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45-22-240.29
Section 45-22-240.29 Voiding of license when payment noncollectible. In Cullman County,
when a check tendered by an individual, company, or other entity for payment of any motor
vehicle license is found to be noncollectible at time of deposit, the revenue commissioner
shall notify the license inspector who shall make a reasonable attempt to retrieve the motor
vehicle license plate and any decal in question. In the event the motor vehicle license plate
or decal cannot be retrieved, the revenue commissioner shall so state and the statement shall
constitute authorization for the revenue commissioner to void the motor vehicle license plate,
decal, sales and use taxes, issuance fees, interest and penalty, and costs. Once the motor
vehicle license has been voided, the revenue commissioner shall receive credit for costs associated
with the noncollectible check issued. The appropriate state office shall mark the records
pertaining to the void license accordingly and upon inquiry by any law...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-240.29.htm - 1K - Match Info - Similar pages
40-12-250
Section 40-12-250 Tags for motor vehicles used by state, etc. (a) Motor vehicles owned
and used by the state, a county, or a municipality of this state shall not be subject to the
payment of license taxes levied, but shall display permanent license plates. Any agency which
obtains or possesses a vehicle through a lease-purchase or an installment-sales agreement
with an option to buy shall be considered as owning the vehicle for purposes of this section.
The purchasing agent or other officer of the state, county, or municipality, shall apply to
the Department of Revenue giving the make, type, model, and vehicle identification number
of the vehicle or vehicles owned and used by the state, county, or municipality, together
with any other information the department may require, which shall be furnished under oath
by the applying officer. If upon examination the application appears correct to the department,
it shall issue, to be placed on the motor vehicles, the number of license plates,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-250.htm - 5K - Match Info - Similar pages
40-12-254
Section 40-12-254 Motor vehicles issued to disabled veterans; fees. (a) Any disabled
veteran of World War II or of any other hostilities in which the United States was, is, or
shall be engaged against any foreign state, whether as a result of a declared war or not,
who owns an automobile which has been, is or shall hereafter be all or partly paid for with
funds furnished for such purpose by the Administrator of Veterans' Affairs under authority
of any act of the Congress of the United States, is exempt from all license fees and ad valorem
taxes required by or prescribed in this article; provided, that the veteran keeps such motor
vehicle only for private use. Application for an exemption may be made to the probate judge
of the county in which such veteran resides. The state Department of Revenue shall prescribe
and furnish application forms to be used and may require the applicant to supply such information
as may be necessary to enable the probate judge to determine the veteran's...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-254.htm - 2K - Match Info - Similar pages
45-30-240.50
Section 45-30-240.50 Consolidation of offices and duties. (a) On September 30, 1997,
or upon occurrence of a vacancy in either the office of tax assessor or tax collector, there
shall be a county Revenue Commissioner in Franklin County. A commissioner shall be elected
at the general election in 1996 and at the general election every six years thereafter, who
shall serve for a term of six years beginning on the first day of October next after his or
her election, and until his or her successor is elected and has qualified. (b) The county
revenue commissioner shall do and perform all acts, duties, and functions required by law
to be performed either by the tax assessor or by the tax collector of the county relative
to the assessment of property for taxation, the collection of taxes, the issuance of motor
vehicle licenses and title, the keeping of records, and the making of reports concerning assessment
for and the collection of taxes and the issuance of motor vehicle licenses and titles....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-240.50.htm - 4K - Match Info - Similar pages
45-41-243.20
Section 45-41-243.20 Registration fees. (a) This section shall apply only to
Lee County. (b) Every person, firm, or corporation who owns, maintains, or keeps in Lee County
a mobile home, except a mobile home which constitutes a part of his or her stock as a dealer
and except a mobile home which has been assessed for ad valorem taxation as a part of the
realty, shall pay an annual registration fee of five dollars fifty cents ($5.50). Every person,
firm, or corporation who owns, maintains, or keeps a mobile home which is considered for ad
valorem tax purposes as separate from the realty on which it sits shall receive a colored
decal upon the payment of both his or her mobile home registration fee and ad valorem taxes
on the mobile home. Every person, firm, or corporation who owns, maintains, or keeps a mobile
home which is considered for ad valorem tax purposes as a part of the realty on which it sits
shall receive an alternative color decal upon the payment of the ad valorem tax on the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-243.20.htm - 3K - Match Info - Similar pages
40-12-305
Section 40-12-305 Implementation of FORT system. (a)(1) Notwithstanding the provisions
of subsection (a) of Section 32-6-65, no later than January 1, 2022, the department
shall develop, maintain, and make available a fleet online registration and tax system, known
as the FORT system, which shall allow a fleet operator to do all of the following: a. Remit
for each fleet vehicle the ad valorem taxes as required by Section 40-12-253, levied
under Chapter 8. b. Remit license taxes and registration fees levied under this chapter in
a manner as prescribed by the department by rule. c. Facilitate the issuance of a license
plate as required by Chapter 6 of Title 32 and this chapter, in conformance with Section
32-6-710 and rules adopted thereunder. (2) The FORT system shall be available for motor vehicle
registration periods beginning on and after January 1, 2022, provided the fleet operator complies
with this article and any rules adopted under this article. (b) No fleet operator shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-305.htm - 2K - Match Info - Similar pages
32-6-61
Section 32-6-61 Licensing, registration, etc., staggered - Registration month; expiration
and renewal; proration; reregistration of vehicles. The staggered system for the licensing,
registration, and taxation of motor vehicles shall be implemented thusly: The first letter
of an individual's last name shall determine the month in which a vehicle owner shall register
his or her vehicle(s), as indicated below: January .... A, D February .... B March .... C,
E April .... F, G, N May .... H, O June .... M, I July .... P, L August .... J, K, R September
.... Q, S, T October .... U, V, W, X, Y, Z, trucks, commercial and fleet vehicles November
.... Trucks, commercial and fleet vehicles After the conversion period all owners of private
passenger vehicles and pickup trucks of 12,000 pounds and under shall continue to register
their vehicles during the month assigned to the first initial of their last name. All license
plates issued on a staggered registration basis shall expire on the last day...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-61.htm - 3K - Match Info - Similar pages
45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a)
For the purposes of this section, the following terms shall have the respective meanings
ascribed by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County
Commission. (3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any
device or substitute therefor commonly used in internal combustion engines; provided, that
such term shall not be held to apply to those products known commercially as "kerosene
oil," "fuel oil" or "crude oil" when used for lighting, heating,
or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in any county for use in the operation of any motor vehicle upon the highways
of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations,
incorporated or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.20.htm - 12K - Match Info - Similar pages
45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a)
For the purposes of this section, the following terms shall have the respective meanings
ascribed by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County
Commission. (3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any
device or substitute therefor commonly used in internal combustion engines; provided, that
such term shall not be held to apply to those products known commercially as "kerosene
oil," "fuel oil" or "crude oil" when used for lighting, heating,
or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in any county for use in the operation of any motor vehicle upon the highways
of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations,
incorporated or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.htm - 12K - Match Info - Similar pages
45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke County.
(b) As used in this section, state sales and use tax means the tax imposed by the state
sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3,
40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission of Clarke
County may levy, in addition to all other taxes, including, but not limited to, municipal
gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales
or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to be levied
upon each person, firm, or corporation engaged in the business of selling at retail machines
used in mining, quarrying, compounding, processing, and manufacturing of tangible personal
property, farm machinery, and any parts of such machines or any motor vehicle, truck...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-244.htm - 7K - Match Info - Similar pages
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