27-31B-16
Section 27-31B-16 Tax on premiums collected. (a) Each captive insurance company shall pay to
the commissioner, by March 1 of each year, a tax at the rate of four-tenths of one percent
on the first 20 million dollars, three-tenths of one percent on the next 20 million dollars,
two-tenths of one percent on the next 20 million dollars, seventy-five thousandths of one
percent on each dollar thereafter on the direct premiums collected or contracted for on policies
or contracts of insurance written by the captive insurance company during the year ending
December 31 next preceding, after deducting from the direct premiums subject to the tax the
amounts paid to policyholders as return premiums which shall include dividends on unabsorbed
premiums or premium deposits returned or credited to policyholders. Notwithstanding the foregoing,
no tax shall be due or payable as to considerations received for annuity contracts. (b) Each
captive insurance company shall pay to the commissioner by March 1 of...
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40-9C-3
Section 40-9C-3 Definitions. For purposes of this chapter, the following words and phrases
shall have the following meanings: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's
liability for tax. An abatement of local and noneducation transaction taxes imposed under
Chapter 23 of this title shall relieve the seller from the obligation to collect and pay over
the local portion of the noneducation transaction tax as if the sale were to a person exempt,
to the extent of the abatement, from the local portion of the noneducation transaction tax.
(2) BROWNFIELD DEVELOPMENT PROPERTY. Real property which qualifies under Section 22-30E-6
for participation in the voluntary cleanup program established pursuant to Chapter 30E of
Title 22, and any personal property acquired in connection with the cleanup and redevelopment
of such real property. (3) CONSTRUCTION RELATED NONEDUCATION TRANSACTION TAXES. The local
portion of the transaction taxes imposed pursuant to Chapter 23 of this...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
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11-100-3
Section 11-100-3 Definitions. As used in this chapter, the following words and phrases shall
have the following meanings respectively ascribed to them unless the context clearly indicates
otherwise: (1) BONDS. Either general obligation bonds, limited obligation, or revenue bonds,
or a combination thereof, issued after the effective date of this act by a city, county, or
entities or authorities thereof in connection with the financing, in whole or in part, of
eligible facilities. The term "bonds" shall also refer to any bonds, warrants, or
other certificates of indebtedness authorized under the laws of the State of Alabama. (2)
CITY. Any city in this state. (3) COUNTY. Any county in this state. (4) AUTHORITY. Any authority
created pursuant to Act No. 547, H. 1176, 1965 Regular Session. (5) DELEGATE. A person attending
a national or regional convention or meeting in this state. (6) ELIGIBLE FACILITIES. Any convention
facilities owned by a city, county, or entities or authorities thereof...
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11-43C-44
Section 11-43C-44 General fund budget. The general fund budget shall include for each public
utility owned by the city only the net amounts estimated to be received from or to be appropriated
to each public utility. The general fund budget shall be prepared in accordance with accepted
principles of municipal accounting and budgetary procedures and techniques, and shall show:
(1) Such portion of the general fund cash surplus as it is estimated will exist, at the end
of the current fiscal year, and is proposed to be used for meeting expenditures in the general
fund budget for the ensuing year; (2) An estimate of the receipts from current ad valorem
taxes on real estate and tangible personal property during the ensuing fiscal year, assuming
that the percentage of the levy collected be no greater than the average percentage of the
levy collected in the last three completed tax years; (3) An estimate of receipts from all
other sources of revenue, provided that the estimated receipts from...
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11-44C-44
Section 11-44C-44 General fund budget. The general fund budget shall include for each public
utility within the city only the net amounts estimated to be received from or to be appropriated
to each public utility. The general fund budget shall be prepared in accordance with accepted
principles of municipal accounting and budgetary procedures and techniques, and shall show:
(1) Such portion of the general fund cash surplus as it is estimated will exist, at the end
of the current fiscal year, and is proposed to be used for meeting expenditures in the general
fund budget for the ensuing year; (2) An estimate of the receipts from current ad valorem
taxes on real estate and tangible personal property during the ensuing fiscal year, assuming
that the percentage of the levy collected be no greater than the average percentage of the
levy collected in the last three completed tax years; (3) An estimate of receipts from all
other sources of revenue, provided that the estimated receipts from each...
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11-67-43
Section 11-67-43 Failure to abate condition; assessing cost of abatement. (a) If the owner
fails, neglects, or refuses to abate the condition after notice to do so, the enforcing official
shall cause the offending grass or weeds to be cut. (b) Upon completion of the abatement work
performed by the city, including work by contractors employed by the city, the enforcing official
shall compute the actual expenses, including, but not limited to, total wages paid, value
of the use of equipment, advertising expenses, postage, and materials purchased, which were
incurred by the city as a result of the work. An itemized statement of the expenses shall
be given by first class mail to the last known address of the owner of the property. This
notice shall be sent at least five days in advance of the time fixed by the city council to
consider the assessment of the cost against property. (c) At the time fixed for receiving
and considering the statement, the council shall hear the same, together...
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45-20-172.54
Section 45-20-172.54 Report of cost of demolition; adoption of resolution fixing costs; proceeds
of sale of salvaged materials; objections to findings of cost; notice. Upon demolition of
the building or structure, the appropriate city official shall make an itemized written report
to the governing body of the cost thereof. The cost of the demolition shall be the actual
cost the city incurs in the demolition should the city use its own forces, including administrative
costs the city incurs in abating the nuisance. Should the city contract for demolition, the
cost shall be the actual cost the contractor charges the city for the demolition, including
administrative costs the city incurs in abating the nuisance. Upon report of the costs by
the appropriate city official, the governing body shall adopt a resolution fixing the costs
which it finds were incurred in the demolition and assessing the same against the property;
provided, however, the proceeds of any moneys received from the use of...
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45-3-171.22
Section 45-3-171.22 Report of cost of demolition; adoption of resolution fixing costs; proceeds
of sale of salvaged materials; objections to finding of cost; notice. Upon demolition of the
building or structure, the appropriate city official shall make an itemized written report
to the governing body of the cost thereof. The cost of the demolition shall be the actual
cost the city incurs in the demolition should the city use its own forces, including administrative
costs the city incurs in abating the nuisance. Should the city contract for demolition, the
cost shall be the actual cost the contractor charges the city for the demolition, including
administrative costs the city incurs in abating the nuisance. Upon report of the costs by
the appropriate city official, the governing body shall adopt a resolution fixing the costs
which it finds were incurred in the demolition and assessing the same against the property;
provided, however, the proceeds of any moneys received from the use of...
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45-42-200.16
Section 45-42-200.16 Additional fees for mailing expenses. All applications for motor vehicle
tags by mail and the correct amount of taxes and fees shall be received by the county license
commissioner, on or before the last regular work day before the 20th day of each month, and
the commissioner shall mail such tag not later than the end of the same month. The commissioner
shall charge and collect a fee, not to exceed three dollars ($3), for each month vehicle tag
issued by mail, in addition to all other fees prescribed by law. Such additional fees shall
be paid by the owner of the motor vehicle with his or her mailed request for license tags
and such fees collected by the commissioner shall be paid into the general fund of the county.
The actual expense of mailing application forms to the owners of motor vehicles and of mailing
tags as hereinabove provided, shall be paid from the general fund of the county upon warrants
signed by the commissioner and approved by the county commission....
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