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45-2-244.075
of the revenue laws of this state which apply to the enforcement of liens for license taxes
due to this state shall apply fully to the collection of the tax herein levied, and the Baldwin
County Commission, for the use and benefit of Baldwin County, shall collect such tax and enforce
this subpart and shall have and exercise for such collection and enforcement all rights and
remedies that this state or the state Department of Revenue has for collection of the state
sales tax. The Baldwin County Commission shall have full authority to employ such special
counsel as it deems necessary from time to time to enforce collection of the tax levied by
this subpart, and to otherwise enforce the provisions of this subpart, including any litigation
involving this subpart; and the Baldwin County Commission shall pay such special counsel such
fees as it deems necessary and proper from the proceeds of the tax collected by it pursuant
to this subpart. (Act 83-532, p. 827, §6; Act 2017-447, §1.)...
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45-35-245
continuing in Houston County in the business for which the tax is hereby levied to fail or
refuse to add to the sales price and collect from the purchaser the amount due on account
of the tax herein provided or to refund or offer to refund all or any part of the amount collected
or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof.
(d) The tax hereby authorized shall be paid by affixing stamps as is required for the payment
of the tax imposed by Section 40-25-1 to Section 40-25-28, inclusive.
The State Department of Revenue shall have the same duties relative to the preparation and
sale of stamps to evidence the payment of such tax that it has relative to the preparation
and sale of stamps under those sections and may exercise the same powers and perform the same
duties in the same manner relative to the collection of the tax hereby levied that it does
relative to the collection of that tax. (e) The State Department of Revenue is hereby...
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45-44-245
Section 45-44-245 Definitions; levy of tax; permit; fees. (a) When used in this section, the
following terms shall have the following meanings: (1) PERSON. Any individual, firm,
partnership, corporation, association, or combination who, for a fee, severs clay, sand, or
gravel within Macon County. (2) PRODUCER. Any person engaging in the business of severing
clay, sand, or gravel for a fee from the soil within Macon County. (3) SEVERING. Cutting,
mining, stripping, or otherwise taking or removing clay, sand, or gravel from the soil within
Macon County for a fee. (b) In Macon County, the Macon County Commission may levy an additional
severance fee of seven cents ($.07) per ton on gravel or nine cents ($.09) per cubic yard,
or two cents ($.02) per ton on sand and clay or three cents ($.03) per cubic yard, whichever
is applicable, on the severance of clay, sand, or gravel. These fees are levied and collected
based upon tons or yards sold. Each producer shall collect the fee from the...
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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter
2B, the following terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX
TRIBUNAL JUDGE. An associate judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE.
Any individual, including, but not limited to, an attorney or certified public accountant
with written authority or power of attorney to represent a taxpayer before the department
or the Alabama Tax Tribunal; provided however, that nothing herein shall be construed as entitling
any such individual who is not a licensed attorney to engage in the practice of law. (3) CHIEF
ALABAMA TAX TRIBUNAL JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2.
(4) COMMISSIONER. The commissioner of the department or his or her delegate. (5) COMPTROLLER.
The Comptroller of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner
means any officer or employee of the department duly authorized by the commissioner,...
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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article
1 of Chapter 23 of Title 40 shall, where used in this section
have the meanings respectively ascribed to them in Article 1 except where the
context herein clearly indicates a different meaning. In addition, the following words, terms,
and phrases where used in this section shall have the following respective meanings except
where the context clearly indicates a different meaning: (1) STATE SALES TAX STATUTES.
Article 1 of Chapter 23 of Title 40, which levies
a retail sales tax for state purposes, and includes all statutes, heretofore enacted, which
expressly set forth any exemptions from the computation of the tax levied in Article
1 and all other statutes heretofore enacted which expressly apply to, or purport to
affect, the administration of Article 1 and the incidence and collection of
the tax imposed...
