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45-15-82.01
Section 45-15-82.01 Assessment and collection of certain motor vehicle taxes. The judge of
probate shall perform all duties relating to the assessment and collection of ad valorem taxes
and casual sales and use taxes on motor vehicle in the county, which have heretofore been
performed by the tax assessor and the tax collector. The Tax Assessor and the Tax Collector
of Cleburne County are hereby relieved of all duties and responsibilities relative to the
assessment and collection of taxes on such motor vehicles. The judge of probate shall receive
the commissions and fees now allowed the assessor and collector for performing these functions,
and such fees and commissions shall be remitted to the county general fund. Reporting and
remitting of such tax shall be made at the same time as other reports and remittances are
now made by the judge of probate. (Act 84-645, p. 1297, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-82.01.htm - 1K - Match Info - Similar pages
45-29-83.41
Section 45-29-83.41 Assessment and collection of taxes. The judge of probate shall perform
all duties relating to the assessment and collection of ad valorem taxes and casual sales
and use taxes on motor vehicles in the county which have heretofore been performed by the
tax assessor and the tax collector. The Tax Assessor and the Tax Collector of Fayette County
are hereby relieved of all duties and responsibilities relative to the assessment and collection
of taxes of such motor vehicles. The judge of probate shall receive the commissions and fees
now allowed the assessor and collector for performing these functions, and such fees and commissions
shall be remitted to the county general fund. Reporting and remitting of such tax shall be
made at the same time as other reports and remittances are now made by the judge of probate.
(Act 86-309, p. 458, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-83.41.htm - 1K - Match Info - Similar pages
45-47-81.03
Section 45-47-81.03 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR
SESSION, EFFECTIVE JULY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The judge
of probate is relieved of all duties and responsibilities relating to the assessment and collection
of taxes, commissions, and issuance fees on motor vehicles. The revenue commissioner shall
receive the commissions and fees currently allocated to the judge of probate for performing
these functions, and those fees and commissions shall be remitted to the county general fund.
Reporting and remitting the collections of those fees shall be made by the revenue commissioner
or as otherwise required by law. (b) The Revenue Commissioner of Marion County shall perform
all duties relating to the issuance of motor vehicle license plates in the county and shall
perform all duties relating to the assessment and collection of ad valorem taxes, commissions,
fees, or other charges imposed by law on motor vehicles, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-81.03.htm - 1K - Match Info - Similar pages
45-1-81.01
Section 45-1-81.01 Assessment and collection of certain motor vehicle taxes; license records.
(a) The judge of probate shall perform all duties relating to the assessment and collection
of ad valorem taxes and casual sales and use taxes on motor vehicles in the county, which
have heretofore been performed by the tax assessor and the tax collector. The tax assessor
and the tax collector of Autauga County are hereby relived of all duties and responsibilities
relative to the assessment and collection of taxes on such motor vehicles. The judge of probate
shall receive the commissions and fees now allowed the assessor and collector for performing
these functions, and such fees and commissions shall be remitted to the county general fund.
Reporting and remitting such collections shall be made by the judge of probate or as otherwise
required by statute. (b) The judge of probate shall keep at all times an accurate record of
all licenses received by him or her from the State Comptroller and of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-81.01.htm - 1K - Match Info - Similar pages
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-240.21.htm - 1K - Match Info - Similar pages
11-89C-10
Section 11-89C-10 Assessment, collection, etc., of fees, charges, or assessments. (a) The tax
assessor and the tax collector, or other public official performing the functions of the tax
assessor and tax collector, of every county in this state shall, upon request, implement procedures
necessary and appropriate in order to assess and collect the fees, charges, or assessments
levied in accordance with Section 11-89C-9(d) by any governing body or member governing body.
(b) The fees, charges, or assessments shall be a lien upon any land to which it may be levied,
and shall be assessed, collected, and enforced as are other ad valorem taxes. Each county
collecting such fee, charge, or assessment shall receive a one percent commission on all amounts
collected which shall be deposited to the county general fund. (c) On a quarterly basis not
later than the 20th day of January, April, July, and October, every governing body shall remit
five percent (5%) of all fees collected pursuant to Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-89C-10.htm - 1K - Match Info - Similar pages
45-26-81.41
Section 45-26-81.41 Assessment and collection of taxes. The judge of probate shall perform
all duties relating to the assessment and collection of ad valorem taxes, registration, and
issuance of decals related to manufactured homes as required by Act 91-694, except those subject
to ad valorem taxation specifically mentioned in subdivision (15) of subsection (b) of Section
40-11-1, and casual sales and use taxes on motor vehicles and manufactured homes in the county,
which have been performed by the revenue commissioner. The Revenue Commissioner of Elmore
County is relieved of all duties and responsibilities relating to the assessment and collection
of taxes on motor vehicles and manufactured homes. The judge of probate shall receive the
commissions and fees now allowed the revenue commissioner for performing these functions and
these fees and commissions shall be remitted to the county general fund. Reporting and remitting
of the collections of these fees shall be made by the judge of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-81.41.htm - 1K - Match Info - Similar pages
40-2B-2
as it deems best adapted for public convenience. Such publications shall be made permanently
available and constitute the official reports of the Alabama Tax Tribunal. (p) Service of
Process. (1) Mailing by first class or certified or registered mail, postage prepaid, to the
address of the taxpayer given on the taxpayer's notice of appeal, or to the address of the
taxpayer's representative of record, if any, or to the usual place of business of the Department
of Revenue, shall constitute personal service on the other party. The Alabama Tax Tribunal,
by rule, may prescribe that notice by other means shall constitute personal service
and, in a particular case, may order that notice be given to additional persons or by other
means. (2) Mailing by registered or certified mail and delivery by a private delivery service
approved by the Internal Revenue Service in accordance with Section 7502(f) of the Internal
Revenue Code of 1986, as amended, shall be deemed to have occurred,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
45-18-244.02
Section 45-18-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Conecuh County for which the tax
is 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, 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. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars ($25)
nor more than five hundred dollars ($500). Each act in violation of this section shall constitute
a separate offense. (1) The State Department of Revenue or, as otherwise provided by resolution
of the county commission, the Conecuh County Tax Collector shall collect all taxes levied
pursuant to this part at the same time and in the same manner as state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-244.02.htm - 2K - Match Info - Similar pages
45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations. It shall
be unlawful for any dealer, storer, or distributor engaged in or continuing in the business
in Hale County for which the tax is levied to fail or continuing in the business in Hale County
for which the tax is 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, 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. Any person, firm, corporation, club, or association
violating this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this section shall
constitute a separate offense. (1) The State Department of Revenue or, as otherwise provided
by resolution of the county commission, the Hale County Tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-242.32.htm - 2K - Match Info - Similar pages
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