40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection (f), the tax imposed by this article shall be due and payable to the department monthly on or before the 20th day of the month next succeeding each month during which the storage, use, or other consumption of tangible personal property became taxable hereunder. (b) Every seller or person engaged in making retail sales of tangible personal property for storage, use, or other consumption in this state, who alternatively: (1) Maintains, occupies, or uses, permanently or temporarily, directly or indirectly, or through a subsidiary, or agent by whatever name called, an office, place of distribution, sales, or sample room or place, warehouse or storage place, or other place of business; (2) Qualifies to do business or registers with the state to collect the tax levied by this chapter; (3) Employs or retains under contract any representative, agent, salesman, canvasser, solicitor, or installer operating in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-68.htm - 9K - Match Info - Similar pages
40-9B-4
Section 40-9B-4 Authorization of abatement. (a) Noneducational ad valorem taxes, construction related transaction taxes, except those local construction related transaction taxes levied for educational purposes or for capital improvements for education, and mortgage and recording taxes, or payments required to be made in lieu thereof, and in the case of a qualifying industrial or research enterprise described in Section 40-9B-3(a)(10)e. which is owned by an entity organized under Chapter 6 of Title 37, or by an authority both organized and existing pursuant to Chapter 50A of Title 11, and subject to the payments required to be made in lieu of ad valorem, sales, use, license, and severance taxes imposed by Section 11-50A-7, in addition to the foregoing, all other ad valorem taxes, or payments required to be made in lieu thereof, imposed by the state, counties, municipalities, and other taxing jurisdictions of Alabama, may be abated with respect to private use industrial property and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-4.htm - 15K - Match Info - Similar pages
45-35-83.21
Section 45-35-83.21 Additional filing fee - Excluding tag and license functions. (a) The Judge of Probate of Houston County shall charge a special additional filing fee of three dollars ($3) for filing or for recording each and every instrument, paper, writing, or decree in his or her office, including, but not limited to, those related to personal property, a Uniform Commercial Code statement, each real estate, warranty deed, deed or executor deed, subordinate agreement, agreement, land lease, partial release or release, affidavit, marriage license, official bond plat, oath of office, bill of sale, custodian bond, declaration of trust, transfer, assignment, satisfaction, declaration of vacation bond to indemnify, lis pendens notice, order approving trustee bond, and excerpts of minutes. This special additional filing fee does not apply to the filing and recording of instruments and papers used in the tag and license functions of the probate office. (b) The month following collection,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-83.21.htm - 1K - Match Info - Similar pages
45-8-241.62
Section 45-8-241.62 Exemptions. There shall be exempted from the computation of any tax due hereunder the following: (1) The gross proceeds accruing from the leasing or rental of film to a lessee who charges, or proposes to charge, admission for viewing same; (2) The gross proceeds accruing from any charge in respect of the use of docks or docking facilities furnished for boats or other craft operated on waterways; (3) The gross proceeds accruing from any charge made by a landlord to a tenant in respect to the leasing or furnishing of tangible personal property to be used on the premises of real property leased by the same landlord to the same tenant for use as a residence or dwelling place, including mobile homes; (4) The gross proceeds accruing from the leasing or rental of tangible personal property to a lessee who acquires possession of the property for the purpose of leasing or renting to another the same property under a leasing or rental transaction subject to a tax hereunder;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.62.htm - 5K - Match Info - Similar pages
11-99A-41
Section 11-99A-41 Use of improvements by persons not assessed. (a) For use of improvements constructed, acquired, or installed by the district with proceeds of assessments, the board may require the payment of a connection, tap fee, or increased tap fee by persons owning property not assessed to pay for improvements, even though the utilities may be provided by some public person or utility other than the board. The tap fee shall be reasonable and may not exceed 150 percent of the assessment that otherwise would have been paid by the person. (b) If the owner of any property that fronts on any street built with proceeds of an assessment, whether or not within the district, wishes to connect a driveway or street or otherwise to have access to the street, the owner shall obtain consent of the board to connect to the street, to any cut in the curb, to the establishment of any cut in the median, if any, and otherwise to ingress and egress on the street. The board shall exercise its...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-99A-41.htm - 2K - Match Info - Similar pages
