11-51-203
Section 11-51-203 Applicability of provisions of state excise or use tax law; collection of tax on vehicles sold by dealers not licensed in Alabama or by licensed dealers who fail to collect sales taxes; fees. (a) All taxes levied or assessed by any municipality pursuant to the provisions of Section 11-51-202 shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, provisions, rules and regulations promulgated under the Alabama Administrative Procedure Act, direct pay permit and drive-out certificate procedures, statutes of limitation, penalties, fines, punishments, and deductions for the corresponding state tax as are provided by Section 40-2A-7 and Article 2 of Chapter 23 of Title 40, except where inapplicable or where otherwise provided in this article. (b) Notwithstanding the provisions of subsection (a), the tax provided in Section 11-51-202 on any automotive vehicle, truck trailer, trailer, semitrailer, or travel trailer required to be licensed with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-203.htm - 2K - Match Info - Similar pages
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
45-1-230.01
Section 45-1-230.01 Additional expense allowance; salary increases. (a) The Sheriff of Autauga County shall receive an annual expense allowance of twelve thousand dollars ($12,000), payable in equal biweekly installments from the general fund of the county. This expense allowance shall be in addition to all other compensation or benefits granted to the sheriff and may be treated as compensation for retirement purposes. (b) Effective beginning the next term of office, the annual salary of the Sheriff of Autauga County shall be increased by twelve thousand dollars ($12,000) and the expense allowance provided for in subsection (a) shall be null and void. (c) In addition, notwithstanding any other provision of law, the sheriff shall continue to receive any uniform cost-of-living or other salary increases granted by the county commission to other elected officials in the county. (Act 2016-73, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-230.01.htm - 1K - Match Info - Similar pages
45-28-60.02
Section 45-28-60.02 Expense allowance; salary. (a) The coroner of Etowah County shall be entitled to an additional expense allowance so that the total compensation of the coroner including expense allowances and salary equals twenty-five thousand dollars ($25,000) per year payable from the general fund of the county. (b) Effective beginning the next term of office of the coroner beginning after May 22, 2019, subject to subsection (c), the annual salary of the coroner shall be twenty-five thousand dollars ($25,000) per year payable from the general fund of the county and subsection (a) shall be repealed. (c) Effective beginning one year after the beginning of the next term of office of the coroner beginning after May 22, 2019, and thereafter, the county commission may increase the expense allowance and salary of the coroner provided that any salary increase shall become effective beginning the next term of office of the coroner beginning after May 22, 2019, thereafter. (d) This section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-60.02.htm - 1K - Match Info - Similar pages
45-35-241.01
Section 45-35-241.01 Expense allowance; salary. (a) Commencing April 1, 2017, the Revenue Commissioner of Houston County shall receive an annual expense allowance of fifteen thousand dollars ($15,000) payable in equal monthly installments. This expense allowance shall be in addition to all other compensation or benefits granted to the revenue commissioner, including, the compensation provided in Section 45-35-241. (b) Effective beginning the next term of office, the annual salary of the Revenue Commissioner of Houston County shall be ninety-two thousand thirty-five dollars and twenty-seven cents ($92,035.27), which shall be paid in the same manner as the salary of other elected county officials, and the expense allowance provided for in subsection (a) shall be null and void. Excluding reimbursement for allowable expenses, this salary shall be the total compensation paid to the revenue commissioner. (c) Notwithstanding any other provision of law, in addition to any other compensation...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-241.01.htm - 1K - Match Info - Similar pages
45-35-60
Section 45-35-60 Salary and expense allowance. (a) Beginning on June 1, 2007, the Coroner of Houston County shall receive an additional monthly expense allowance from the Houston County Commission in the amount of five hundred dollars ($500) per month. Deductions from the expense allowance provided in this section shall be made the same as if the expense allowance were salary as provided in Chapter 2A, Title 11. (b) Effective with the next term of office, the annual salary of the Coroner of Houston County shall be eighteen thousand dollars ($18,000) and the expense allowance provided in subsection (a) shall be repealed. The salary provided by this section shall be in lieu of any salary or expense allowance provided by law prior to the commencement of the next term of office. (Act 2007-214, p. 271, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-60.htm - 1K - Match Info - Similar pages
45-35-83
Section 45-35-83 Expense allowance. The Judge of Probate and the Revenue Commissioner of Houston County shall be provided an expense allowance of one hundred fifty dollars ($150) per month, payable out of the county general fund from money not otherwise appropriated or as specified by the governing body of the county. Such expense allowance shall be in addition to all other expense allowances heretofore provided. (Act 80-548, p. 851, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-83.htm - 749 bytes - Match Info - Similar pages
45-1-241.09
Section 45-1-241.09 Expense allowance; salary. (a) Commencing April 1, 2017, the Revenue Commissioner of Autauga County shall receive an annual expense allowance of twelve thousand dollars ($12,000) payable in equal monthly installments. This expense allowance shall be in addition to all other compensation or benefits granted to the revenue commissioner and may be treated as compensation for retirement purposes. (b) Effective beginning the next term of office, the annual salary of the Revenue Commissioner of Autauga County shall be increased by twelve thousand dollars ($12,000) and the expense allowance provided for in subsection (a) shall be null and void. (c) Notwithstanding any other provision of law, in addition to any other compensation provided to the revenue commissioner, the revenue commissioner shall continue to receive any cost-of-living or other salary increases granted by the county commission to other elected officials in the county. (Act 2017-119, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-241.09.htm - 1K - Match Info - Similar pages
45-34-240.01
Section 45-34-240.01 Additional expense allowance; salary increases. (a) Commencing on April 1, 2017, the Revenue Commissioner of Henry County shall receive an annual expense allowance of five thousand dollars ($5,000) payable in equal monthly installments. This expense allowance shall be in addition to all other compensation or benefits granted to the revenue commissioner, including, the compensation provided in Section 45-34-240. (b) Effective beginning the next term of office, the annual salary of the Revenue Commissioner of Henry County shall be increased by five thousand dollars ($5,000) and the expense allowance provided for in subsection (a) shall be null and void. (c) Notwithstanding any other provision of law, in addition to any other compensation provided to the revenue commissioner, the revenue commissioner shall continue to receive any cost-of-living or other salary increases granted by the county commission to other elected officials in the county. (Act 2017-44, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-34-240.01.htm - 1K - Match Info - Similar pages
45-44-83
Section 45-44-83 Expense allowance. The Judge of the District Court of Macon County shall receive an annual expense allowance of not more than five thousand dollars ($5,000), payable in equal monthly installments from the general fund of the county. The expense allowance hereinabove provided for shall be the only expense allowance payable to such judge out of the county treasury of Macon County. Provided, however, that the implementation of this section shall be completely discretionary with the county commission. (Act 80-556, p. 865, § 1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-83.htm - 853 bytes - Match Info - Similar pages
|