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45-37-243.08
Section 45-37-243.08 Appeals from assessments. Whenever any taxpayer who has duly appeared
and protested a final assessment made by the judge of probate, license commissioner, director
of county department of revenue, or other public officer performing like duties in such counties
is dissatisfied with the assessment finally made, he or she may appeal from the final assessment
to the circuit court of the county, sitting in equity, by filing notice of appeal with the
judge of probate, license commissioner, director of county department of revenue, or other
public officer performing like duties in such counties and with the register of the court
within 30 days from the date of the final assessment, and in addition thereto by giving bond
conditioned to pay all costs, such bond to be filed with and approved by the register of the
court. All provisions of Section 40-2A-7, as presently drawn or as hereafter amended, pertaining
to payment of an assessment unless a supersedeas bond shall be...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
45-37-243.12
Section 45-37-243.12 Enforcement of subpart. It shall be the duty of the license inspector,
judge of probate, license commissioner, director of county department of revenue, or other
public officer performing like duties in such counties subject to this subpart to enforce
this subpart, including the inspection of the premises of anyone engaged in the sale of malt
or brewed beverages, alcoholic, spirituous, vinous, or fermented liquor. It shall be unlawful
for any person to interfere with or obstruct such officials, their inspectors, auditors, or
representatives in the exercise of the power and authority conferred by this subpart. (Acts
1965, No. 388, p. 533, ยง13.)...
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45-37-243.13
Section 45-37-243.13 Violations. Any person violating this subpart or rules or regulations
of the board of revenue, county commission, or like governing body of such counties, adopted
hereunder shall on the first conviction be fined not less than one hundred dollars ($100);
and on the second conviction shall be fined not less than two hundred dollars ($200); and
on the third or any subsequent conviction the fine shall not be less than five hundred dollars
($500) and as additional punishment the court may impose a hard labor sentence not to exceed
six months. Upon any such conviction it shall be the duty of the license inspector, judge
of probate, license commissioner, director of the county department of revenue or other public
officer performing like duties in such counties to report the conviction to the Alabama Alcoholic
Beverage Control Board and the board, upon hearing, may suspend or revoke the alcoholic beverage
license of any licensee so convicted hereunder. (Acts 1965, No....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.13.htm - 1K - Match Info - Similar pages
11-2-1
Section 11-2-1 Bonds requirements. (a) For the purposes of this chapter, the following words
have the following meanings: (1) COUNTY EMPLOYEE. An employee or clerk, deputy, or employee
in any county office, but shall not mean an employee of the county board of education. (2)
COUNTY OFFICIAL or COUNTY OFFICER. A county commissioner, county taxing official, judge of
probate, sheriff, coroner, or constable. (3) COUNTY TAXING OFFICIAL. A tax assessor, tax collector,
revenue commissioner, license commissioner, or other person charged by law in a county with
the assessing or collecting of taxes. (b) All county officials of all counties in this state
and any county employee designated by law or the county commission shall be required to execute
official bonds for the faithful performance of their duties and such additional official bonds
as from time to time the public interest may demand and as may be required by the provisions
of law. Except for a local taxing official executing bond...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-2-1.htm - 2K - Match Info - Similar pages
45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk;
powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1,
1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner
of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The
annual salary shall be payable in equal biweekly installments from the general funds of the
county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-120.htm - 16K - Match Info - Similar pages
36-15-1
Section 36-15-1 Duties generally. The Attorney General shall keep his or her office at the
capital city and perform the following duties: (1)a. He or she shall give his or her opinion
in writing, or otherwise, on any question of law connected with the interests of the state
or with the duties of any of the departments, when required by the Governor, Secretary of
State, Auditor, Treasurer, Superintendent of Education, Commissioner of Agriculture and Industries,
Director of Finance, Comptroller, State Health Officer, Public Service Commissioners, Commissioner
of Conservation and Natural Resources, or the Commissioner of the Department of Revenue or
any other officer or department of the state when it is made, by law, his or her duty so to
do, and he or she shall also give his or her opinion to the Chairman of the Judiciary Committee
of either house, when required, upon any matter under the consideration of the committee.
b. The Attorney General shall give his or her opinion, in writing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-15-1.htm - 9K - Match Info - Similar pages
9-11-191
Section 9-11-191 Catching of nongame fish from public waters by use of wire baskets - License
- Required; issuance; fees; disposition of fees. Any person desiring a license to fish with
such wire basket in areas where they may be legalized by regulation as provided for in this
article may apply to the probate judge or other appropriate licensing authority in any county
of this state affected by the provisions of this article and shall pay a privilege license
tax of $1.00 for each wire basket he proposes to fish. Judges of probate, license commissioners
or other persons authorized and designated to issue fishing licenses shall be entitled to
a fee of $.25 for each license so issued, which fee shall be in addition to the amount designated
in this article as the cost of such license; provided, that all fees collected by any probate
judge or license commissioner who is paid a salary for the performance of his duties shall
be paid by him into the county treasury to the credit of the...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
45-37-246
Section 45-37-246 License procedures by mail. (a) This section shall apply only in counties
having a population of 300,000 or more according to the last or any subsequent federal census.
(b) On or after September 1st of each year, the judge of probate of each county may, if he
or she elects to do so, mail an application in the form and containing the information hereinafter
provided to all owners of motor vehicles listed as such in the motor vehicle license records,
including transfers, in his or her office or, at his or her option, to such owners as request
that such application be mailed to them. (c) The application shall be on a form to be provided
by the State Department of Revenue. The application form shall contain a space for the name
and address of the owner of the motor vehicle and the make, model, year, and motor number
of his or her motor vehicle and such other information with respect thereto as the State Department
of Revenue may prescribe. The application form shall also...
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