent above provided shall be
paid to the county treasurer or like public official and be deposited by him or her in an
indigent care fund of such county provided for in this subpart. (3) The judge of probate,
license commissioner, director of county department of revenue, or other...
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45-41-240.07
Section 45-41-240.07 One-stop motor vehicle registration, etc., system; mail-order procedures;
licensing, assessment, and collection of taxes. (a) Upon the commencement of the office of
county revenue commissioner, there shall be a one-stop motor vehicle registration, assessment,
and licensing system under the jurisdiction, direction, and supervision of the county revenue
commissioner. (b) The duties and responsibilities of the county revenue commissioner relating
to the assessment, licensing, and registration of motor vehicles shall include the administration
and enforcement of motor vehicle title registration, processing, and transfer; motor vehicle
ad valorem tax assessment and collection; motor vehicle license and license tag issuance;
collection of any fees or monies due and remitting the proper amounts due to the state and
to the county; enforcement of laws relating to these functions; and the collection of penalties
and assessments imposed for violations of laws relating to...
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45-49-240.61
Section 45-49-240.61 Compensation - Revenue commissioner. (a) Effective October 1, 1997,
the Revenue Commissioner of Mobile County shall be paid an annual supplemental salary in the
amount of ten thousand five hundred dollars ($10,500). (b)(1) The supplemental salary, as
above determined, is in addition to the salaries or compensation payable under Section
40-6A-2, and shall be paid on a pro rata basis out of the first monies collected each tax
year by the revenue commissioner and paid into the general fund of the county. The pro rata
share of the supplemental salary to be paid by each fund or agency receiving ad valorem taxes
shall be determined by computing the percentage that the total collections for each agency
bears to the total collection of ad valorem taxes by the revenue commissioner. The supplemental
salary shall then be paid from the county general fund in 12 equal monthly installments. (2)
The supplemental salary herein provided shall be the total compensation payable to...
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