45-5-240.20
Section 45-5-240.20 License division created; clerks and other assistants; duties; fees;
evidence of payment. (a) There is hereby created within the Revenue Commissioner's Office
of Blount County a license division which shall issue all motor vehicle licenses issued through
the revenue commissioner's office. The county commission shall furnish suitable quarters and
provide the necessary forms, books, stationery, records, equipment, and supplies, except such
stationery, forms and supplies as are furnished pursuant to law by the State Department of
Finance or the state Comptroller. The county commission shall also provide such clerks, and
other assistants for the revenue commissioner as shall be necessary from time to time for
the proper and efficient performance of the duties of his or her office. The revenue commissioner
shall have authority to employ such clerks, and other assistants, and to fix their compensation;
however, the number and compensation of such clerks and other...
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9-15-82
Section 9-15-82 Article not to apply to certain transfers, reversions, sales, etc. (a)
This article shall not apply to the transfers of real property between departments, boards,
bureaus, commissions, institutions, corporations, or agencies of the state. These transfers
may be made by mutual agreements between the chief executive officers of the respective departments
with the approval of the Governor. This article shall not apply to the leasing or sale of
timber from unused lands under Section 9-15-1 et seq.; to the leasing or sale of timber
from school lands and swamp and overflowed lands under Section 9-15-30 et seq.; to
the leasing of oil, gas, and other minerals under Section 9-17-60 et seq.; real property
sold by the Department of Revenue under tax sales and redemptions; to the sale of property
by the Alabama Historical Commission under Section 41-9-249(7); to reversions made
under Section 31-4-18; to the sale or conveyance of real property by the Alabama Housing
Finance...
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41-16-123
Section 41-16-123 Provisions applicable to certain property held by division. This section
shall apply only to that property that has been held by the division for a period of not less
than 60 days from the date the property is first published in the list of surplus property,
as set out in subsection (b) of Section 41-16-121, and not purchased by any eligible
entity as set out in subsection (e) of Section 41-16-120 as follows: (1) All contracts
made by or on behalf of the State of Alabama or a department, board, bureau, commission, institution,
corporation, or agency thereof, of whatever nature for the sale or disposal of tangible personal
property owned by the State of Alabama, other than the following: a. Alcoholic beverages.
b. Products of the Alabama Institute for Deaf and Blind. c. Barter arrangements of the state
prison system. d. Books. e. School supplies. f. Food. g. Property used in vocational projects.
h. Livestock. i. Property owned by any state college or university,...
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45-20-242.54
Section 45-20-242.54 Receipts; quarterly returns. Every registered seller regularly
and continually making sales of tangible personal property for storage, use, or other consumption
in Covington County (which storage, use, or other consumption is not exempted from the tax
imposed) shall at the time of making such sale or, if the storage, use, or other consumption
of such tangible personal property in the county is not then taxable under this subpart, at
the time such storage, use, or other consumption becomes taxable hereunder, collect the tax
from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form
prescribed by the State Department of Revenue. On the twentieth day of the month following
the close of each quarterly period, each registered seller shall file with the State Department
of Revenue a return for the preceding quarterly period in such form as may be prescribed by
the department, showing the total sales of the tangible personal property...
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45-36-243.07
Section 45-36-243.07 Delinquency in payment of tax. If any distributor, storer, or retail
dealer in gasoline or motor fuel, as herein defined, shall fail to make monthly reports or
shall fail to pay the tax imposed under authority of this part, the tax shall be deemed delinquent
within the meaning of this part and there shall be added to the amount of his or her tax a
penalty of 25 percent, provided if in the opinion of the county commission of the county a
good and sufficient cause or reason is shown for such delinquency, the penalty may be remitted.
The annual rate of interest to be added to all taxes imposed under the authority of this part
which are not paid by the prescribed due dates shall be at the same rate established by the
Secretary of the Treasury under the authority of 26 USCA § 6621. Interest on overpayments
shall be computed at the same annual rate. The county commission shall be authorized and empowered
to make returns for delinquent tax payers upon such information as...
