40-12-246.1
Section 40-12-246.1 License tax and registration fees - Exemption for motor bus passenger
carrier vehicles; special license. (a) Any motor bus passenger carrier vehicle owned or otherwise
operated by a common carrier of passengers authorized to operate in this state by the Public
Service Commission pursuant to Chapter 3 of Title 37, is expressly exempt from the payment
of any state, county, municipal, or other local ad valorem tax provided such vehicle is in
compliance with subsection (b). Such exemption shall only apply to those common carriers of
passengers that are both based in and have principal operating facilities located within Alabama.
(b) In lieu of the payment of any state, county, municipal, or other local ad valorem tax
and in addition to any other business or occupational licenses required for operation by the
laws of this state, any business, person, or persons operating as a common carrier of passengers
that is authorized to operate in this state by the Public Service...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-246.1.htm - 4K - Match Info - Similar pages

45-10-201.04
Section 45-10-201.04 Ad valorem taxes; license tag as evidence of payment. To prevent
motor vehicles from escaping taxation and to provide for a more efficient procedure for assessment
and collection of taxes due on same, no licenses shall be issued to operate motor vehicles
on the public highways of this state, nor shall any transfer be made by the license commissioner
until the ad valorem tax on such vehicles shall have been paid to the county for the preceding
year as evidenced by receipt from the tax collection authority. Every person, firm, or corporation
driving or owning a motor vehicle, which is owned by a resident of the county or by a business
located in the county, or which is otherwise located in the county for licensing purposes
and who or which desires to operate a motor vehicle on the public highways of Alabama shall
first return such motor vehicle for ad valorem taxation purposes to the license commissioner
who shall issue a certificate of assessment on a form...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-201.04.htm - 1K - Match Info - Similar pages

45-39-200.16
Section 45-39-200.16 Additional fees for mailing expenses. The commissioner shall charge
and collect a reasonable fee which is adequate to cover the necessary handling, packaging,
and mailing expenses for each motor vehicle tag issued by mail, in addition to all other fees
prescribed by law. The additional fees shall be paid by the owner of the motor vehicle with
his or her mailed request for license tags and the 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 governing body. The procedure authorized by this part for the payment of ad
valorem tax and motor vehicle license tax and the issuance of license tags shall be an optional
alternative to the procedure now provided by law. Each owner of a motor vehicle...
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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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45-48-241.31
Section 45-48-241.31 Additional motor vehicle tag fees authorized. (a)(1) For purposes
of this section, the term motor vehicle means a motor vehicle as defined in Section
40-12-240, as amended, excluding any trailer qualifying as a utility trailer. (2) The Marshall
County Commission outside of the corporate limits of any city in any part of which is located
in Marshall County having a city board of education may levy an additional annual fee of up
to twenty-five dollars ($25) on each motor vehicle registered from that area or otherwise
subject to ad valorem tax by the county in that area in the county unless specifically exempted
therefrom. (3) The governing bodies of the City of Arab and the City of Guntersville may each
respectively levy an additional annual fee of up to twenty-five dollars ($25) on each motor
vehicle registered within the corporate limits of the municipality which the governing body
of the municipality represents or is otherwise subject to ad valorem tax by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-241.31.htm - 2K - Match Info - Similar pages

40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection,
sales of motor fuel to the following are exempt from the tax levied by subsection (a) of Section
40-17-325 and shall not be paid at the rack: (1) All motor fuel exported from this state for
which proof of export is available in the form of a terminal issued destination state shipping
document that is a. exported by a supplier who is licensed in the destination state or b.
is sold by a supplier to a licensed exporter for immediate export to a state for which the
applicable destination state motor fuel excise tax has been collected by the supplier who
is licensed to remit the tax to the destination state. If the motor fuel is exempt from the
excise tax due to the product being exported from this state, then the motor fuel exported
from this state shall also be exempt from the inspection fee imposed under Section
8-17-87. This exemption shall not apply to any motor fuel which is transported and delivered...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-329.htm - 14K - Match Info - Similar pages

45-25-240.21
Section 45-25-240.21 Issuance of licenses and titles; commissions and fees. The tax
assessor shall perform all duties relating to the issuing of licenses and titles on motor
vehicles in the county which have heretofore been performed by the judge of probate or the
tax collector. The Judge of Probate and Tax Collector of DeKalb County are relieved of all
duties and responsibilities relative to the issuance of licenses and titles, payment of taxes
collected by the tax collector, and collection of certain monies on such motor vehicles and
titles. The tax assessor shall receive the commissions and fees now allowed the judge of probate
and tax collector for performing these functions, and such fees and commissions shall be remitted
to the county general fund. Reporting and remitting of such monies shall be made at the same
time as other reports and remittances are now made by the judge of probate and tax collector.
(Act 87-322, p. 438, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-240.21.htm - 1K - Match Info - Similar pages

45-28-241.21
Section 45-28-241.21 Issuance of licenses and titles; commissions and fees. The tax
assessor shall perform all duties relating to the issuing of licenses and titles on motor
vehicles in the county which have heretofore been performed by the probate judge or the tax
collector. The Probate Judge and Tax Collector of Etowah County are hereby relieved of all
duties and responsibilities relative to the issuance of licenses and titles, payment of taxes
collected by the tax collector, and collection of certain monies on such motor vehicles and
titles. The tax assessor shall receive the commissions and fees now allowed the probate judge
and tax collector for performing these functions, and such fees and commissions shall be remitted
to the county general fund. Reporting and remitting of such monies shall be made at the same
time as other reports and remittances are now made by the probate judge and tax collector.
(Act 85-881, p. 135, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-241.21.htm - 1K - Match Info - Similar pages

45-3-120.09
Section 45-3-120.09 Employment. (a) All classified employees shall be hired from a list
of job applicants who meet the job related qualifications for a vacancy. Other employees will
be employed in accordance with procedures established by the Barbour County Commission. (b)
The judge of probate, sheriff, tax assessor, tax collector, and the county commission as a
collective body shall each be authorized to employ on a discretionary basis, one employee
to serve as a principal assistant in that office. The persons so employed shall be unclassified
employees and need not be hired from a list of applicants, but must meet the job qualifications
for the position to which they are to be appointed. The county commission may authorize additional
unclassified employees, but it is the intent of this article to keep the assistants to a minimum.
If two or more elected offices are combined, the elected official shall have no more than
one unclassified employee unless additional unclassified employees...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-120.09.htm - 1K - Match Info - Similar pages

45-30-240.21
Section 45-30-240.21 Duties; collection of monies. The tax assessor shall perform all
duties relating to the issuing of licenses on motor vehicles in the county which have heretofore
been performed by the judge of probate and tax collector. The judge of probate and tax collector
of Franklin County are hereby relieved of all duties and responsibilities relative to the
issuance of licenses and collection of certain monies on such motor vehicles. The tax assessor
shall receive all monies now collected by the judge of probate and the tax collector for performing
such duties and such monies shall be remitted to the county general fund. (Act 86-339, p.
523, §2.)...
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