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45-26-71.01
Section 45-26-71.01 Levy of motor vehicle and watercraft license issuance fees. (a) This section
shall apply only to Elmore County. (b) The County Commission of Elmore County may, in addition
to all other charges, costs, taxes, or fees levied on the issuance of all motor vehicle license
plates of any nature, levy a fee of up to ten dollars ($10) per license plate. The county
commission may also levy a user fee of up to five dollars ($5) on each license decal issued
for all watercraft of not more than 16 feet in length and a user fee of up to ten dollars
($10) for any watercraft more than 16 feet in length. The vehicle and watercraft license may
be levied for a period beginning July 1, 1997, and continuing through June 30, 1998, and shall
apply to any vehicle or watercraft subject to registration, or transfer of ownership, during
that period. (c) If the county commission imposes a fee authorized by this section, the authority
shall be exercised in the following manner: A proposed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-71.01.htm - 2K - Match Info - Similar pages
40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
45-49-201.21
Section 45-49-201.21 Special issuance fee. (a)(1) In Mobile County, the Mobile County Commission
may impose, by resolution of the commission, a special issuance fee not to exceed five dollars
($5) to be collected by the License Commissioner of Mobile County on each motor vehicle registration,
boat renewal or registration, manufactured home registration, business license application,
or other instrument registered or application applied for in the office of the license commissioner.
The special issuance fee shall be in addition to all other fees, taxes, and other charges
provided by law. (2) The fee authorized by this section shall be set by the Mobile County
Commission, by resolution of the commission, adopted at a regularly scheduled meeting. (b)
The issuance fees collected pursuant to this section shall be deposited in a segregated account
of the office of the license commissioner and expended by the license commissioner for the
preservation and storage of records relating to motor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-201.21.htm - 1K - Match Info - Similar pages
45-12-240.40
Section 45-12-240.40 Motor vehicle licensing. (a) The Revenue Commissioner of Choctaw County
shall perform all duties relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles in Choctaw County which the judge of probate
is required under the law to perform. The judge of probate shall be relieved of all duties
and responsibilities relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles, and the revenue commissioner shall have all
the duties and responsibilities relative to the assessment and collection of taxes and issuance
of motor vehicle licenses and titles for motorized and non-motorized vehicles. For purposes
of this section the term "motor vehicle" shall mean the same as defined in Article
5, Chapter 12, Title 40. (b) Before entering upon the additional duties imposed by this section,
the revenue commissioner shall execute an additional bond in a sum...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-240.40.htm - 7K - Match Info - Similar pages
45-45-200.01
Section 45-45-200.01 Special issuance fee. (a)(1) In Madison County, the county commission
is authorized to impose, by resolution of the commission, a special issuance fee not to exceed
seventy-five cents ($.75) to be collected by the license director on each motor vehicle registration,
boat renewal or registration, manufactured home registration, business license application,
or other instrument registered or application applied for in the office of the license director.
The special issuance fee shall be in addition to all other fees, taxes, and other charges
provided by law. All special issuance fees collected pursuant to this section shall be deposited
by the license director in any depository in the county designated by the county governing
body. (2) The fee authorized by this section shall be set by the Madison County Commission,
by resolution of the commission, adopted at a regularly scheduled meeting. (b) The issuance
fees collected pursuant to this section shall be expended at...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-200.01.htm - 2K - Match Info - Similar pages
40-12-246.1
Section 40-12-246.1 License tax and registration fees - Exemption for motor bus passenger carrier
vehicles; special license. (a) Any motor bus passenger carrier vehicle owned or otherwise
operated by a common carrier of passengers authorized to operate in this state by the Public
Service Commission pursuant to Chapter 3 of Title 37, is expressly exempt from the payment
of any state, county, municipal, or other local ad valorem tax provided such vehicle is in
compliance with subsection (b). Such exemption shall only apply to those common carriers of
passengers that are both based in and have principal operating facilities located within Alabama.
