45-48-70.23
Section 45-48-70.23 Contracting for the purchase of expendable items. Expendable materials
and supplies including gasoline, fuel, oil, tires, pipe, food for county prisoners, any or
all of them may be purchased as provided in Section 45-48-70.19, or the commission may enter
into contracts for the purchase of the same, which contracts shall contain such terms as the
commission may desire, provided that bids for such contracts shall be in conformance with
Section 45-48-70.21. The commission may make one or several contracts for the purchase of
the articles for concurrent terms and the members of the commission using or desiring any
of such items may order the same from any person with whom the county has entered into a contract
for the purchase of the same. (Acts 1976, No. 616, p. 840, § 30; Acts 1976, No. 633, p. 870,
§ 30.)...
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40-17-270
Section 40-17-270 Definitions. For the purpose of this article, the following words shall have
the following meanings: (1) AGREEMENT. The International Fuel Tax Agreement. (2) BASE JURISDICTION.
The member jurisdiction where qualified motor vehicles are based for vehicle registration
purposes. (3) COMMISSIONER. The Commissioner of the Department of Revenue. (4) DEPARTMENT.
The Department of Revenue. (5) IN-JURISDICTION DISTANCE. The total number of miles or kilometers
operated by a registrant's/licensee's qualified motor vehicles within a jurisdiction including
miles operated under an International Fuel Tax Agreement temporary permit. (6) JURISDICTION.
Any of the states of the United States, the District of Columbia, or a state or province of
a foreign country or a territory or possession of either the United States or a foreign country.
(7) LICENSEE. A person who holds a valid International Fuel Tax Agreement license issued by
the base jurisdiction, as evidenced by an identification...
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45-42-62
Section 45-42-62 Education and training; transportation; office space, supplies, etc. (a) This
section shall apply only to Limestone County. (b) The Limestone County Commission may pay
the education and training expenses including, but not limited to, tuition, travel, lodging,
books, and continuing education fees for the county coroner and his or her employees. (c)
The county commission may provide for the purchase, maintenance, and operation of a motor
vehicle for the transportation of bodies to labs and to funeral homes. The county commission
may assess and charge a fee for the transportation of bodies to a funeral home payable to
the county general fund. (d) The county commission may furnish the county coroner with office
space, office equipment, computers, books, stationery, postage, and all other supplies necessary
for carrying out the duties and functions of the office of coroner. (Act 2000-67, p. 84, §§
1-4.)...
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11-51-209
Section 11-51-209 Gross receipts tax. The governing body of a county or municipality that levied
or administered a gross receipts tax in the nature of a sales tax, as defined in Section 40-2A-3(8),
on February 25, 1997, may continue to do so after July 1, 1998. However, no other governing
body of a county or municipality may levy or administer a gross receipts tax in the nature
of a sales tax. This section shall not apply to county or municipal gasoline or motor fuel
taxes, privilege or business license taxes levied on a business for the privilege of doing
business within the county or municipality, occupational license taxes, tobacco taxes, or
other similar taxes levied by a county or municipality pursuant to Section 11-51-90 or local
laws, except privilege or license taxes levied in the nature of a sales tax. (Act 98-192,
p. 310, §6.)...
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23-6-10
Section 23-6-10 Revenues of corporation. For the purpose of providing funds to enable the corporation
to pay the principal of, premium, if any, and interest on any bonds issued by it under the
provisions of this chapter, and to accomplish the purposes and objects of its creation, there
hereby are irrevocably pledged to such purpose and appropriated so much as may be necessary
for such purpose of the following: The State Department of Transportation's portion of the
four cent per gallon excise tax levied on gasoline, motor fuel, and lubricating oil under
the provisions of Title 40, Chapter 17, Article 6. All moneys hereby appropriated and pledged
shall constitute a sinking fund for the purpose of paying the principal of, premium, if any,
and the interest on bonds of the corporation. (Acts 1985, No. 85-549, p. 833, §10.)...
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40-17-381
Section 40-17-381 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. (a) Notwithstanding any
law or ordinance regarding standardization of local levies, no later than October 31, 2019,
the Department of Revenue shall develop and make available a system which allows any taxpayer
required to timely file and remit a county motor fuel tax calculated on a per gallon basis
or municipal motor fuel license tax calculated on a per gallon basis the capability to file
and remit motor fuel tax returns and payments through an electronic single point of filing
program. The system shall be available for use by any taxpayer for tax periods after September
30, 2019, provided the taxpayer complies with this article and any rules adopted by the department
for the administration of the system. The system shall allow for motor fuel tax return filing
and tax remittance only and may not provide for the...
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45-24-242.10
Section 45-24-242.10 Violations. Any distributor, storer, or dealer who violates this part
or who fails to comply with any rule or regulation promulgated hereunder, may be restrained,
and prosecution instituted by the Attorney General, or by counsel as the commission directs,
from distributing, selling, storing, or withdrawing from storage any gasoline or motor fuel,
the sale or withdrawal of which is taxable until those persons have complied with this part.
(Act 94-712, p. 1382, §11.)...
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45-26-71.01
Section 45-26-71.01 Levy of motor vehicle and watercraft license issuance fees. (a) This section
shall apply only to Elmore County. (b) The County Commission of Elmore County may, in addition
to all other charges, costs, taxes, or fees levied on the issuance of all motor vehicle license
plates of any nature, levy a fee of up to ten dollars ($10) per license plate. The county
commission may also levy a user fee of up to five dollars ($5) on each license decal issued
for all watercraft of not more than 16 feet in length and a user fee of up to ten dollars
($10) for any watercraft more than 16 feet in length. The vehicle and watercraft license may
be levied for a period beginning July 1, 1997, and continuing through June 30, 1998, and shall
apply to any vehicle or watercraft subject to registration, or transfer of ownership, during
that period. (c) If the county commission imposes a fee authorized by this section, the authority
shall be exercised in the following manner: A proposed...
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45-14-244-07
Section 45-14-244-07 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE OCTOBER 1, 2017. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The proceeds
from the tobacco tax authorized in Clay County pursuant to Section 45-14-244, and as further
provided for in Sections 45-14-244.01 to 45-14-244.03, inclusive, and Section 45-14-244.06,
less two percent of the actual cost of collection, which shall be retained by the Department
of Revenue, shall be distributed to the Clay County General Fund to be expended as follows:
(1) Thirty-two percent to the Alabama Forestry Commission to be utilized for fire protection
in the county, as provided in subsection (b). (2) Twenty percent to the Clay County Industrial
Development Council. (3) Eighteen percent to the Clay County Animal Shelter. The Clay County
Animal Shelter shall annually report to the county commission regarding the expenditure of
the funds in the preceding year. (4) Fifteen percent to the Clay...
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45-14-244.07
Section 45-14-244.07 Disposition of funds. (a) The proceeds from the tobacco tax authorized
in Clay County pursuant to Section 45-14-244, and as further provided for in Sections 45-14-244.01
to 45-14-244.03, inclusive, and Section 45-14-244.06, less two percent of the actual cost
of collection, which shall be retained by the Department of Revenue, shall be distributed
to the Clay County General Fund to be expended as follows: (1) Thirty-two percent to the Alabama
Forestry Commission to be utilized for fire protection in the county, as provided in subsection
(b). (2) Twenty percent to the Clay County Industrial Development Council. (3) Twenty percent
to the Clay County Animal Shelter. The Clay County Animal Shelter shall annually report to
the county commission regarding the expenditure of the funds in the preceding year. (4) Thirteen
percent to the Clay County Commission to be deposited into a special fund in the county treasury
and, subject to an application process developed by the...
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