16-17A-15
Section 16-17A-15 Exemptions from taxation. Notwithstanding any provision of law to the contrary: (1) Any indebtedness issued by an authority or a university affiliate, and the income therefrom, including any profit from the sale thereof, shall be exempt from taxation by the state or other governmental entity of the state. (2) All properties of an authority or a university affiliate, whether real, personal, or mixed, and the income therefrom, shall be exempt from any and all taxation by any governmental entity. (3) An authority shall not be obligated to pay or allow to be paid any fees, taxes, costs, or charges of any nature to the Secretary of State or to any judge of probate of any county in respect of the filing or recording of any document. (4) The gross proceeds of the sale of any property used in the business or activities of an authority, or in the acquisition, construction, renovation, or equipping of any health care facilities for an authority or a university affiliate,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-17A-15.htm - 1K - Match Info - Similar pages
33-2-196
Section 33-2-196 Reserve funds for outstanding bonds. In the event there shall have been established any reserve or other similar funds for the benefit of any of the outstanding bonds and if the outstanding bonds for which those funds were established are refunded in full by the issuance of refunding bonds hereunder and if under the terms of the instruments establishing such funds, such funds need not be continued for payment of debt service on any outstanding bonds, then any moneys contained in such funds, and any interest accrued with respect thereto after the issuance of said refunding bonds, shall be paid over to the department for its use in providing additions to the docks facilities and for no other purpose, any statutory provision enacted prior to May 29, 1984 to the contrary notwithstanding. (Acts 1984, No. 84-412, p. 963, ยง17.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/33-2-196.htm - 1K - Match Info - Similar pages
35-8-20
Section 35-8-20 Termination of condominium. (a) The condominium property may be removed from the provisions of this chapter provided that all unit owners agree and all holders of record of liens affecting any of the units consent or agree, in either case by instruments duly recorded, that their liens be transferred to the undivided share of the unit owner in the property as hereinafter provided. (b) A circuit court may grant the petition of any unit owner for a removal of the condominium property from the provisions of this chapter and a partition under the following circumstances: (1) In the event of total destruction of all improvements of the condominium property and no agreement is reached to rebuild such improvements within a reasonable time, or such rebuilding has not been completed within a reasonable time. (2) In the event of substantial destruction, deterioration, or obsolescence of the condominium property and no agreement is reached to repair, reconstruct, or rebuild such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-8-20.htm - 3K - Match Info - Similar pages
45-2-244.182
Section 45-2-244.182 Exemptions. There shall be exempted from the computation of any tax due hereunder all of the following: (1) The gross proceeds accruing from the leasing or renting of film or visual entertainment devices as defined by Section 45-2-244.160, to a lessee who charges, or proposes to charge, admission for viewing same. (2) The gross proceeds accruing from any charge in respect of the use of docks or docking facilities furnished for boats or other craft operated on waterways. (3) The gross proceeds accruing from any charge made by a landlord to tenant in respect to the leasing or furnishing of tangible personal property to be used on the premises of real property leased by the same landlord to the same tenant for use as a residence or dwelling place, including manufactured homes. (4) The gross proceeds accruing from the leasing or renting of tangible personal property to a lessee who acquires possession of the property for the purpose of leasing or renting to another the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.182.htm - 5K - Match Info - Similar pages
45-41-141.03
Section 45-41-141.03 Authorization of levy of financial charges. Subject to the provisions of Section 45-41-141.09 (providing for the exemption of certain dwellings from the levy of financial charges hereunder), the commission is hereby authorized to levy, for each fiscal year of the county commencing with such fiscal year beginning October 1, 1988, and in any district, a financial charge with respect to each unit of property located within the boundaries of such district as they may from time to time exist, at such rate (not exceeding, however, the maximum rate at the time authorized), and for such period of time, as the qualified electors of such district shall have approved in an election called and conducted in accordance with applicable provisions of this part; provided, however, that no financial charge may in any event be levied hereunder with respect to any unit of property at a rate in excess of one hundred twenty-five dollars ($125) per fiscal year, which is adjusted every 10...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-141.03.htm - 2K - Match Info - Similar pages
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