40-1-44
Section 40-1-44 Interest on delinquent taxes and overpayments. (a) Interest shall be
added as provided herein to any tax or other amount due the department which is not paid by
the due date. Interest on any delinquency shall be charged from the due date of the tax, except
(1) interest on delinquent license taxes levied under Chapter 12 of this title shall be charged
from the delinquent date provided in subsection (e) of Section 40-12-10; and (2) interest
on delinquent license tax and registration fees levied on motor vehicles shall be charged
beginning after the period allowed for registration or renewal; and (3) interest on the freight
lines and equipment companies tax levied in Section 40-21-52 shall be charged from
the delinquent date thereof. The interest shall be computed based on the underpayment rate
established by the Secretary of the Treasury under the authority of 26 U.S.C. §6621. (b)(1)
Except as provided in subdivision (2) of this subsection (b), interest shall be paid by...

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11-51-210
Section 11-51-210 Standard singular and multiple jurisdictional tax forms. (a) By December
31, 1998, the Department of Revenue shall develop and promulgate in the form of a proposed
agency rule a standard multi-jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of municipal and county sales, use, rental, and lodgings taxes
for those municipalities and counties for which the department serves as the collecting agent
from time to time. (b) By December 31, 1998, a committee consisting of three representatives
appointed by the Alabama League of Municipalities (ALM), who shall be municipal employees,
officials, or attorneys, and three representatives appointed by the Association of County
Commissions of Alabama (ACCA), who shall be county employees, officials, or attorneys, shall
develop a standard multiple jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of all county and municipal sales, use, rental, and...
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45-41-244.20
Section 45-41-244.20 Levy of taxes paralleling state sales and use taxes. There is hereby
levied in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in addition to all other taxes now imposed by law special county privilege
license and excise taxes paralleling state sales and use taxes. In that part of Lee County
lying outside the corporate limits but within the police jurisdiction of the City of Phenix
City, such tax shall be levied in the manner and at one-half the rate of such tax in that
part of Lee County outside the corporate limits of Auburn and Opelika, in which latter area
the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon every
person, firm, or corporation engaged or continuing within that part of Lee County outside
the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business
of selling at retail any tangible personal property whatsoever, including...
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40-21-80
Section 40-21-80 Definitions. (a) For the purpose of this article, the following terms
shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The Department
of Revenue of the State of Alabama. (2) DOMESTIC WATER. All water except water that is sold
to persons for use or consumption in industrial processes and not primarily for human consumption.
(3) GROSS RECEIPTS. The value proceeding or accruing from the furnishing of utility services,
all receipts actual and accrued, without any deduction on account of the cost of the utility
services sold, the cost of the materials used, labor or service cost, interest paid, or any
other expenses whatever, and without any deductions on account of losses. (4) GROSS SALES.
The value proceeding or accruing from the furnishing of utility services, and including the
proceeds from the sale of any utility services handled on consignment by the taxpayer, without
any deduction on account of the cost of the utility services sold, the...
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45-20-242.81
Section 45-20-242.81 Levy of additional use tax. (a) This section shall only
apply to Covington County. (b) All words, terms, and phrases as defined in Sections 40-23-60,
40-23-61, 40-23-62, and 40-23-63, providing for the levy of a state use tax shall wherever
used in this section, have the same meanings respectively ascribed to them, in those
sections 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) COUNTY.
Covington County. (2) COUNTY COMMISSION. Covington County Commission. (3) MONTH. The calendar
month. (4) STATE USE TAX. The tax imposed by the use tax statutes. (5) STATE USE TAX STATUTES.
Sections 40-23-60, 40-23-61, 40-23-62, and 40-23-63, which levy a certain use tax, and include
all statutes, including amendments to those sections which expressly set forth any...
