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40-12-174
Section 40-12-174 Transient vendors and peddlers. (a) Each person travelling on an animal
or using a vehicle other than a motor vehicle, doing business as a transient vendor or peddler
as defined in this section, displaying, selling or offering to sell any goods, wares,
or merchandise, other than to a merchant for resale, shall pay a privilege license tax to
the State of Alabama of $15 and $5 for the county in each county in which such transient vendor
or peddler does business for each vehicle. (b) Each itinerant vendor or peddler of merchandise,
other than tobacco products, medicines or household remedies or liquified petroleum products,
but including persons, firms, corporations, partnerships, or cooperatives whose principal
business is selling and distributing milk and dairy products, who operates on foot or uses
a vehicle solely for the purpose of transporting merchandise from house to house or place
to place but who does not use such vehicle for the display of merchandise or as a...
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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,...
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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...
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40-12-395
Section 40-12-395 License - Supplemental licenses; off-site sales. (a) A person licensed
under this article shall obtain a supplemental license for each additional place of business,
in a manner as prescribed by the commissioner and upon payment of an additional application
fee of five dollars ($5) for each additional location. The signage and other requirements
of Section 40-12-392 shall apply to each additional place of business. Only one licensed
dealer shall operate at the same place of business. (b) Notwithstanding the requirement that
sales of new and used motor vehicles shall be made only from the permanent location of the
new or used motor vehicle dealer, such dealers may conduct sales of new and used motor vehicles
from locations off-site of their permanent locations on the following conditions: (1) The
off-site sales events shall not exceed three per dealer per license year with each sale not
to exceed 10 consecutive calendar days in duration. Off-site sales of new motor...
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40-29-115
Section 40-29-115 Fraud and false statements. (a) Any person who: (1) DECLARATION UNDER
PENALTIES OF PERJURY. Willfully makes and subscribes any return, statement, or other document,
which contains or is verified by a written declaration that it is made under the penalties
of perjury, and which he does not believe to be true and correct as to every material matter;
or (2) AID or ASSISTANCE. Willfully aids or assists in, or procures, counsels, or advises
the preparation or presentation under, or in connection with any matter arising under, the
state revenue laws, of a return, affidavit, claim, or other document, which is fraudulent
or is false as to any material matter, whether or not such falsity or fraud is with the knowledge
or consent of the person authorized or required to present such return, affidavit, claim,
or document; or (3) FRAUDULENT BONDS, PERMITS, AND ENTRIES. Simulates or falsely or fraudulently
executes or signs any bond, permit, entry, or other document required by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-115.htm - 2K - Match Info - Similar pages
45-14-200
Section 45-14-200 Additional issuance fee on motor vehicles, manufactured homes, motor
homes, and motorcycles. (a) This section shall apply only to Clay County. (b)(1) The
County Commission of Clay County, in addition to all other charges, costs, taxes, or fees
levied on the issuance of all motor vehicles, manufactured homes, mobile homes, and motorcycles
of any nature may levy a fee of up to ten dollars ($10) per license plate or decal. The fee
authorized by this section may be levied on January 1, 2002, and shall apply to any
motor vehicle, manufactured home, mobile home, or motorcycle subject to registration or transfer
of ownership. (2) The annual fee increased by up to ten dollars ($10) for license plates and
decals pursuant to subdivision (1) shall not apply to any of the following license plates
or decals: a. Dealer. b. Disability access. c. Governmental. d. Manufacturer. e. All military.
f. All distinctive license plates exempt from license tax and registration fees. (c) All...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-200.htm - 1K - Match Info - Similar pages
45-35-83.82
Section 45-35-83.82 Noncollectible negotiable instruments; retrieval and voiding of
license. (a) In Houston County, when a negotiable instrument, such as a check or draft, given
for a motor vehicle license is found to be noncollectible for any reason, the judge of probate,
or his or her designee, shall notify the maker or drawer of the negotiable instrument, in
writing, that payment of the negotiable instrument was refused by the drawee and that if the
maker or drawer does not pay the holder thereof the amount due thereon, together with a service
charge of not more than twenty dollars ($20), within 10 days of the mailing of the notice
to the maker or drawer, then the motor vehicle license shall be subject to being retrieved
or voided by the judge of probate without further notice. Written notice by regular mail to
the address printed on the instrument or given by the maker or drawer at the time of issuance
shall be conclusively deemed sufficient and equivalent to notice having been...
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11-92B-21
Section 11-92B-21 Exemption from taxation. An authority, including, without limitation,
its property, its income, the bonds and other securities issued by the authority, the interest
applicable thereto, and the income therefrom, and all mortgages, indentures, and other instruments
executed as security therefor, and all deeds and other documents delivered to or by the authority
shall be exempt from all state and local taxation, except sales and use tax, but including,
without limitation, any license or excise taxes imposed on the authority for the privilege
of engaging in any of the activities in which the authority may engage. An authority shall
not be obligated to pay any fees, taxes, or costs to the judge of probate in connection with
the recording or filing of any deed or document. Except as provided in this section,
nothing in this chapter shall be construed to: (1) Exempt any person, individual, corporation,
association, or entity from otherwise applicable state, county, and...
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32-6-250
Section 32-6-250 Distinctive plate authorized; fees. (a) A distinctive permanent license
plate shall be issued to any resident of the state who is a recipient of the Medal of Honor
or the widow of a recipient of the Medal of Honor, to any resident who is a recipient of the
Purple Heart Medal, to any resident who is a member of the Legion of Valor with positive proof
of membership and the award of the Medal of Honor, the Army Distinguished Service Cross, the
Navy Cross, or the Air Force Cross, to any resident who is a recipient of the Distinguished
Flying Cross, to any resident who is a recipient of the Silver Star, to any resident who is
a recipient of the Bronze Star, or to any resident who shows by satisfactory proof that he
or she was a duly recognized former prisoner of war, for use on a private motor vehicle registered
in the name of the resident. There shall be no fee or tax for the license plate, except Purple
Heart Medal recipients shall pay ad valorem taxes on vehicles for...
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37-3-33
Section 37-3-33 Municipal privilege license fees or taxes. (a) Any incorporated city
or town in this state shall have the right by proper ordinance to tax and collect reasonable
privilege license fees or taxes from any motor bus terminal or any person operating any terminal
or station facilities for transportation of passengers, property or express transported by
motor carrier and any motor carrier as defined by this chapter where such motor carrier does
business in said city or town by receiving passengers or freight for transportation for hire
between said city or town and another point in Alabama; provided, that said privilege license
or tax shall not exceed the sum of $25.00 in incorporated cities or towns of less than 5,000
inhabitants, that said privilege license or tax shall not exceed the sum of $100.00 in incorporated
cities or towns of over 5,000 and less than 25,000 inhabitants, that said privilege license
or tax shall not exceed the sum of $200.00 in incorporated cities or...
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