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45-48-85.24
Section 45-48-85.24 Payment of tax required for issuance of fees. To prevent motor vehicles
from escaping taxation and to provide for a more efficient procedure for assessment and collection
of taxes due on same, no licenses shall be issued to operate motor vehicles on the public
highways of this state, nor shall any transfer be made by the judge of probate until, the
ad valorem tax on such vehicles shall have been paid to the county for the preceding year
as evidenced by receipt from the judge of probate. Every person, firm, or corporation driving
or owning a motor vehicle who desires to operate a motor vehicle on the public highways of
Alabama shall first return such motor vehicle for ad valorem taxation purposes to the judge
of probate who shall issue a certificate of assessment on a form prescribed by the State Department
of Revenue, shall collect the taxes shown thereon, and shall make a duplicate of the tax receipt
and keep same on files in his or her office. The license tag...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-85.24.htm - 1K - Match Info - Similar pages
45-7-240
Section 45-7-240 Establishment of county revenue commissioner; powers and duties. (a) This
section shall apply only in Butler County. (b) The purpose of this section is to conserve
revenue and promote the public convenience in the county by consolidating the office of tax
assessor and the office of tax collector into one county office designated as the office of
county revenue commissioner. (c) At the expiration of the term of office of the tax assessor
and the office of the tax collector of the county ending September 30, 2009, or if a vacancy
occurs in either office, then immediately upon the occurrence of the vacancy, the office of
county revenue commissioner shall be established. If the office of county revenue commissioner
is established upon the occurrence of a vacancy in either the office of tax assessor or the
office of tax collector, the tax assessor or the tax collector, as the case may be, remaining
in office shall be the county revenue commissioner for the remainder of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-240.htm - 4K - Match Info - Similar pages
45-9-84
Section 45-9-84 Operations. (a) There is hereby created within the judge of probate's office
of Chambers County a license division which shall issue all licenses issued through the judge
of probate's office, except marriage licenses. 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 judge of probate as shall be necessary from time to time for
the proper and efficient performance of the duties of his or her office. The judge of probate
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 assistants shall be subject
to the approval of the county commission. The compensation of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-84.htm - 7K - Match Info - Similar pages
45-26-81.44
Section 45-26-81.44 Payment of ad valorem vehicle tax prerequisite to issuance of license or
transfer; certificate of assessment. THIS SECTION WAS AMENDED AND RENUMBERED BY ACT 2020-37
AND 38 IN THE 2020 REGULAR SESSION, EFFECTIVE JULY 1, 2020. THIS IS NOT IN THE CURRENT CODE
SUPPLEMENT. IT IS FORMER SECTION 45-26-81.44. To prevent motor vehicles from escaping taxation
and to provide for a more efficient procedure for the assessment and collection of taxes due
on motor vehicles, no licenses shall be issued to operate motor vehicles on the public highways
of this state, nor shall any transfer be made by the judge of probate until the ad valorem
tax on the vehicles has been paid to the county for the preceding year as evidenced by receipt
from the judge of probate. Every person, firm, or corporation driving or owning a motor vehicle
who desires to operate a motor vehicle on the public highways of Alabama shall first return
the motor vehicle for ad valorem taxation purposes to the judge...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-81.44.htm - 1K - Match Info - Similar pages
45-30-245.31
Section 45-30-245.31 Tax to be added to and stated separately from purchase price. Upon passage
of this subpart there is levied on every person, firm, corporation, club, or association that
sells or stores or receives for the purpose of distribution in Franklin County any cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products the amount of the license or privilege
tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco,
and like tobacco products, it being the purpose and intent of this provision that the tax
levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association,
who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff,
smoking tobacco, and like tobacco products, acting merely as agent for the collection of the
tax. The dealer, storer, or distributor shall state the amount of the tax separately from
the price of the cigarettes, cigars, snuff, smoking...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-245.31.htm - 2K - Match Info - Similar pages
45-43-247.01
Section 45-43-247.01 Tax to be added to sales price of tobacco products. Upon adoption by the
Lowndes County Commission, every person, firm, corporation, club, or association that sells