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4-3-47
Section 4-3-47 Powers of authority generally. The authority shall have the following
powers, together with all powers incidental thereto or necessary to the discharge thereof
in corporate form: (1) To have succession by its corporate name for the duration of time (which
may be in perpetuity) specified in its certificate of incorporation; (2) To sue and be sued
in its own name in civil actions, excepting actions in tort against the authority; (3) To
adopt and make use of a corporate seal and to alter the same at pleasure; (4) To adopt and
alter bylaws for the regulation and conduct of its affairs and business; (5) To acquire, receive,
take and hold, whether by purchase, option to purchase, gift, lease, devise or otherwise,
property of every description, whether real, personal or mixed, whether in one or more counties
and whether within or without the corporate limits of any authorizing subdivision, and to
manage said property and to develop any property and to sell, exchange, lease or...
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40-12-253
Section 40-12-253 Ad valorem taxation of motor vehicles. (a) Effective January 1, 2000,
ad valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current
basis to coincide with the collection of motor vehicle license taxes and registration fees.
(1) Ad valorem taxes on motor vehicles shall become due and payable on the first day of the
registration renewal month of the owner, the date the motor vehicle enters the State of Alabama,
the date the motor vehicle is removed from the inventory of a dealer, or the date on which
the motor vehicle is otherwise determined to be taxable, whichever comes first. Ad valorem
taxes on motor vehicles shall become delinquent on the first day of the month following the
registration renewal month for the owner or as otherwise provided by law. (2) Ad valorem tax
on motor vehicles shall be collected through the last day of the month which precedes the
assigned registration renewal month for the owner as provided in Section...
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4-3-11
Section 4-3-11 Powers of authority generally. The authority shall have the following
powers, together with all powers incidental thereto or necessary to the discharge thereof
in corporate form: (1) To have succession by its corporate name for the duration of time (which
may be in perpetuity) specified in its certificate of incorporation; (2) To sue and be sued
in its own name in civil suits and actions, excepting actions in tort against the authority;
(3) To adopt and make use of a corporate seal and to alter the same at pleasure; (4) To adopt
and alter bylaws for the regulation and conduct of its affairs and business; (5) To acquire,
receive, take and hold, whether by purchase, gift, lease, devise or otherwise, property of
every description, whether real, personal or mixed, whether in one or more counties and whether
within or without the corporate limits of any authorizing subdivision, and to manage said
property, and to develop any undeveloped property owned, leased or controlled by...
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22-32-1
Section 22-32-1 Enactment of Southeast Interstate Low-Level Radioactive Waste Management
Compact. The Southeast Interstate Low-Level Radioactive Waste Management Compact is hereby
enacted into law and entered into by the State of Alabama with any and all states legally
joining therein in accordance with its terms, in the form substantially as follows: SOUTHEAST
INTERSTATE LOW-LEVEL RADIOACTIVE WASTE MANAGEMENT COMPACT Article I. Policy and Purpose There
is hereby created the Southeast Interstate Low-Level Radioactive Waste Management Compact.
The party states recognize and declare that each state is responsible for providing for the
availability of capacity either within or outside the state for the disposal of low-level
radioactive waste generated within its borders, except for waste generated as a result of
defense activities of the federal government or federal research and development activities.
They also recognize that the management of low-level radioactive waste is handled most...

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40-8-1
Section 40-8-1 Classification of property; assessment rate. (a) On and after October
1, 1978, with respect to ad valorem taxes levied by the state, and, unless otherwise provided,
with respect to ad valorem taxes levied by a county, municipality, or other taxing authority
other than the state, all taxable property shall be divided into the following classes and
no other and shall be assessed for ad valorem tax purposes at the following ratios of assessed
value to the fair and reasonable market value of such property, or, as may be provided by
law, to the current use value of such property: CLASS I. All property of utilities used in
the business of such utilities, 30 percent. CLASS II. All property not otherwise classified,
20 percent. CLASS III. All agricultural, forest, and residential property, and historic buildings
and sites, 10 percent. CLASS IV. All private passenger automobiles and motor trucks of the
type commonly known as "pickups" or "pickup trucks" owned and operated
by an...
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