40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state and local tax liability of multistate taxpayers, including the equitable apportionment of tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article II. Definitions. As used in this compact: 1. "State" means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession of the United States. 2. "Subdivision" means any governmental unit or special district of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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45-17-82.20
Section 45-17-82.20 Additional recording fee; audit. (a) Pursuant to the authority granted by Amendment 136 of the Constitution of Alabama of 1901, and Section 12-19-90(d), in Colbert County, a recording fee of two dollars ($2) shall be paid to the county and collected by the judge of probate, with respect to each instrument that may be filed for record in the office of the judge of probate. No instrument shall be received for record in the office of the judge of probate unless the recording fee of two dollars ($2) is paid. The recording fee shall be in addition to all other fees, taxes, and other charges required by law to be paid upon the filing for record of any instrument in the probate office. All recording fees so collected shall be deposited by the judge of probate in any bank in Colbert County and expended at the discretion of the judge of probate for general operation of the probate office. (b) On May 7, 1992, the judge of probate shall post in a conspicuous manner in the...
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45-40-83.21
Section 45-40-83.21 Additional recording fee. (a) Pursuant to the authority granted by Amendment 321 to the Constitution of Alabama of 1901 and subsection (d) of Section 12-19-90, in Lawrence County, a recording fee of four dollars ($4) shall be paid to the judge of probate and collected by the judge of probate, with respect to each instrument that may be filed for record in the office of the judge of probate. No such instrument shall be received for record in the office of the judge of probate unless the recording fee of four dollars ($4) is paid. The recording fee shall be in addition to all other fees, taxes, and other charges required by law to be paid upon the filing for record of any instrument in the probate office. All recording fees so collected shall be deposited by the judge of probate to any bank in Lawrence County and spent by the judge of probate at his or her discretion for the purchase or lease of additional equipment and for the general operation of the office of the...
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45-44-84.42
Section 45-44-84.42 Definitions. As used in this subpart, the following words shall have the following meanings: (1) GENERAL PROPERTY INSTRUMENT. A real property instrument that affects the title to personal property as well as real property. (2) IMPROVED RECORDING SYSTEM. A system of recording real property instruments and personal property instruments in the probate office and, in the discretion of the judge of probate, of recording other instruments and documents, which when completed, shall consist of the equipment necessary and suitable to record, archive, and retrieve records. (3) PERSONAL PROPERTY INSTRUMENT. Any instrument or document affecting the title to personal property only, as distinguished from real property, that may be now or hereafter required to be filed or titled for record in the office of the judge of probate, in accordance with the applicable requirements of the laws of this state, including, without limitation, Sections 35-4-50 and 35-4-90. (4) REAL PROPERTY...
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45-1-81.31
Section 45-1-81.31 Definitions. The following words and phrases when used in this subpart shall have the following meanings: (1) GENERAL PROPERTY INSTRUMENT. A real property instrument that affects the title to personal property as well as real property. (2) IMPROVED RECORDING SYSTEM. A system of recording real property instruments and personal property instruments in the probate office and, in the discretion of the judge of probate, of recording other instruments and documents, which system, when completed, will consist of the equipment necessary and suitable to record, archive, and retrieve records. (3) PERSONAL PROPERTY INSTRUMENT. Any instrument or document affecting the title to personal property only, as distinguished from real property, that may be now or hereafter required to be filed or titled for record in the probate office, in accordance with the applicable requirements of the laws of this state, including, without limitation, Sections 35-4-50 and 35-4-90. (4) REAL PROPERTY...
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45-18-82.51
Section 45-18-82.51 Definitions. The following words and phrases when used in this division shall have the following meanings: (1) GENERAL PROPERTY INSTRUMENT. A real property instrument that affects the title to personal property as well as real property. (2) IMPROVED RECORDING SYSTEM. A system of recording real property instruments and personal property instruments in the probate office and, in the discretion of the judge of probate, of recording other instruments and documents, which system when completed, shall consist of the equipment necessary and suitable to record, archive, and retrieve records. (3) PERSONAL PROPERTY INSTRUMENT. Any instrument or document affecting the title to personal property only, as distinguished from real property, that may be now or hereafter required to be filed or titled for record in the probate office, in accordance with the applicable requirements of the laws of this state, including, without limitation, Sections 35-4-50 and 35-4-90. (4) REAL...
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45-21-84.31
Section 45-21-84.31 Definitions. The following words and phrases when used in this subpart shall have the following meanings: (1) GENERAL PROPERTY INSTRUMENT. A real property instrument that affects the title to personal property as well as real property. (2) IMPROVED RECORDING SYSTEM. A system of recording real property instruments and personal property instruments in the probate office and, in the discretion of the judge of probate, of recording other instruments and documents, which system, when completed, shall consist of the equipment necessary and suitable to record, archive, and retrieve records. (3) PERSONAL PROPERTY INSTRUMENT. Any instrument or document affecting the title to personal property only, as distinguished from real property, that may be now or hereafter required to be filed or titled for record in the probate office, in accordance with the applicable requirements of the laws of this state, including, without limitation, Sections 35-4-50 and 35-4-90. (4) REAL...
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45-3-84.111
Section 45-3-84.111 Definitions. The following words and phrases when used in this subpart shall have the following meanings: (1) GENERAL PROPERTY INSTRUMENT. A real property instrument that affects the title to personal property as well as real property. (2) IMPROVED RECORDING SYSTEM. A system of recording real property instruments and personal property instruments in the probate office and, in the discretion of the judge of probate, of recording other instruments and documents, which system when completed, will consist of the equipment necessary and suitable to record, archive, and retrieve records. (3) PERSONAL PROPERTY INSTRUMENT. Any instrument or document affecting the title to personal property only, as distinguished from real property, that may be now or hereafter required to be filed or titled for record in the probate office, in accordance with the applicable requirements of the laws of this state, including, without limitation, Sections 35-4-50 and 35-4-90. (4) REAL PROPERTY...
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11-81-27
Section 11-81-27 Mortgages of public property for payment of debts. Any county or municipality of this state may mortgage any public property for the payment of any debt contracted in connection with such mortgaged property either originally or as a renewal, and such mortgage shall be admitted to record in the office of the probate judge of any county of this state without the payment of any tax upon the debt secured thereby or any other fee or charge except the costs of recording the instrument at the rate fixed by law. (Acts 1927, No. 478, p. 534; Code 1940, T. 37, ยง267.)...
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45-2-220.05
Section 45-2-220.05 Additional recording fees. (a) In Baldwin County, there is levied an additional recording fee of three dollars ($3), and the Baldwin County Commission may impose, by resolution of the county commission, an additional recording fee not to exceed two dollars ($2), which shall be charged and collected on each instrument, unless the instrument is otherwise exempt from all fees filed for record in the office of the judge of probate. The office of the judge of probate shall not receive an instrument, unless the instrument is otherwise exempt from the payment of a filing fee, for filing unless the filing fee required by this part is paid. The fees required by this part shall be in addition to all other fees provided by law. (b) One dollar ($1) from each three dollar ($3) additional recording fee collected shall be distributed to the Baldwin County District Attorney's Office. (c) The operation of Act 2019-338 shall be retroactive to June 1, 2000, and all action taken and...
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