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23-2-169
Section 23-2-169 Use of toll collection facility without payment; collection. THIS SECTION
WAS AMENDED BY ACT 2019-501 IN THE 2019 REGULAR SESSION, EFFECTIVE JANUARY 1, 2024. TO SEE
THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. (a) The owner and operator of a vehicle
driven on a toll road, bridge, causeway, or tunnel and through a toll collection point without
payment of the required toll is jointly and severally liable to the authority, department,
or private toll entity to pay the required toll, administrative fees, and civil penalty as
provided in this article. The authority, department, or private toll entity or an agent or
representative thereof may pursue collection of the required toll as provided for in this
article. (b) A certified written report or a facsimile thereof, sworn to or affirmed by the
authority, department, private toll entity, or an agent or representative thereof that a toll
violation has occurred, based upon inspection of photographs, microphotographs,...
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45-36-232.28
Section 45-36-232.28 Release pending trial; conditions; order; notice. (a) Any person in Jackson
County charged with an offense, at his or her appearance before a judicial officer, may be
ordered released pending trial on his or her personal recognizance or upon the execution of
an unsecured appearance bond in an amount specified by the judicial officer, unless the judicial
officer determines, in the exercise of his or her discretion, that such a release will not
reasonably assure the appearance of the person as required. When such a determination is made,
the judicial officer, either in lieu of or in addition to the above methods of release, shall
impose the first of the following conditions of release which will reasonably assure the appearance
of the person for trial or, if no single condition gives that assurance, any combination of
the following conditions: (1) Place the person in the custody of a designated person agreeing
to supervise him or her. (2) Place restrictions on the...
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40-25-2.1
Section 40-25-2.1 Tax on cigar wrappers. (a) For the purposes of this section, the following
terms shall have the respective meanings ascribed to them by this section: (1) CIGAR WRAP.
An individual tobacco wrapper that is made wholly or in part from tobacco, including reconstituted
tobacco, whether in the form of tobacco leaf, sheet, or tube, if the wrap is designed to be
offered to or purchased by a consumer. (2) COMMISSIONER. The Commissioner of the Department
of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue of the State
of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied less costs
of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON. Individuals,
firms, corporations, partnerships, companies, or other agencies, associations, incorporated
or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE SALE. A sale
of tangible personal property by wholesalers to licensed retail...
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22-30D-4
Section 22-30D-4 Election of coverage; administration of chapter; rules and regulations. (a)(1)
All owners and operators and all wholesale distributors shall elect by May 24, 2001, to be
covered or not to be covered by this chapter and shall do so by notifying the department in
writing that such owner or operator or wholesale distributor elects to be covered or not to
be covered by this chapter. Following May 24, 2001, any owner or operator or wholesale distributor
who may have initially elected not to be covered by this chapter or who may have inadvertently
failed to notify the department may notify the department that such owner or operator or wholesale
distributor has reconsidered and desires to be covered by the fund, but any such owner or
operator or wholesale distributor shall, with its notice of request for coverage, be required
to pay to the Department of Revenue the registration fees which would otherwise have been
due to the fund had such owner or operator or wholesale...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-30D-4.htm - 14K - Match Info - Similar pages
40-29A-3
Section 40-29A-3 Tax amnesty program. (a) The department shall develop and implement a tax
amnesty program in accordance with the provisions of this chapter. The commissioner may provide
by rule as necessary for the administration and implementation of the program. The commissioner
shall publicize the program in order to maximize the public awareness of and participation
in the program. The commissioner, for purpose of publicizing the program, may contract with
any advertising agency within or outside this state and use public service announcements,
pamphlets, mail notices, and print, television, and radio announcements. Such publications
shall include increasing public awareness that the program will provide amnesty for sales
and use tax due on internet, mail order, or other purchases made from out-of-state vendors
for which Alabama sales or use tax was not charged at the time of purchase. In furthering
the collections of amnesty, the commissioner may procure amnesty program...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29A-3.htm - 7K - Match Info - Similar pages
45-39-245.06
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and directed
by the governing body of Lauderdale County as provided in subsection (b), the taxes herein
levied shall be collected by and paid to the Judge of Probate of Lauderdale County in his
or her official capacity. All reports required to be made to the Commissioner of Revenue of
the State of Alabama as to state sales and use taxes under the aforesaid Act 100 of the 1959
Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20 of Title
51 of the Code of Alabama of 1940 and amendments thereto, as to such taxes herein levied shall
also be made to the Judge of Probate of Lauderdale County, Alabama, and as to the taxes herein
levied the Judge of Probate of Lauderdale County, Alabama, shall have and exercise the same
powers, duties, and obligations as are imposed on the Commissioner of Revenue of the State
of Alabama by the aforesaid Act 100 of the 1959 Second Special Session...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.06.htm - 8K - Match Info - Similar pages
9-17-106
Section 9-17-106 Permit fees; reports and payment of fees by certain end users, suppliers,
permit holders; invoice cost; exemption from Section 40-12-84. (a) Fees for Permit A and Permit
B. Every applicant for a Permit A or a Permit B, at the time of issuance, shall pay to the
board a fee of three hundred dollars ($300) and annually thereafter pay to the board a fee
of two hundred dollars ($200). Permits and fees shall be due on October 1 and delinquent after
October 31 of each year. Every person required to renew permits and pay fees who fails to
do so by the delinquent date shall incur a penalty of ten dollars ($10) for each day he or
she is delinquent in complying with this section, and the penalty shall be paid to the board
before the issuance of the permit. Delinquency shall be determined by the United States Postal
Service postmark when the date on the postmark falls on a later date than the delinquent date.
(b) Fees for Permit B-1. Every applicant at the time of issuance, shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-106.htm - 9K - Match Info - Similar pages
40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) 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 engaged
in and in the amount to be determined by the application of rates against gross receipts,
as follows: Upon every person, firm or corporation engaged or continuing within this state
in the business of contracting to construct, reconstruct or build any public highway, road,
bridge, or street, an amount equal to five percent of the gross receipts derived from performance
of such contracts. The term "gross receipts" is herein defined to include only those
amounts derived and received by the contractor from the performance of such contracts. (b)
The proceeds of the taxes levied by this section, after deduction of the cost of administration
and collection of such taxes, shall be distributed as follows: (1)...
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45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal program. (a)
This section shall only apply to Choctaw County. (b) As used in this section, state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63 of the Code of Alabama 1975. (c) The County Commission of Choctaw County may
levy, in addition to all other taxes, a privilege license tax against gross sales in an amount
up to two cents which shall be exclusively for the operational fund of the county mandatory
solid waste disposal program. The gross proceeds of all sales which are presently exempt under
the state sales and use tax statutes are exempt from the tax authorized by this section. (d)
The tax levied by this section shall be collected by the State Department of Revenue, or such
other entity as determined by the county commission, at the same time and in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-241.01.htm - 6K - Match Info - Similar pages
45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and school
resource officers. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by the state sales and use tax statutes, including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4. (c)(1) The County Commission
of Geneva County may levy, in addition to all other authorized taxes, a one percent sales
tax. (2) The proceeds of all sales which are presently exempt under the state sales and use
tax statutes are exempt from the tax authorized by this section. (d) The tax authorized by
this section shall be collected by the State Department of Revenue or the county commission
or other entity which the county commission has contracted with to collect the taxes at the
same time and in the same manner as state sales taxes are collected. On or prior to the date
the tax is due, each person subject to the tax shall file with the...
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