23-2-146
Section 23-2-146 Grade separations at intersections; relocation of public highways; authority
to enter private lands to drill, survey, etc.; relocation, etc., of public utility facilities;
procedures; costs. (a) The authority shall have power to construct grade separations at intersections
of any toll road, bridge or tunnel project with public highways and to change and adjust the
lines and grades of such highways so as to accommodate the same to the design of the grade
separation. The cost of such grade separations and any damage incurred in changing and adjusting
the lines and grades of such highways shall be ascertained and paid by the authority as a
part of the cost of such bridge or tunnel project. (b) If the authority finds it necessary
to change the location of any portion of any public highway, it shall cause a highway of substantially
the same type as the original highway to be reconstructed at such location as the authority
shall deem most favorable. The cost of...
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40-13-51
Section 40-13-51 Definitions. As used in this article, the following terms shall have the following
meanings: (1) BORROW PIT. An area from which soil or other unconsolidated materials are removed
to be used, without further processing, for highway or road construction and maintenance.
(2) COMMISSIONER. The Commissioner of Revenue of the Alabama Department of Revenue. (3) DEPARTMENT.
The Alabama Department of Revenue. (4) OPERATOR. Any person engaged in mining or quarrying
operations in the state, whether individually, jointly, or through a parent, subsidiary, or
affiliated company, or by agent, employee, or contractor. (5) PERSON. Any individual or individuals,
partnership, limited partnership, corporation, limited liability company, limited liability
partnership, business trust, or any other association of persons. (6) POLLUTION CONTROL OR
ABATEMENT. As defined in Section 40-23-4(a)(16) and shall include, but shall not be limited
to, severed materials used in the treating, modifying,...
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40-17-223
Section 40-17-223 Distribution of tax proceeds derived from lubricating oil. All revenues received
or collected by the Department of Revenue upon the selling, use or consumption, distributing,
storing, or withdrawing from storage in this state of lubricating oil remaining after the
payment of the expense of administration and enforcement of this article are hereby allocated
and appropriated in the following manner: (1) Forty-five percent of the net tax proceeds is
hereby allocated and appropriated for state highway purposes and as the state's share of the
net tax proceeds to be covered into the State Treasury to the credit of the Public Road and
Bridge Fund and disbursed as provided in this article. (2) Fifty-five percent of the net tax
proceeds is hereby allocated and appropriated to be used for highway purposes by the counties
and municipalities to be covered into the State Treasury and disbursed and allocated as hereinafter
provided in this section. a. A portion of the local...
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40-21-12
Section 40-21-12 Description of real property, fixtures and other tangible property within
state. All railroad, electric, hydroelectric, telephone and telegraph companies, and all water,
gas, street, and interurban railroad companies and all docks, terminals, toll road, toll bridge,
and ferry companies and all other public utility companies must make return of each item of
real estate describing by metes and bounds and giving number of acres in each tract or by
lot and block number, if in incorporated cities or towns, and of the improvements thereon,
and all the buildings and structures, stating material of which constructed, and all machinery,
fixtures, and appliances, and all other tangible property and assets owned and assessed, or
liable to assessment for the same year, within this state, and the location and assessed value
thereof, and the county, city, town, or school district, or other tax district wherein the
same are assessed for taxation for state, county, municipal, school,...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

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45-30-241.10
Section 45-30-241.10 Disposition of funds. The proceeds of any tax received under authority
of this part shall be paid over by the county within 10 days after its receipt to the county
general fund and shall be expended for materials and supplies for road maintenance and construction.
(Act 90-463, p. 655, §11.)...
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45-32-242.02
Section 45-32-242.02 Levy of additional tax. Pursuant to subsection (f) of Amendment No. 373
to the Constitution of Alabama of 1901, the Greene County Commission may levy, in addition
to any other tax, an ad valorem tax in the amount of 14 mils on each dollar of taxable property
in the county. The revenue from the additional tax shall be paid to the county general fund
and shall be distributed as follows: (1) Law Enforcement 1.5 mils (2) Roads & Bridge 1.0
mils (3) Economic Development 0.5 mils (4) Youth Recreation (Reestablish parks, etc.) 0.5
mils (5) Capital Improvements 1.0 mils (6) Matching Fund for Grants 0.5 mils (7) Ambulance
Service 0.25 mils (8) Public Library 0.25 mils (9) School System Needs, Capital Improvement,
Renovations and Maintenance 6.0 mils (10) Volunteer Fire Department Association 2.5 mils (Act
99-256, p. 339, §1.)...
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45-35-243
Section 45-35-243 Levy and collection; disposition of funds. (a) This section shall only be
applicable to portions of Houston County outside the corporate limits of the City of Dothan.
(b) There is levied and imposed, in addition to all other taxes of every kind now imposed
by law, a privilege or license tax upon every person, firm, or corporation engaging in the
business of renting or furnishing any room or rooms, lodging, or accommodations to transients
in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms,
lodgings, or accommodations are regularly furnished to transients for a consideration, in
an amount of six percent of the charge for the room, rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in the room; provided,
however, that there is exempted from the tax authorized to be levied under this section any
rentals or services taxed under Division 1, commencing with Section...
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45-4-244.48
Section 45-4-244.48 Disposition of funds. The proceeds from all taxes collected under this
subpart shall be remitted to Bibb County and deposited in the Bibb County General Fund. Eighty
percent of the net proceeds after the cost of collection shall be distributed to the Bibb
County Board of Education to be used for the acquisition, construction, maintenance, equipping,
and operation of public school facilities, and the board's share of the net proceeds may be
pledged as security for the payment of principal and interest on any indebtedness heretofore
or hereafter issued to provide public school facilities in the county. The remaining 20 percent
of the net proceeds shall be retained by the county and used only for road and bridge construction
and maintenance and public safety purposes. (Act 2019-332, §9.)...
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45-9-242
Section 45-9-242 Education and road construction purposes. Pursuant to subsection (f) of Amendment
No. 373 to the Constitution of Alabama of 1901, the Chambers County Commission may levy for
a period of 20 years, in addition to any other tax, an ad valorem tax in the amount of six
mills on each dollar of taxable property in the county. The revenue from the additional tax
shall be paid to the county general fund to be distributed as follows: (1) Three mills to
the county and city boards of education to be used for general education purposes. (2) Three
mills shall remain in the county general fund to be used for the construction and maintenance
of roads in the county. (Act 2003-287, p. 686, §1.)...
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