(b) In lieu of the payment of any state, county, municipal, or other local ad valorem tax
and in addition to any other business or occupational licenses required for operation by the
laws of this state, any business, person, or persons operating as a common carrier of passengers
that is authorized to operate in this state by the Public Service...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-246.1.htm - 4K - Match Info - Similar pages
45-14-200
Section 45-14-200 Additional issuance fee on motor vehicles, manufactured homes, motor homes,
and motorcycles. (a) This section shall apply only to Clay County. (b)(1) The County Commission
of Clay County, in addition to all other charges, costs, taxes, or fees levied on the issuance
of all motor vehicles, manufactured homes, mobile homes, and motorcycles of any nature may
levy a fee of up to ten dollars ($10) per license plate or decal. The fee authorized by this
section may be levied on January 1, 2002, and shall apply to any motor vehicle, manufactured
home, mobile home, or motorcycle subject to registration or transfer of ownership. (2) The
annual fee increased by up to ten dollars ($10) for license plates and decals pursuant to
subdivision (1) shall not apply to any of the following license plates or decals: a. Dealer.
b. Disability access. c. Governmental. d. Manufacturer. e. All military. f. All distinctive
license plates exempt from license tax and registration fees. (c) All...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-200.htm - 1K - Match Info - Similar pages
45-16-85.25
Section 45-16-85.25 Certificate of assessment; issuance of license tag; valuation; municipal
taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which
is principally used in Coffee County who desires to operate a motor vehicle on the public
highways of Alabama shall first return such motor vehicle for ad valorem taxation to the judge
of probate; and the judge of probate shall issue a certificate of assessment on a form prescribed
by the State Department of Revenue, shall collect the tax as shown thereon, and shall make
a duplicate of the tax receipt and keep same on file in his or her office. The license tag
shall be evidence of the payment of the license and ad valorem tax due as provided under this
subpart. (b) Valuation for ad valorem assessment of motor vehicles shall be at the same rate
and on the same basis as is provided in Article 5, commencing with Section 40-12-240, of Chapter
12, Title 40, as heretofore or hereafter amended, and all provisions...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-85.25.htm - 2K - Match Info - Similar pages
45-21-84.05
Section 45-21-84.05 Certificate of assessment; issuance of license tag; valuation; municipal
taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which
is principally used in Crenshaw County who desires to operate a motor vehicle on the public
highways of Alabama shall first be required to pay ad valorem taxes and sales taxes to the
judge of probate. The judge of probate shall issue a certificate of assessment on a form prescribed
by the State Department of Revenue, shall collect the tax as shown thereon, and shall make
a duplicate of the tax receipt and keep the receipt on file in the probate office for one
year after each audit. The license tag shall be evidence of the payment of the license and
ad valorem taxes and sales taxes due under this subpart. (b) Valuation for ad valorem assessment
of motor vehicles shall be at the same rate and on the same basis as is provided in Article
5, commencing with Section 40-12-240, Chapter 12, Title 40, and all laws...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-84.05.htm - 2K - Match Info - Similar pages
45-27-244.35
Section 45-27-244.35 Certificate of assessment; issuance of license tag; valuation; municipal
taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which
is principally used in Escambia County who desires to operate a motor vehicle on the public
highways of Alabama shall first return the motor vehicle for ad valorem taxation and sales
taxation to the tax collector. The tax collector shall issue a certificate of assessment on
a form prescribed by the State Department of Revenue, shall collect the tax as shown thereon,
and shall make a duplicate of the tax receipt and keep the receipt on file in the office of
the tax collector for one year after each audit. The license tag shall be evidence of the
payment of the license and ad valorem taxes and sales taxes due under this subpart. (b) Valuation
for ad valorem assessment of motor vehicles shall be at the same rate and on the same basis
as is provided in Article 5, Chapter 12, Title 40, and all laws relating to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-244.35.htm - 2K - Match Info - Similar pages
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