45-24-241.03
Section 45-24-241.03 Assessment and collection of tax; disposition of funds. The Tax
Assessor of Dallas County shall assess the tax herein provided for, and the Tax Collector
of Dallas County shall collect the tax, in the same manner and method that other ad valorem
taxes are collected. The proceeds of the tax shall be paid into a special county fund. Within
30 days of payment into such special fund, the county commission shall allocate the funds
among the Dallas County Fire Association and eligible volunteer fire departments. The Dallas
County Fire Association shall receive two thousand dollars ($2,000) from such funds and the
remainder of the funds shall be divided equally among the eligible volunteer fire departments.
(Act 91-535, p. 962, §4; Act 91-729, p. 1419, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-241.03.htm - 1K - Match Info - Similar pages

45-1-242.23
Section 45-1-242.23 Assessment and collection of tax; distribution of funds. The Revenue
Commissioner of Autauga County shall assess the tax provided for in this subpart and shall
collect the tax in the same manner and method that other ad valorem taxes are collected. The
proceeds of the tax shall be paid into a special county fund. Within 30 days after payment
into the special fund, the county commission shall pay the funds to the Autauga Firefighters'
Association. The Autauga Firefighters' Association shall distribute the funds as follows:
The Autauga Firefighters' Association shall receive two thousand dollars ($2,000) of the funds
and the remainder of the funds shall be divided among the eligible volunteer fire departments
as determined annually by the Autauga Firefighters' Association. (Act 96-859, 2nd Sp. Sess.,
p. 1667, §4; 98-100, p. 117, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-242.23.htm - 1K - 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

45-35-140.03
Section 45-35-140.03 Fire protection service fee - Collection, administration, and enforcement.
Except with regard to the enforcement provisions thereof, the fire protection service fee
shall be collected and administered as closely as possible at the same time, in the same manner,
and under the same requirements and laws as are the ad valorem taxes of the state. Likewise,
in the case of mobile homes, the fee shall be collected and administered as closely as possible
at the same time, in the same manner, and under the same requirements and laws as the annual
registration fee for manufactured homes provided in Section 40-12-255. If the fire
protection service fee is not paid within 30 days after becoming due and payable, the county
commission may collect the service fee as provided in Section 45-35-140.09. The proceeds
of the fee shall be paid into a special county fund. Within 30 days of payment into the special
fund, the county commission shall divide the funds equally among all...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-140.03.htm - 1K - Match Info - Similar pages

40-13-6
Section 40-13-6 Distribution of tax proceeds. (a) In each fiscal year when the funds
then on deposit in the special fund or funds created for retirement of the bonds equal the
amount needed to pay all the principal and interest becoming payable on the bonds within the
succeeding 12 months and the funds then on deposit in the reserve fund or funds created for
the bonds equal the maximum principal and interest becoming due on the bonds in any one year,
the severance tax proceeds remaining in the Alabama State Docks Bulk Handling Facility Trust
Fund, shall be distributed as provided herein; provided however, that if at the end of any
fiscal year of the state, beginning with the fiscal year ending September 30, 1987, the Director
of the Alabama State Docks Department shall have notified the Director of Finance in writing,
at least five days prior to the close of the fiscal year, that the revenues to be derived
by the Alabama State Docks Department from the operations of its coal handling...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-6.htm - 13K - Match Info - Similar pages

45-9-244
Section 45-9-244 Tobacco products. (a) Upon adoption of the Legislature, there is hereby
imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise
consumes tobacco or tobacco products in Chambers County, a county privilege, license, or excise
tax in the following amounts: (1) Twenty-five cents ($.25) for each package of cigarettes
made of tobacco or any substitute therefor. (2) Twelve cents ($.12) for each cigar of any
description made of tobacco or any substitute therefor, but not including cigarette sized
and near cigarette sized cigars which shall be taxed in the same manner as cigarettes under
subdivision (1). (3) Twenty-five cents ($.25) for each sack, can, package, or other container
of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds
and forms of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette.
(4) Twenty-five cents ($.25) for each sack, plug, package, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-244.htm - 9K - Match Info - Similar pages

45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and
disposition of funds; enforcement. (a) All words, terms, and phrases that are defined in Article
1 of Chapter 23 of Title 40 shall, where used in this section have the meanings respectively
ascribed to them in Article 1 except where the context herein clearly indicates a different
meaning. In addition, the following words, terms, and phrases where used in this section
shall have the following respective meanings except where the context clearly indicates a
different meaning: (1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which
levies a retail sales tax for state purposes, and includes all statutes, heretofore enacted,
which expressly set forth any exemptions from the computation of the tax levied in Article
1 and all other statutes heretofore enacted which expressly apply to, or purport to affect,
the administration of Article 1 and the incidence and collection of the tax imposed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.20.htm - 14K - Match Info - Similar pages

45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers;
applicability of state sales tax statutes; disposition of funds. (a) The following words,
terms, and phrases where used in this section shall have the following respective meanings
except where the context clearly indicates a different meaning: (1) "County" means
Bullock County in the State of Alabama. (2) "Commissioner" means the Commissioner
of Revenue of the state. (3) "State Department of Revenue" means the Department
of Revenue of the state. (4) "State" means the State of Alabama. (5) "State
sales tax statutes" means Division 1 of Article 1 of Chapter 23 of Title 40, as amended,
including all other statutes of the state which expressly set forth any exemptions from the
computation of the taxes levied in Division 1 and all other statutes which expressly apply
to, or purport to affect, the administration of Division 1 and the incidence and collection
of the taxes imposed therein. (6) "State sales...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages

37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state,
shall execute a compact, in substantially the following form, with the State of Mississippi,
and the Legislature approves and ratifies the compact in the form substantially as follows:
Northeast Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states
solemnly agree: Article I. The purpose of this compact is to promote and develop trade, commerce,
industry, and employment opportunities for the public good and welfare in northeast Mississippi
and northwest Alabama through the establishment of a joint interstate authority to acquire
certain railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-11A-1.htm - 33K - Match Info - Similar pages

45-24-241.02
Section 45-24-241.02 Levy of special property tax. The County Commission of Dallas County
is authorized and empowered to levy and collect a special property tax, in addition to all
other taxes now or hereafter provided by law, not exceeding three and one-half mills on each
one dollar's worth of taxable property outside the corporate limits of the City of Selma,
as assessed for state ad valorem taxation during the preceding year. The proceeds of the additional
taxes levied by this part shall be used exclusively for fire, emergency medical, and rescue
services. (Act 91-535, p. 962, §3; Act 91-729, p. 1419, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-241.02.htm - 932 bytes - Match Info - Similar pages