45-34-84.60
Section 45-34-84.60 Transfer of duties; compensation. (a) This section shall apply only in
Henry County. (b) All duties, responsibilities, and liabilities regarding motor vehicle and
non-motorized vehicle assessment and ad valorem tax collection heretofore performed by the
revenue commissioner shall be transferred to and shall be performed by the judge of probate.
(c)(1) Upon the recommendation of the judge of probate, the governing body of Henry County
shall provide the probate office with office personnel, clerks, deputies, and quarters, books,
stationery, furniture, equipment, and other conveniences and supplies as the governing body
may consider necessary for the proper and efficient assessment and collection of ad valorem
tax on motor vehicles and non-motorized vehicles. Compensation of any personnel so provided
shall be fixed by the judge of probate and shall be paid in equal installments out of the
general fund of the county. (2) The salaries, as determined in subdivision (1),...
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45-36-241.40
Section 45-36-241.40 Motor vehicle license and title division; personnel. There is hereby created
within the Revenue Commissioner's office of Jackson County a license division which shall
issue all motor vehicles licenses, and titles, issued through the revenue commissioner's office.
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 furnished pursuant to law by the State Department of Finance or the Comptroller. The county
commission shall also provide such clerks and other assistants for the revenue commissioner
as shall be necessary from time to time for the proper and efficient performance of the duties
of his or her office. The revenue commissioner shall have authority to employ such clerks
and other assistants and their compensation shall be set by the county commission. The compensation
of the clerks and assistants shall be paid out of the...
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45-8-11.04
Section 45-8-11.04 Cost-of-living expense allowances of certain officials. (a) From May 1,
2002, until September 30, 2002, the Sheriff, License Commissioner, Tax Assessor, and Tax Collector
of Calhoun County shall be entitled to receive a cost-of-living expense allowance in the amount
of three percent of their annual salary for the fiscal year ending September 30, 2002, to
be paid in equal monthly installments from the general fund of the county for the remaining
months of the fiscal year. This expense allowance shall be in addition to any an all other
compensation, salary, and expense allowance provided for by law. (b)(1) On and after October
1, 2002, the sheriff, license commissioner, tax assessor, and tax collector shall be entitled
to receive a cost-of-living expense allowance per annum in the amount of three percent of
their annual salary on May 1, 2002, to be paid in equal monthly installments from the general
fund of the county. This expense allowance shall be in addition to any...
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45-28-160.01
Section 45-28-160.01 Worthless checks. (a) The Etowah County governing body shall reimburse
the office of tax assessor, tax collector, probate judge, and revenue commissioner from the
general fund of the county the amount of any monetary loss, not to exceed a total of five
thousand dollars ($5,000) per annum, for losses incurred in accepting worthless or forged
checks, drafts, negotiable instruments, money orders, or written order for money or its equivalent,
if the mistake or omission causing the loss was without the official's personal knowledge.
(b) It shall be the duty of the tax collector, tax assessor, probate judge, and revenue commissioner
to insure that his or her employees exercise due care in performing their duties and to make
a diligent effort to correct the error, mistake, or omission and collect the amount subject
to potential loss immediately upon becoming aware of the potential loss. This section shall
not apply to any deliberate misuse or misappropriation of funds by...
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45-40-240.02
Section 45-40-240.02 Revenue commissioner - Salary. (a) Beginning with the term of the revenue
commissioner, the revenue commissioner shall receive an addition to his or her salary of three
hundred fifty dollars ($350) per month, payable in equal monthly installments from the general
fund of the county. This salary shall be in addition to all other expense allowances, compensation,
or salary provided by law. This additional salary shall be for the additional duties and responsibilities
imposed upon the revenue commissioner by Part 3 of this article. (b) If at any time the duties
of Part 3 of this article are moved to another office, this section shall become null and
void. (Act 97-808, 1st Sp. Sess., p. 97, §§1, 2.)...
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45-46-84.21
Section 45-46-84.21 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 and any other taxes on motor vehicles in the county, which have heretofore been
performed by the revenue commissioner and shall also collect any other taxes that may hereafter
be levied. The Revenue Commissioner of Marengo County is 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 revenue commissioner
for performing these functions and any future fees set by law, 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 88-767, 1st Sp. Sess., p. 176, § 2.)...
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45-18-82.22
Section 45-18-82.22 Office space, equipment, personnel. The Conecuh County Commission shall
furnish suitable quarters or additional space if necessary for the efficient performance of
the additional duties of the judge of probate and shall transfer all necessary forms, books,
records, and supplies from the office of the revenue commissioner to the judge of probate
as are pertinent to the transference of the duties. The county commission shall provide clerks
to the judge of probate for the proper and efficient performance of the duties of the office
at the rate of compensation set by the county commission and the Conecuh County Merit Board.
The compensation of the clerks shall be paid out of the county general fund in the same manner
as other county employees are paid. The one-stop tag office shall be staffed by three clerks,
two being classified as motor vehicle clerks and one being classified as a motor vehicle supervisor.
The position of motor vehicle supervisor shall be classified...
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45-3-84.62
Section 45-3-84.62 Office and supplies. The Barbour County Commission shall furnish suitable
quarters or additional space if necessary for the efficient performance of the additional
duties of the judge of probate and shall transfer all necessary forms, books, records, and
supplies from the office of the revenue commissioner to the judge of probate as are pertinent
to the transference of the duties and shall thereafter provide stationery, forms, and supplies
as are furnished pursuant to law by the State Department of Finance, the State Comptroller,
and the State Department of Revenue. The county commission shall provide clerks to the judge
of probate for the proper and efficient performance of the duties of the office at the rate
of compensation set by the county commission. The compensation of the clerks shall be paid
out of the county general fund in the same manner as other county employees are paid. (Act
98-120, p. 145, §3.)...
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45-46-243.02
Section 45-46-243.02 Violations; powers and duties of department; unavailability of stamps.
(a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in
the business in Marengo 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. (b) The State Department
of Revenue or, as otherwise provided by resolution of the county commission, the Marengo County
Revenue Commissioner shall collect all taxes levied pursuant to this...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
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