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substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage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...
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40-12-240
Section 40-12-240 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama Department
of Revenue. (2) ESTABLISHED PLACE OF BUSINESS. A place actually occupied either continuously
or at regular periods at or from which a business or a part thereof is transacted. (3) FARM
TRACTOR. Every motor vehicle designed and used primarily as a farm implement for drawing plows,
mowing machines, and other implements designed and used for agricultural purposes and only
incidentally moved upon public highways. (4) FARMER. An individual, partnership, cooperative
corporation, or other entity actively engaged in agriculture or agricultural activities as
the same are circumscribed and defined in paragraphs a. and b. of Section 41-14-51(1). (5)
FLEET. A group of similarly classified fleet vehicles comprised of 50 or more units or other
amount as prescribed by the department. (6) FLEET OPERATOR. A person,...
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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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40-23-103
Section 40-23-103 Sales tax levied on sale price less credit for trade-in. Where any used automotive
vehicle, motorboat, truck trailer, semitrailer, or house trailer is taken in trade or in a
series of trades as a credit or part payment on the sale of a new or used automotive vehicle,
motorboat, truck trailer, semitrailer, or house trailer, the tax levied in this article shall
be paid on the net difference, that is, the price of the new or used vehicle, motorboat, or
trailer sold less the credit for the used vehicle, motorboat, or trailer taken in trade. (Acts
1981, No. 81-665, p. 1086, §4; Acts 1994, No. 94-622, p. 1162, §4.)...
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40-23-100
Section 40-23-100 Definitions. As used in this article, unless the context otherwise requires,
the following terms shall have the following meanings: (1) JUDGE OF PROBATE. The judge of
probate or other licensing authority in a county. (2) LICENSING OFFICIAL. The county official
required by law to issue licenses for any automotive vehicle, motorboat, truck trailer, trailer,
semitrailer, or travel trailer taxed under this article. (3) MOTOR BOAT. A boat with one or
more built-in motors or a boat with an outboard type motor or motors attached thereto by attachments
intended to be permanent rather than readily removable and which motor or motors are controlled
with remote controls built on or into the hull of the boat. (Acts 1981, No. 81-665, p. 1086,
§1; Acts 1994, No. 94-622, p. 1162, §1.)...
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40-23-106
Section 40-23-106 Reciprocity. If a sales or use tax equal to or in excess of the amount of
the tax imposed by this article is paid to another state under a requirement of the law of
that state, the automotive vehicle, motorboat, truck trailer, semitrailer, or house trailer
which is the subject of the tax when it is imported for use, storage, or consumption in this
state shall not be subject to the use tax imposed by this article. If the amount of the tax
paid to another state is less than that imposed by this article, then the difference shall
be paid. However, no credit shall be allowed for taxes paid on any automotive vehicles, motorboats,
truck trailers, semitrailers, or house trailers in any other state which does not extend credit
for taxes paid on similar property in Alabama. The licensing official shall require proof
of payment of tax in another state deemed necessary and proper. (Acts 1981, No. 81-665, p.
1086, §7; Acts 1994, No. 94-622, p. 1162, §6.)...
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45-9-245.20
Section 45-9-245.20 Levy and rates of tax; exemptions. (a) The County Commission of Chambers
County, in addition to all other taxes presently levied, may levy the following additional
sales and use taxes not to exceed the lowest municipal rates collected in the City of LaFayette,
City of Lanett, or City of Valley: (1) AGRICULTURAL MACHINERY SALES AND USE TAX. A sales and
use tax of two percent. (2) AUTOMOTIVE VEHICLE SALES AND USE TAX. A sales and use tax rate
of two percent. (3) GENERAL SALES AND USE TAX. A sales and use tax rate that is equal to the
lowest municipal rate collected respectively in the City of LaFayette, the City of Lanett,
or the City of Valley on and after April 28, 2016. (4) MANUFACTURING MACHINE SALES AND USE
TAX. A sales and use tax rate of two percent. (b)(1) Except as herein provided, the rates
provided in subsection (a) shall apply only in the areas in the county outside the corporate
limits of Lanett, Valley, LaFayette, Waverly, and Five Points as those...
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45-28-210
Section 45-28-210 Motor vehicle user fee. (a) In Etowah County, in addition to all other charges,
costs, taxes, or fees levied by law on the issuance of all motor vehicle license tags for
passenger automobiles and trucks of any nature, the Etowah County Commission is hereby authorized
to levy a user fee of one dollar ($1) per tag. Such user fee shall be collected as are all
other license tag fees in Etowah County and the net revenues paid into the general fund of
the county treasury and shall be distributed by the county commission as they deem appropriate
for the operation of the county. (b) The provisions of this section are cumulative to any
and all other laws relating to motor vehicle license tags and charges, costs, taxes, or fees
levied and collected therefrom. (Act 91-160, p. 213, §§1, 2.)...
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45-46-210
Section 45-46-210 Motor vehicle user fee. (a) In Marengo County, in addition to all other charges,
costs, taxes, or fees levied by law on the issuance of all motor vehicle license tags for
passenger automobiles and trucks of any nature, the Marengo County Commission is hereby authorized
to levy a user fee of five dollars ($5) per tag. Such user fee shall be collected as are all
other license tag fees in Marengo County and the net revenues paid into the general fund of
the Marengo County treasury and shall be distributed by the Marengo County Commission as they
deem appropriate for the operation of Marengo County. (b) The provisions of this section are
cumulative to any and all other laws relating to motor vehicle license tags and charges, costs,
taxes, or fees levied and collected therefrom. (Act 95-782, p. 1859, §§ 1, 2.)...
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45-2-242
Section 45-2-242 Levy of tax; disposition of funds. (a) In addition to any other taxes levied
and collected in Baldwin County, there is hereby levied, and shall be collected, a one and
one-half mill ad valorem tax on all property located in Baldwin County. (b)(1) The net proceeds
of the tax herein levied shall be equally distributed among the qualified existing and subsequently
formed county volunteer, municipal fire departments, and volunteer municipal fire departments
which are qualified. A qualified department is one which is certified and incorporated and
has a Class 9 Insurance Service Office (I.S.O.) or higher rating, and which maintains such
Class 9 I.S.O. classification or better. Nonqualified departments shall become qualified by
meeting the following requirements: a. Noncertified departments shall become certified within
one year after agreeing to certification; b. A certified department shall receive a Class
9 I.S.O. rating or better within two years after seeking such...
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