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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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

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32-8-87
Section 32-8-87 Dismantling, destroying, changing identity of vehicle; certificate requirements;
insurance claims; "total loss"; removal of identification numbers, plates, etc.;
transfer of salvage vehicles; inspections; "component parts"; rebuilt vehicles;
flood vehicles; online verifications. (a) Each owner of a motor vehicle and each person mentioned
as owner in the last certificate of title who scraps, dismantles, destroys, or changes the
motor vehicle in such a manner that it is not the same motor vehicle described in the certificate
of origin or certificate of title shall as soon as practicable cause the certificate of origin
or certificate of title, if any, and any other documents or information required by the department
to be mailed or delivered to the department for processing. The department shall, with the
consent of any holder of liens noted on the surrendered certificate, enter a cancellation
upon its records. Upon cancellation of a certificate of origin or certificate of...
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45-16-81.02
Section 45-16-81.02 Additional court costs for certain municipal, district, and circuit court
cases; Jail Fund. (a) In addition to any and all court costs now or hereafter authorized to
be collected, there shall be assessed an additional court cost of thirty-five dollars ($35)
in all civil cases filed in the Circuit Court of Coffee County and in district court the sum
of thirty-five dollars ($35) excluding cases filed in small claims court. There shall also
be an additional court cost of thirty-five dollars ($35) in all criminal and quasi-criminal
cases brought in the Municipal, District, or Circuit Courts of Coffee County. (b) All costs
assessed pursuant to this section shall be collected by the court clerk as other court costs
are collected and distributed to the county for deposit in a special fund designated as the
Jail Fund. All monies paid into the Jail Fund shall be expended by the county exclusively
for the payment of the cost of constructing, financing, planning, equipping,...
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45-34-81
Section 45-34-81 Additional costs in certain cases; Jail Fund. (a) This section shall apply
only in Henry County. (b) In addition to any and all court costs now or hereafter authorized
to be collected, there shall be assessed an additional court cost of twenty-five dollars ($25)
in all civil cases filed in the circuit court and in the district court of the county excluding
cases filed in small claims court. There shall also be an additional court cost of twenty-five
dollars ($25) assessed in all criminal and quasi-criminal cases brought in the district or
circuit courts of Henry County. (c) Additional court costs assessed pursuant to this section
shall be collected by the court clerks and distributed to the county for deposit in a special
county fund designated as the Jail Fund. All monies paid into the Jail Fund shall be expended
by the county exclusively for the payment of the cost of construction, financing, planning,
equipping, and operating a new county jail. (Act 93-386, p. 663,...
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45-41-82.05
Section 45-41-82.05 Additional court cost - Circuit, district, and juvenile courts. (a) This
section shall apply only in Lee County. (b) In addition to any court costs now authorized
in the district, circuit, and juvenile courts of Lee County, there shall be assessed and collected
an additional court cost of fifty dollars ($50) in all civil and criminal cases, including
traffic cases in the district, circuit, and juvenile courts of the county except for protection
from abuse cases pursuant to Chapter 5, Title 30. (c)(1) Fifty percent of the additional court
costs collected pursuant to subsection (b) shall be deposited into the Lee County Circuit
Clerk's Fund and used for the same purposes as the fund is used on August 1, 2012. (2) Forty
percent of the additional court costs collected pursuant to subsection (b) shall be deposited
into the District Attorney's Fund and used for the payment of any and all expenses incurred
by the district attorney for law enforcement purposes and in the...
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45-15-80.05
Section 45-15-80.05 Additional court costs. In Cleburne County there shall be collected an
additional court cost of ten dollars ($10) in each criminal or civil case filed in any court
in the county. It shall be collected as are other court costs and shall be paid into the county
general fund. (Act 90-642, p. 1197, §1.)...
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45-25-240.27
Section 45-25-240.27 Monthly roster; renewal by mail. (a) The DeKalb County Commission shall
furnish additional and sufficient personnel to the county tax assessor's office for the purpose
of researching and obtaining the name of each county resident that owns a motor vehicle. The
name of the owner shall be placed on a separate monthly roster, depending on the first letter
of their last name as set forth by Act 79-797. This roster shall be completed by the first
day of November 1980. (b) The tax assessor shall, on the first day of December, 1980, mail
to each auto owner who is to purchase auto tags in January 1981, an application form, containing
a space for the name and address of the owner of the motor vehicle, the make, model, year,
and motor number of the vehicle, the correct amount of ad valorem taxes, (state, county, school
districts, municipal, and other) and the amount of the motor vehicle license tax, the cost
of tag issuance and handling fee. The form shall also include the...
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45-39-81.03
Section 45-39-81.03 Additional court costs - Domestic violence cases. In addition to all other
costs and charges in circuit, district, and municipal court cases in Lauderdale County, there
shall be levied and assessed a court cases in Lauderdale County, there shall be levied and
assessed a court cost of twenty-five dollars ($25) in all cases in which court costs are assessed
which are determined by the judge to be domestic violence cases. The clerk of the court shall
collect the court costs and shall remit the proceeds quarterly to the office of the Chief
Presiding District Court Judge of Lauderdale County to be used to operate domestic violence
shelters located in Lauderdale County that are in compliance with the standards for operation
of the Alabama Coalition Against Domestic Violence. (Act 2009-395, p. 720, §1.)...
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45-49-82.02
Section 45-49-82.02 Additional court costs - Domestic violence cases. In addition to all other
costs and charges in circuit, district, and municipal court cases in Mobile County, there
shall be levied and assessed a court cost of twenty-five dollars ($25) in all cases in which
court costs are assessed which are determined by the judge to be domestic violence cases.
The clerk of the court shall collect the court costs and shall periodically remit the proceeds
to the Chief Presiding District Court Judge of Mobile County to be used to operate domestic
violence shelters in Mobile County that are in compliance with the standards for operation
of the Alabama Coalition Against Domestic Violence. (Act 99-180, p. 206, § 1.)...
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