45-47-81.03
Section 45-47-81.03 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE JULY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The judge of probate is relieved of all duties and responsibilities relating to the assessment and collection of taxes, commissions, and issuance fees on motor vehicles. The revenue commissioner shall receive the commissions and fees currently allocated to the judge of probate for performing these functions, and those fees and commissions shall be remitted to the county general fund. Reporting and remitting the collections of those fees shall be made by the revenue commissioner or as otherwise required by law. (b) The Revenue Commissioner of Marion County shall perform all duties relating to the issuance of motor vehicle license plates in the county and shall perform all duties relating to the assessment and collection of ad valorem taxes, commissions, fees, or other charges imposed by law on motor vehicles, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-81.03.htm - 1K - Match Info - Similar pages
45-25-240.27
Section 45-25-240.27 Monthly roster; renewal by mail. (a) The DeKalb County Commission shall furnish additional and sufficient personnel to the county tax assessor's office for the purpose of researching and obtaining the name of each county resident that owns a motor vehicle. The name of the owner shall be placed on a separate monthly roster, depending on the first letter of their last name as set forth by Act 79-797. This roster shall be completed by the first day of November 1980. (b) The tax assessor shall, on the first day of December, 1980, mail to each auto owner who is to purchase auto tags in January 1981, an application form, containing a space for the name and address of the owner of the motor vehicle, the make, model, year, and motor number of the vehicle, the correct amount of ad valorem taxes, (state, county, school districts, municipal, and other) and the amount of the motor vehicle license tax, the cost of tag issuance and handling fee. The form shall also include the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-240.27.htm - 4K - Match Info - Similar pages
40-10-20
Section 40-10-20 Certificates of purchase - When land bid in for state. For the real estate bid off for the state in each case the judge of probate shall make out a certificate of purchase to the state of like import to the one provided for in Section 40-10-19 and deliver the same to the tax collector who shall, on final settlement, deliver all certificates received by him from the judge of probate to the Comptroller, who shall examine carefully all certificates of purchase of real estate where the same were bid in for the state at tax sale. When the same are received by him and if, in his opinion, such sale was erroneous for want of regularity, proper or sufficient description, error in advertising or for any other cause that may appear from such certificates, he shall so declare it and return the certificate to the judge of probate and charge the account of the officer making the error with all taxes, interests, fees, and costs involved in said sale. The Comptroller shall notify the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-20.htm - 2K - Match Info - Similar pages
40-5-31
Section 40-5-31 Taxpayer about to jeopardize possibility of collection - Duty of collector. It shall be the duty of the tax collector, whenever upon information or otherwise he has good reason to believe that any person owing taxes, whether due or not, is about to leave or remove his property from the county, or that such person is closing out or going out of business or disposing of substantially all of his personal property and thereby the collection of such taxes is endangered, to make out and certify to the judge of probate a bill against such person for the amount of such taxes and any fees due the assessor or collector; and, upon the approval thereof by the judge of probate in writing endorsed thereon, such bill shall operate as a writ of fieri facias which the collector is authorized to execute by levy and sale, in the same manner as sheriffs are authorized to execute such writs when issued out of the circuit court. Said writ may be executed in any county of the state where...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-31.htm - 1K - Match Info - Similar pages
40-5-36
Section 40-5-36 Reports and payments into particular treasuries - Procedure. The tax collector on October 15 of each year and on the first and fifteenth day of each month thereafter shall make under oath, to the county treasurer and school treasurer or, if there is no county treasurer or school treasurer in the county, to the custodian of the funds of the county and schools, an itemized report in writing, a copy of which shall be by the collector forwarded to the Comptroller, and a copy filed with the probate judge, setting forth separately the taxes, interest, and penalties collected by him for the state, county, and schools since the making of his last report; and within five days after making such report, he must pay to the State Treasurer all state taxes, interest, and penalties then due from him to the state, and he must also pay to the county treasurer and to the school treasurer or, if there is no county treasurer or school treasurer in the county, to the custodian of the funds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-36.htm - 4K - Match Info - Similar pages
45-8-120.01