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45-43-246.04
Section 45-43-246.04 Receipts; quarterly returns. Every registered seller making sales
of tangible personal property for storage, use, or other consumption in Lowndes County, which
storage, use, or other consumption is not exempted from the tax imposed, shall at the time
of making such sale or, if the storage, use, or other consumption of such tangible personal
property in Lowndes County is not then taxable under this subpart, at the time such storage,
use, or other consumption becomes taxable hereunder, collect the tax from the purchaser, and
shall give to the purchaser a receipt therefor in the manner and form prescribed by the State
Department of Revenue. On the twentieth day of the month following the close of each quarterly
period provided for in Section 45-43-246.03, each registered seller shall file with
the State Department of Revenue a return for the preceding quarterly period in such form as
may be prescribed by the department, showing the total sales of the tangible personal...
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25-4-134
Section 25-4-134 Procedures for collection of delinquent contribution payments. (a)
Generally. The contributions, interest, and penalties required to be paid under this chapter
shall be a first and prior lien upon all property and rights to property, real or personal,
of any employer subject to this chapter. The lien shall arise at the time the contribution
report, or the payment of the contributions, as the case may be, was due to have been filed
with or made to the Department of Labor. The secretary may file in the office of the judge
of probate of any county in this state a certificate which shall show the name of the department
for which it is filed, the amount and nature of the contributions, interest, and penalties
for which a lien is claimed together with any costs that may have accrued, the name of the
employer against whose property a lien for such contributions, interest, and penalties is
claimed and the date thereof. An error in the certificate of the amount shall not...
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28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There
is hereby levied in addition to the license taxes provided for by this chapter and municipal
and county license taxes and in addition to any marked-up price made by the board on wine
sold by the board a privilege or excise tax measured by and graduated in accordance with the
volume of sales of table wine containing not more than sixteen and one-half percent alcohol
by volume and shall be an amount equal to forty-five cents ($.45) per liter of table wine
containing not more than sixteen and one-half percent alcohol by volume sold to the wholesale
licensee or board, to be collected from the purchaser by the board or by a licensed retailer.
(b) Collection, Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax
levied by subsection (a) shall be added to the sales price of all table wine containing not
more than sixteen and one-half percent alcohol by volume sold and shall be collected...
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45-2-244.031
Section 45-2-244.031 Levy of tax. Subject to the provisions of Section 45-2-244.043,
there is hereby imposed excise taxes in an amount not to exceed three cents ($.03) per gallon
on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever,
gasoline and motor fuel within such counties and to require every distributor, retail dealer,
or storer of gasoline or motor fuel as herein defined to pay such excise taxes upon the selling,
distributing, or withdrawing from storage for any use, gasoline and motor fuel as herein defined
in such counties; provided that excise taxes levied pursuant to the provisions of this subpart
shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and provided
further that if the excise tax imposed under this subpart upon the sale of such gasoline or
motor fuel shall have been paid by a distributor or by retail dealer or storer, such payment
shall be sufficient, the intention being that the taxes...
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45-2-244.103
Section 45-2-244.103 Payment of tax. The sales taxes levied in Section 45-2-244.102
shall be due and payable in monthly installments on or before the twentieth day of the month
next succeeding the month in which the tax accrues. All taxes levied in this subpart shall
be paid to and collected by the State Department of Revenue at the same time and along with
the collection of the state sales tax. On or prior to the due dates of the tax herein levied
each person subject to such tax shall file with the State Department of Revenue a report or
return in such form as may be prescribed by the department, setting forth, with respect to
all sales and business transactions that are required to be used as a measure of the tax levied,
a correct statement of the gross proceeds of all such sales and gross receipts of all such
business transactions. Such report shall also include such other items of information pertinent
to the tax and the amount thereof as the State Department of Revenue may...
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