40-1-2
Section 40-1-2 Lien for taxes - Generally. (a) If any person liable to pay any tax, other than
ad valorem taxes, neglects or refuses to pay the same the amount, including any interest,
penalty, additional amount, or addition to such tax, together with any costs which may accrue
in addition thereto, shall be a lien in favor of the State of Alabama upon all property and
the rights to property, real or personal, belonging to such person. Unless another date is
specifically fixed by law, the lien shall arise at the time the assessment list, return therefor
or the payment thereof, as the case may be, was due to have been filed with or made to the
Department of Revenue or other agency of the state or county and shall continue until the
liability for such amount is satisfied or becomes unenforceable by reason of the lapse of
time. (b) Such lien shall not be valid against any mortgagee, purchaser in the usual course
of trade, or conventional judgment creditor with an actual money judgment of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-1-2.htm - 4K - Match Info - Similar pages

40-29-20
Section 40-29-20 Lien for taxes - Generally. If any person liable to pay any tax, other than
ad valorem tax, neglects or refuses to pay the same, the amount (including any interest, additional
amount, addition to tax, or assessable penalty together with any costs that may accrue in
addition thereto) shall be a lien in favor of the State of Alabama upon all property and rights
to property, whether real or personal, tangible or intangible, belonging to such person. The
Department of Revenue shall give notice of lien to the taxpayer. If the taxpayer shall file
with the Department of Revenue a bond in double the amount of the lien filed, with surety
or sureties to be either a surety company authorized to do business in Alabama or such individual
property owners, not less than three in number, as are recommended by the judge of probate
of the county in which the notice of lien is recorded, conditioned to pay all such tax, interest
penalty, additional amount or addition to such tax, together...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-20.htm - 2K - Match Info - Similar pages

45-26-245.04
Section 45-26-245.04 Collection of taxes; enforcement. The tax imposed by this subpart shall
constitute a debt due Elmore County and may be collected by civil suit, in addition to all
other methods provided by law. The tax, together with interest thereon, shall constitute and
be secured by a lien upon the property of any person from whom the tax is due. All provisions
of the revenue law of this state which apply to the enforcement of liens for taxes due the
state shall apply fully to the collection of the county tax levied herein, and the State Department
of Revenue for the use and benefit of Elmore County shall collect such taxes and enforce this
subpart and shall have and exercise for such collection and enforcement all rights and remedies
that this state or department has for collection of the state stone severance tax. The State
Department of Revenue shall have full authority to employ such special counsel as it deems
necessary from time to time to enforce collection of the tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-245.04.htm - 1K - Match Info - Similar pages

45-39-245.45
Section 45-39-245.45 Enforcement; civil suit; taxes a lien. The taxes authorized to be imposed
by this subpart shall constitute a debt due the county and may be collected by civil suit,
in addition to all other methods provided by law and in this subpart. The taxes, together
with interest and penalties with respect thereto, shall constitute and be secured by a lien
upon the property of any person from whom the taxes are due or who is required to collect
the taxes. All the provisions of the revenue laws of the state which apply to the enforcement
of liens for license taxes due the state shall apply fully to the collection of the taxes
herein authorized to be levied. The governing body of the county shall have full authority
to employ special counsel as it deems necessary from time to time to enforce collection of
the taxes authorized to be levied by this subpart and otherwise to enforce this subpart, including
the institution, prosecution, and defense of any litigation involving this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.45.htm - 1K - Match Info - Similar pages

45-41-244.20
Section 45-41-244.20 Levy of taxes paralleling state sales and use taxes. There is hereby levied
in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in addition to all other taxes now imposed by law special county privilege
license and excise taxes paralleling state sales and use taxes. In that part of Lee County
lying outside the corporate limits but within the police jurisdiction of the City of Phenix
City, such tax shall be levied in the manner and at one-half the rate of such tax in that
part of Lee County outside the corporate limits of Auburn and Opelika, in which latter area
the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon every
person, firm, or corporation engaged or continuing within that part of Lee County outside
the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business
of selling at retail any tangible personal property whatsoever, including...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.20.htm - 9K - Match Info - Similar pages