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45-4-245
firm, corporation, club, or association violating any of the provisions of this section shall
be guilty of a misdemeanor, and upon conviction shall be fined not more than one hundred dollars
($100) or imprisoned in the county jail for not more than 60 days, or by both such
fine and imprisonment. Each act in violation of this section shall constitute a separate offense.
(c) The tax hereby authorized shall be paid by affixing stamps as is required for the payment
of the tax imposed by Section 40-25-1 through Section 40-25-28. The State
Department of Revenue shall have the same duties relative to the preparation and sale of stamps
to evidence the payment of such tax that it has relative to the preparation and sale of stamps
under those sections and may exercise the same powers and perform the same duties in the same
manner relative to the collection of the tax hereby levied that it does relative to the collection
of that tax. (d) The State Department of Revenue is hereby authorized to...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the
Department of Revenue, and it shall have the power and authority, in addition to the authority
now in it vested by law: (1) To have and exercise general and complete supervision
and control of the valuation, equalization, and assessment of property, privilege, or franchise
and of the collection of all property, privilege, license, excise, intangible, franchise,
or other taxes for the state and counties, and of the enforcement of the tax laws of the state,
and of the several county tax assessors and county tax collectors, probate judges, and each
and every state and county official, board, or commission charged with any duty in the enforcement
of tax laws, to the end that all taxable property in the state shall be assessed and taxes
shall be imposed and collected thereon in compliance with the law and that all assessments
on property, privileges, intangibles, and franchises in the state shall be made in exact...
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45-9-84
the tag number presently on the vehicle unless such vehicle is new, in which case the judge
of probate shall be furnished a bona fide bill of sale from the dealer showing when the vehicle
was bought new. In the case of a used car brought into the state from a state which provides
that upon sale or transfer of the motor vehicle the tags are either surrendered to an appropriate
authority or subsequently reissued by the seller, the judge of probate shall be furnished
a bona fide certificate of title properly assigned which shows when the car was sold
to an individual, firm, corporation, or association, living or operating in this state. If
such tag number or bill of sale or certificate of title is not furnished, the vehicle
will be presumed to have been in the state the entire year for which taxes are being assessed.
Those motor vehicles brought into the state during any tax year and new motor vehicles for
which licenses have never been issued that have been sold from the stock of a...
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45-36-252.06
Section 45-36-252.06 Bonds of the authority; obligations. (a) In addition to all other powers
now or hereafter granted by law, the authority shall have the following powers, together with
all powers incidental thereto or necessary to the discharge thereof in corporate form: (1)
To sell and issue bonds of the authority in order to provide funds for any corporate function,
use, or purpose, any such bonds to be payable solely out of one or more of the following:
a. Any or all proceeds or receipts from the privilege, license, or excise tax levied on the
sale, distribution, storage, use, or consumption of tobacco and certain tobacco products in
Jackson County by Section 45-36-247. b. Any or all proceeds from any tax received by the Jackson
County Commission which are required by law to be deposited to the credit of the Jackson County
Water Authority. c. The revenues derived from any water, sewer, or garbage system or facility
of the authority. (2) To pledge for payment of any bonds issued...
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40-20-2
such tax shall be measured at the rate of eight percent of the gross value of the oil or gas
at the point of production except as provided in subsequent subdivisions of this subsection.
Provided, however, that the tax on offshore production, produced from depths greater than
8,000 feet below mean sea level, shall not be computed as a percentage of gross value at the
point of production, as provided in this article, but shall be computed as a percentage
of gross proceeds, as provided in Article 1A of this chapter. (2) Effective
May 1, 1985, and thereafter, the incremental oil or gas production produced
during a given year resulting from a qualified enhanced recovery project shall be taxed at
the rate of four percent of gross value at the point of production of the incremental oil
or gas production. The State Oil and Gas Board of Alabama shall approve the qualified enhanced
recovery project and the determination of the projected annual oil or gas production that
could have otherwise...
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