Section 45-8-120.01 Exempt employment. The employment of the following individuals is exempted from the provisions of this article (a) elective officers; (b) members of appointive boards, commissions, and committees; (c) persons engaged in the profession of teaching or in supervising teaching in the public schools; (d) attorneys, physicians, surgeons, dentists, and similar individuals performing duties for the county in a professional capacity; (e) the judge of any court; (f) independent contractors under contract with the county; (g) any person whose employment is subject to the approval of the United States Government, or any agency thereof; (h) the county engineer and any assistant county engineer; (i) any individual who is not paid exclusively by Calhoun County; (j) mappers and appraisers assigned to the tax assessor's office; (k) county electrician/maintenance superintendent; (l) county administrator/treasurer; (m) cooks and kitchen help; (n) common laborers who are employed less...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-120.01.htm - 1K - Match Info - Similar pages
40-25-18
Section 40-25-18 Evasion of stamp tax. (a) Persons failing to properly affix the required stamps to any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff shall be required to pay, as part of the tax imposed hereunder, a penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each article or commodity not having proper stamps affixed thereto as herein required shall be deemed a separate offense. Any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff in the place of business of any person required by this article to stamp the same shall be prima facie evidence that they are intended for sale. The Department of Revenue, upon good cause shown, may waive or remit any penalty or any part thereof provided for in this section. Any person, firm, corporation, club, or association of persons who has been found guilty of violating this article and who, after being punished by fine, penalty,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-18.htm - 2K - Match Info - Similar pages
40-12-306
Section 40-12-306 (Committee dissolves December 31, 2023, unless extended) Advisory committee. (a)(1) To ensure that local taxing jurisdictions and taxpayers have meaningful input into the development and operation of the FORT system, an advisory committee is established to review the design and operation of the system and to make recommendations regarding system requirements and functionality to the Commissioner of Revenue. (2) The committee shall consist of the following individuals: a. Two local officials, appointed by the Association of Alabama Tax Administrators. One of the local officials shall be a revenue commissioner who has responsibility for the issuance of tags, and one of the local officials shall be a license commissioner. b. One county commissioner, appointed by the Association of County Commissions of Alabama. c. One judge of probate who has responsibility for the issuance of tags, appointed by the Alabama Probate Judges Association. d. Two representatives of rental car...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-306.htm - 2K - Match Info - Similar pages
45-13-121
Section 45-13-121 Appointment; compensation; oath and bond; office space, equipment; powers and duties; delinquency fees. (a) In Clarke County, there is hereby created and established the office of county license inspector. With the approval of the county commission, the license commissioner shall appoint the license inspector, who shall serve at the pleasure of such appointing authority and under the supervision of such appointing official. (b) The salary of the license inspector shall be in such sum as shall be approved by the county commission and shall be payable in biweekly installments out of any county funds available. (c) The license inspector shall upon entering upon the duties of office take the oath of office prescribed in the constitution, and shall enter into bond, which bond shall be conditioned as other official bonds are conditioned and be in such penal sum and form as the county commission may prescribe. The bond shall be approved by and filed with the judge of probate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-121.htm - 3K - Match Info - Similar pages
45-20-83.50
Section 45-20-83.50 License division created. When the revenue commissioner's office is established as provided in Subpart 1 of Part 2 of Article 24, there is hereby created within the judge of probate's office of Covington County a license division which shall issue all motor vehicle licenses. The judge of probate shall charge and collect the same fee that is prescribed in the general law for a like assessment and collection of ad valorem taxes and sales taxes on motor vehicles. All such fees and commissions on ad valorem taxes, and casual sales and use tax shall be the property of the county and shall be paid into the general fund of the county. The county commission shall furnish suitable office space and provide the necessary forms, books, stationery, records, equipment, and supplies as are furnished pursuant to law by the State Department of Finance or the Comptroller. The county commission shall also provide such clerks and other assistants as shall be necessary, from time to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-83.50.htm - 1K - Match Info - Similar pages
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