40-29-91
Section 40-29-91 Jeopardy assessment - Other taxes. (a) If the commissioner or his delegate
finds that a taxpayer designs quickly to depart from the State of Alabama or to remove his
property therein, or to do any other act tending to prejudice or to render wholly or partly
ineffectual proceedings to collect any tax imposed by this title other than income tax, the
commissioner or his delegate may issue notice of such finding to the taxpayer by personal
service or mailing to his/her last known address, together with a demand for immediate payment
of the tax declared to be in jeopardy, including penalties and additions thereto and such
tax, penalty, interest, and additions thereto shall be immediately due and payable. A final
assessment of such tax may be entered immediately and if the assessment is not paid upon such
demand of the commissioner or his delegate, the commissioner or his delegate may forthwith
issue a warrant for levy and distraint of any personal property of the taxpayer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-91.htm - 3K - Match Info - Similar pages

40-9B-4
Section 40-9B-4 Authorization of abatement. (a) Noneducational ad valorem taxes, construction
related transaction taxes, except those local construction related transaction taxes levied
for educational purposes or for capital improvements for education, and mortgage and recording
taxes, or payments required to be made in lieu thereof, and in the case of a qualifying industrial
or research enterprise described in Section 40-9B-3(a)(10)e. which is owned by an entity organized
under Chapter 6 of Title 37, or by an authority both organized and existing pursuant to Chapter
50A of Title 11, and subject to the payments required to be made in lieu of ad valorem, sales,
use, license, and severance taxes imposed by Section 11-50A-7, in addition to the foregoing,
all other ad valorem taxes, or payments required to be made in lieu thereof, imposed by the
state, counties, municipalities, and other taxing jurisdictions of Alabama, may be abated
with respect to private use industrial property and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-4.htm - 15K - Match Info - Similar pages

45-22-243.06
Section 45-22-243.06 Enforcement. The taxes imposed by this subpart shall constitute a debt
due Cullman County and may be collected by civil suit, in addition to all other methods provided
by law and in this subpart. The taxes, together with interest and penalties with respect thereto,
shall constitute and be secured by a lien upon the property of any person from whom the taxes
are due or who is required to collect the taxes. All the provisions of the revenue laws of
the state which apply to the enforcement of liens for license taxes due the state shall apply
fully to the collection of the taxes herein levied, and the State Department of Revenue, for
the use and benefit of the county as hereinafter specified, shall collect such taxes and enforce
this subpart and shall have and exercise for such collection and enforcement all rights and
remedies that the State Department of Revenue has for collection of the state sales tax and
the state use tax. The State Department of Revenue shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.06.htm - 1K - Match Info - Similar pages

45-40-245.36
Section 45-40-245.36 Enforcement. The taxes authorized to be imposed by this subpart shall
constitute a debt due the county and may be collected by civil suit, in addition to all other
methods provided by law and in this subpart. The taxes, together with interest and penalties
with respect thereto, shall constitute and be secured by a lien upon the property of any person
from whom the taxes are due or who is required to collect the taxes. All the provisions of
the revenue laws of the state which apply to the enforcement of liens for license taxes due
the state shall apply fully to the collection of the taxes herein authorized to be levied,
and the State Department of Revenue, for the use and benefit of the county, shall collect
such taxes and enforce this subpart and shall have and exercise for such collection and enforcement
all rights and remedies that the State Department of Revenue has for collection of the state
sales tax and the state use tax. The State Department of Revenue...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.36.htm - 1K - Match Info - Similar pages

45-41-244.25
Section 45-41-244.25 Taxes constitute debt. The taxes imposed by this subpart shall constitute
a debt due Lee County and may be collected by civil suit, in addition to all other methods
provided by law and in this subpart. The taxes, together with interest and penalties with
respect thereto, shall constitute and be secured by a lien upon the property of any person
from whom the taxes are due or who is required to collect the taxes. All provisions of the
revenue laws of this state which apply to the enforcement of liens for license taxes due the
state shall apply fully to the collection of the county taxes levied, and the State Department
of Revenue for the use and benefit of Lee County shall collect such taxes and enforce this
subpart and shall have and exercise for such collection and enforcement all rights and remedies
that this state or the department has for collection of the state sales tax and the use tax.
The State Department of Revenue shall have full authority to employ such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.25.htm - 1K - Match Info - Similar pages