40-13-82
Section 40-13-82 (Repealed effective August 1, 2019) Levy and collection of tax; disposition
of funds; penalties. (a) There is levied an additional excise and privilege tax on every person
severing coal or lignite in this state in the amount of two and one-half cents ($0.025) per
ton of coal or lignite severed by underground mining, and five cents ($0.05) per ton of coal
or lignite severed by surface mining, except the maximum tonnage on which the severance tax
is levied against a person and a person's affiliates shall not in the aggregate exceed two
million tons per year. (b) The tax levied by this section shall be collected by the State
Department of Revenue and shall be deposited in a special fund in the State Treasury to be
used exclusively for the operation of the Surface Mining Commission. Monies in the fund are
continuously appropriated to the commission and no money in the fund shall revert to the State
Treasury at the end of a fiscal year. (c) Any person who fails to comply...
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45-30-240.50
Section 45-30-240.50 Consolidation of offices and duties. (a) On September 30, 1997, or upon
occurrence of a vacancy in either the office of tax assessor or tax collector, there shall
be a county Revenue Commissioner in Franklin County. A commissioner shall be elected at the
general election in 1996 and at the general election every six years thereafter, who shall
serve for a term of six years beginning on the first day of October next after his or her
election, and until his or her successor is elected and has qualified. (b) The county revenue
commissioner shall do and 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 relative to the assessment
of property for taxation, the collection of taxes, the issuance of motor vehicle licenses
and title, the keeping of records, and the making of reports concerning assessment for and
the collection of taxes and the issuance of motor vehicle licenses and titles....
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45-40-91
Section 45-40-91 Industrial Development Board; Lawrence County Airport Authority. (a) All power
and authority granted to Lawrence County pursuant to Amendment 190 to the Constitution of
Alabama of 1901, or to any public authority or corporation created by Lawrence County pursuant
to Amendment 190 of the Constitution of Alabama of 1901, shall be consolidated into the Industrial
Development Board of Lawrence County, governed by a board of directors, for the unified economic
development of the county. The public authority or corporation shall have all the power and
authority and assume all of the obligations of public authority or corporation created pursuant
to Article 2, commencing with Section 11-20-30, Chapter 20 of Title 11. The board of directors
of the county public authority or corporation shall be composed of one member appointed by
each member of the county legislative delegation and three members appointed by the county
commission. One member of the board of directors shall be...
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45-19-90
Section 45-19-90 Kellyton industrial park. The Coosa County Commission, after tax abatement
incentives have expired from the industrial park in Kellyton, which development was funded
with 58 percent of the debt paid by Alexander City and 42 percent of the debt paid by Coosa
County, shall pay Alexander City located in Tallapoosa County from the county general fund
an amount equal to 58 percent of the noneducational county ad valorem tax revenue derived
from the park. (Act 2001-492, p. 859, §l.)...
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45-30-80
Section 45-30-80 Docket fee. (a) In all juvenile, traffic, criminal, and quasi-criminal cases
in the juvenile, district, circuit, and municipal courts in Franklin County, a docket fee,
hereinafter referred to as a solicitor's fee, shall be assessed in each case. The fees, when
collected, shall be distributed monthly as follows: One dollar ($1) of the fees assessed in
each case shall be distributed to the office of the Circuit Clerk in Franklin County and the
remainder to the Solicitor's Fund or District Attorney's Fund in the county or to the fund
that may be hereafter prescribed by law for the solicitor's fee. The solicitor's fee shall
be in an amount equal to all docket fees or court costs which are assessed upon an adjudication
of guilt in a criminal case and distributed to the Fair Trial Tax Fund. The solicitor's fee
provided in this section is imposed pursuant to the authority granted in Amendment 418 of
the Constitution of Alabama of 1901, now appearing as Official Recompilation...
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40-13-32
Section 40-13-32 Deposit and distribution of proceeds of taxes collected generally. The proceeds
collected pursuant to the provisions of this article shall be deposited with the state Department
of Revenue and shall be distributed by it at intervals of not more than 60 days as follows:
(1) There shall be distributed to the governing body of each municipality within the police
jurisdiction or municipal limits of which coal or lignite was severed an amount equal to 50
percent of the tax collected under this article from the severance of coal or lignite occurring
within such police jurisdiction or municipal limits; and (2) There shall be distributed to
the governing body of each county within which coal or lignite was severed other than within
the police jurisdiction or municipal limits of a municipality an amount equal to 100 percent
of the tax collected under this article from the severance of coal or lignite not severed
within the police jurisdiction or municipal limits of a...
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40-9-14.1
Section 40-9-14.1 Certificates of exemption to governmental entities, contractors, etc., for
certain tax exempt projects. (a) For the purposes of this section, the term governmental entity
means the State of Alabama and its political subdivisions, including a county, a municipality,
an industrial or economic development board or authority, and any public water or sewer authority,
district, system, or board that otherwise is sales and use tax exempt. A governmental entity
shall also include an educational institution of any of the foregoing Alabama political subdivisions
including a public college or university, a county or city board of education, and the State
Board of Education. (b)(1) The Department of Revenue shall issue a certificate of exemption
to the governmental entity for each tax exempt project. (2) The Department of Revenue shall
grant a certificate of exemption from state and local sales and use taxes to any contractor
licensed by the State Licensing Board for General...
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45-25-160.03
school systems at the end of the first 40-day enrollment period. (3) Of the 63 percent remaining
after the distributions described in subdivisions (1) and (2), seventy-five thousand dollars
($75,000) shall be appropriated to the DeKalb County Economic Development Authority. (4) After
the distributions described in subdivisions (1), (2), and (3) are made, sixteen thousand six
hundred sixty-six dollars sixty seven cents ($16,666.67) shall be distributed in equal monthly
installments to the Animal Adoption Center Fund held by the DeKalb County Commission.
(5) After the distributions described in subdivisions (1), (2), (3), and (4) are made, two
thousand five hundred dollars ($2,500) shall be distributed to the county general fund for
the purpose of operating an emergency communications program whereby the county may make mass
emergency responses to the residents of the county. (6) After the distributions described
in subdivisions (1), (2), (3), (4), and (5) are made, 50 percent of the...
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45-11-246.06
Section 45-11-246.06 Disposition of funds. All taxes collected under this part shall be remitted
to Chilton County and deposited in the Chilton County General Fund earmarked for infrastructure,
public safety, and economic development in the county. (Act 2019-170, §8.)...
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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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