or stores or receives for the purpose of distribution in Lowndes County any cigarettes, cigars,
snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege
tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco
and like tobacco products, it being the purpose and intent of this provision that the tax
levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association,
who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff,
smoking tobacco and like tobacco products, acting merely as agent for the collection of the
tax. The dealer, storer, or distributor shall state the amount of the tax separately from
the price of the cigarettes, cigars, snuff, smoking...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-247.01.htm - 2K - Match Info - Similar pages
40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns, maintains
or keeps in this state a manufactured home as defined according to subsection (n) of this
section, except a manufactured home that constitutes a part of the inventory of a manufacturer
or dealer, shall pay an annual registration fee of $24 for an owner occupied single wide (one
transportable module) manufactured home, $48 for an owner occupied double wide or larger (two
or more transportable modules) manufactured home, $48 for a commercial single wide (one transportable
module) manufactured home, or $96 for a commercial double wide or larger (two or more transportable
modules) manufactured home, provided, however, that any manufactured home 10 years of age
or greater but less than 20 years of age shall pay 75 percent of the above stated fees, and
any manufactured home 20 years of age or greater shall pay 50 percent of the above stated
fees; and upon payment thereof such owner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-255.htm - 15K - Match Info - Similar pages
40-3-25
Section 40-3-25 Appeals - Procedure. All appeals from the rulings of the board of equalization
fixing value of property shall be taken within 30 days after the final decision of said board
fixing the assessed valuation as provided in this chapter. The taxpayer shall file notice
of said appeal with the secretary of the board of equalization and with the clerk of the circuit
court and shall file bond to be filed with and approved by the clerk of the circuit court,
conditioned to pay all costs, and the taxpayer or the state shall have the right to demand
a trial by jury by filing a written demand therefor within 10 days after the appeal is taken.
When an appeal is taken, the taxpayer shall pay the taxes due as fixed for assessment for
the preceding tax year before the same becomes delinquent; and, upon failure to do so, the
court upon motion ex mero motu must dismiss the appeal, unless at the time of taking the appeal
the taxpayer has executed a supersedeas bond with sufficient sureties...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-25.htm - 5K - Match Info - Similar pages
45-8-22
Section 45-8-22 Special licenses; additional taxes; maintenance of records. (a) It shall be
unlawful for any person, firm, or corporation, other than the state Alcoholic Beverage Control
Board, to sell at retail in Calhoun County any spirituous or vinous liquors without first
obtaining a special license from the judge of probate that shall be in addition to all other
licenses required by law. The amount of the special license shall be determined by the county
commission and shall be levied in the same manner as other county licenses are levied. Licenses
required by this subsection shall expire on September 30th following the date of purchase.
All proceeds from sales of the special licenses shall be placed in the general fund of the
county. (b) In addition to all other taxes levied on the possession for sale, or the sale,
of alcoholic beverages in Alabama, a tax is levied on the possession for sale, or the sale
of, spirituous or vinous beverages in Calhoun County in an amount set by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-22.htm - 5K - Match Info - Similar pages
32-7C-23
Section 32-7C-23 Local assessment fees; quarterly reports; distribution of funds; audits. (a)
A TNC shall collect a local assessment fee equal to one percent of the gross trip fare for
all prearranged rides that originate in the state in accordance with this article. (b)(1)
No later than 30 days after the end of each calendar quarter, a TNC shall submit to the commission
all of the following: a. The total local assessment fees collected by a TNC. b. For prearranged
rides that originated within a municipality, a report listing the percentage of the gross
trip fare that originated in each municipality during the reporting period. c. For prearranged
rides that originated outside a municipality, a report listing the percentage of the gross
trip fare that originated in the unincorporated portion of each county during the reporting
period. (2) The TNC shall be responsible for determining whether a prearranged ride originated
within the boundaries of a municipality or originated within the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-7C-23.htm - 5K - Match Info - Similar pages
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