45-43-240.21
Section 45-43-240.21 Powers and duties. The tax assessor shall perform all duties relating
to the issuing of motor vehicle licenses and titles in the county which have previously been
performed by the judge of probate or the tax assessor. The Judge of Probate and Tax Collector
of Lowndes County are relieved of all duties and responsibilities relative to the issuance
of motor vehicle licenses and titles and the assessment and collection of certain monies on
motor vehicle licenses and titles. The tax assessor shall receive the commissions and fees
previously allowed the judge of probate and tax collector for performing these functions.
The fees and commissions shall be reported and remitted to the county general fund at the
same time as reports and remittances of those commissions and fees are now made by the judge
of probate and tax collector. (Act 92-474, p. 947, § 2.)...
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45-45-201.12
Section 45-45-201.12 Transfer of duties - Tax assessor, tax collector. All duties required
by law of the tax assessor and tax collector of any county to which this part applies, with
reference to the assessment and collection of ad valorem taxes on automobiles, trucks, or
other motor vehicles, shall be performed and exercised by the director of the department;
and the tax assessor and the tax collector of the county are hereby relieved of all duties
and responsibilities in reference thereto. The State Department of Revenue shall furnish the
director of the department all forms and blanks necessary for the assessment and collection
of such taxes. (Acts 1971, No. 1862, p. 3024, § 14.)...
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45-7-240
Section 45-7-240 Establishment of county revenue commissioner; powers and duties. (a) This
section shall apply only in Butler County. (b) The purpose of this section is to conserve
revenue and promote the public convenience in the county by consolidating the office of tax
assessor and the office of tax collector into one county office designated as the office of
county revenue commissioner. (c) At the expiration of the term of office of the tax assessor
and the office of the tax collector of the county ending September 30, 2009, or if a vacancy
occurs in either office, then immediately upon the occurrence of the vacancy, the office of
county revenue commissioner shall be established. If the office of county revenue commissioner
is established upon the occurrence of a vacancy in either the office of tax assessor or the
office of tax collector, the tax assessor or the tax collector, as the case may be, remaining
in office shall be the county revenue commissioner for the remainder of the...
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11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax
provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this chapter. (b) The tax levied by this chapter shall be collected by the State Department
of Revenue, the authority, the county, or by contract to a...
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45-10-244.36
Section 45-10-244.36 Applicability of state sales tax statutes. All provisions of the state
sales tax statutes with respect to payment, assessment, and collection of the state sales
tax, making of reports and keeping and preserving records with respect thereto, penalties
for failure to pay the tax, the promulgation of the rules and regulations with respect to
the state sales tax, and the administration and enforcement of the state sales tax statutes,
which are not inconsistent with the provisions of this subpart when applied to the tax authorized
to be levied in Section 45-10-244.32 shall apply to the county tax levied under this subpart.
The State Commissioner of Revenue and the State Department of Revenue shall have and exercise
the same powers, duties, and obligations with respect to the county tax levied under this
subpart that are imposed on such commissioner and department, respectively, by the state tax
statutes. All provisions of the state sales tax statutes that are made...
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45-11-240.32
Section 45-11-240.32 Duties of commissioner. The county revenue commissioner shall 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. The official acts of the employees of the county revenue
commissioner shall have the same force and legal effect as if performed by the county revenue
commissioner. (Act 2008-436, p. 837, §4.)...
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45-2-244.076
Section 45-2-244.076 Application of state sales tax statutes. All provisions of the state sales
tax statutes with respect to payment, assessment, and collection of the state sales tax, making
of reports and keeping and preserving records with respect thereto, penalties for failure
to pay the tax, the promulgation of the rules and regulations with respect to the state sales
tax, and the administration and enforcement of the state sales tax statutes, which are not
inconsistent with the provisions of this subpart when applied to the tax authorized to be
levied in Section 45-2-244.072 shall apply to the county tax levied under this subpart. The
county commission shall have and exercise the same powers, duties, and obligations with respect
to the county tax levied under this subpart that are imposed on the state Revenue Commissioner
and department, respectively, by the state tax statutes. All provisions of law from time to
time in effect with respect to the payment, assessment, and...
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45-2-244.106
Section 45-2-244.106 Application of state sales tax statutes. All provisions of the state sales
tax statutes with respect to payment, assessment, and collection of the state sales tax, making
of reports and keeping and preserving records with respect thereto, penalties for failure
to pay the tax, the promulgation of rules and regulations with respect to the state sales
tax, and the administration and enforcement of the state sales tax statutes, which are not
inconsistent with the provisions of this subpart when applied to the tax levied in Section
45-2-244.102 shall apply to the county tax levied under this subpart. The State Commissioner
of Revenue and the State Department of Revenue shall have and exercise the same powers, duties,
and obligations with respect to the county tax levied under this subpart that are imposed
on such commissioner and department, respectively, by the state tax statutes. All provisions
of the state sales tax statutes that are made applicable by this subpart...
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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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45-40-242.01
Section 45-40-242.01 Duties; commissions and fees. 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 Lawrence 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 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 tax assessor. (Act 85-717, p. 1168, §2.)...
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