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11-49B-2
Section 11-49B-2 Definitions. The words, terms, and phrases defined below shall have
the following meanings: (1) APPLICANT. A natural person who files a written application with
the governing body of any county to which this chapter applies and with a municipality in
the county. (2) AUTHORITY. A public corporation organized pursuant to this chapter. (3) AUTHORIZING
COUNTY. Any county where a Class 1 municipality is located whose governing body adopts an
authorizing resolution. (4) AUTHORIZING MUNICIPALITY. Any Class 1 municipality whose governing
body adopts an authorizing resolution. (5) AUTHORIZING RESOLUTION. A resolution adopted by
the governing body of the county where the Class 1 municipality is located or by the Class
1 municipality in which an authority may be incorporated. (6) BOARD. The board of directors
of an authority. (7) BONDS. Bonds, notes, and certificates representing an obligation to pay
money. (8) COUNTY. Any county in the state. (9) DIRECTOR. A member of the board...
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40-17-380
Section 40-17-380 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018
REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. For the
purposes of this article, the following words have the following meanings: (1) DEPARTMENT.
The Alabama Department of Revenue. (2) DIESEL FUEL. Any liquid that is advertised, offered
for sale, or sold for use as or used as a motor fuel in a diesel-powered engine. Diesel fuel
includes #1 and #2 fuel oils, kerosene, special fuels, and blended fuels which contain diesel
fuel, but does not include gasoline or aviation fuel. (3) DYED DIESEL FUEL. Diesel fuel that
meets the dyeing and marking requirements of 26 U.S.C ยง4082. (4) GASOLINE. Any product commonly
or commercially known as gasoline, or any substitute therefor, regardless of classification,
that is advertised, offered for sale, or sold for use as or used as fuel in an internal combustion
engine, including gasohol and blended fuel which contains gasoline. Gasoline...
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45-39-245
Section 45-39-245 Privilege or license tax - Outside City of Florence. In Lauderdale
County, Alabama, outside the city limits of Florence, there is hereby levied, in addition
to all other taxes of every kind now imposed by law, and shall be collected as herein provided,
a privilege or license tax against the person on account of the business activities and in
the amount to be determined by the application of rates against gross sales, or gross receipts,
as the case may be, as follows: (1) Upon every person, firm, or corporation, engaged, or continuing
within Lauderdale County, Alabama, outside the city limits of Florence, in business of selling
at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, not including, however, bonds or other evidences of debts or
stocks, nor sale or sales of material and supplies to any person for use in fulfilling contract
for the painting, repair, or reconditioning of vessels, barges, ships,...
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45-45-201.07
Section 45-45-201.07 Payment of tax required for issuance of license. To prevent motor
vehicles, as defined by Section 40-12-240, from escaping taxation and to provide for
the more efficient assessment and collection of taxes due on same, no license shall be issued
to operate a motor vehicle on the public highways of this state, nor shall any transfer be
made by the director of the department as provided under this part, until the ad valorem tax
on such vehicle shall have been paid in the county for the preceding year, as evidenced by
a receipt of the director of the department where the owner of the vehicle resides, if the
vehicle is owned by an individual; and if the vehicle is owned by a firm, corporation, or
association, then as evidenced by the receipt of the director of the department in the county
in which the motor vehicle is used or operated; provided, that this section shall not
apply to motor vehicles owned by dealers, the state, counties, and municipalities. Every person,...
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23-1-181
Section 23-1-181 Appropriations and pledges of revenue for payment of principal and
interest on bonds; sinking fund. (a) Where used in this section the following words
and terms shall be given the following respective meanings: (1) BONDS. Such term, without
qualifying words or phrases, means bonds of the corporation issued under this article. (2)
CODE. The Code of Alabama, 1975. (3) CORPORATION. Alabama Highway Finance Corporation, a public
corporation and instrumentality of the State of Alabama that was organized and is existing
under this article. (4) GASOLINE TAX APPROPRIATION STATUTE. Section 40-17-359. (5)
HIGHWAY GASOLINE TAX. a. The excise tax levied in subdivision (1) of subsection (a) of Section
40-17-325, exclusive of those portions of the tax in respect of aviation fuel and marine gasoline,
as those terms are used in the section; and b. The excise tax levied by Article 3 of
Chapter 17 of Title 40, exclusive of that portion of the tax in respect of diesel fuel. (6)
NET...
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45-44-242.08
Section 45-44-242.08 Delinquency in payment of tax. If any distributor, retail dealer,
or storer in gasoline or motor fuel fails to make monthly reports or fails to pay the tax
imposed under this part, the tax shall be deemed delinquent. A penalty in the amount of 25
percent of the tax liability shall be added to the amount due. If the county commission determines
that a good and sufficient cause exists for the delinquency, the penalty may be waived by
the county commission. If any person is delinquent in the payment of the tax imposed pursuant
to this part, the county commission shall issue execution for the collection of the tax, directed
to any sheriff of the state. The sheriff shall then proceed to collect the tax in the manner
now provided by law for the collection of delinquent taxes by the county tax collector and
shall make a return of the execution to the county commission. The tax imposed pursuant to
this part and any penalties provided herein shall be held as a debt payable...
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11-32-2
Section 11-32-2 Definitions. As used in this chapter, the following words and phrases
shall mean the following unless the context clearly indicates otherwise: (1) AD VALOREM TAX.
Those real and personal property ad valorem taxes collected by the county tax collector, the
director of revenue of the county, or revenue commissioner, if any, for the county, but shall
exclude all ad valorem taxes collected for the State of Alabama and all boards of education,
municipalities, fire districts, or other entities located in the county. (2) APPLICANT. A
natural person who files a written application with the governing body of any county to which
this chapter applies and with a municipality in the county, all in accordance with Section
11-32-3. (3) AUTHORITY. The public corporation organized pursuant to this chapter, which shall
be an agency of the state but shall not be a political subdivision of the state. (4) AUTHORIZING
COUNTY. Any county the governing body of which shall have adopted an...
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45-39-200.09
Section 45-39-200.09 Payment of tax required for issuance of motor vehicle license.
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
county license commissioner 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 commissioner. 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 to the commissioner 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 file in his or her office. The...
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45-42-200.09
Section 45-42-200.09 Payment of tax required for issuance of motor vehicle license.
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
county license commissioner 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 commissioner. 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 to the commissioner 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 file in his or her office. The...
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45-1-81.03
Section 45-1-81.03 Payment of ad valorem vehicle tax prerequisite to issuance of license
or transfer; certificate of assessment. 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. 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...
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