45-40-242.02
Section 45-40-242.02 Recordkeeping. The tax assessor shall keep at all times an accurate record
of all motor vehicle licenses received by him or her from the Comptroller and of the disposition
made of them, of all monies received, and of the licenses issued by him or her. He or she
shall report to the Comptroller at the same time in the same manner that other officials with
those duties are required to do under the general law. All unissued licenses and the stubs
or duplicates or carbon copies of licenses issued shall be accounted for in the same manner
that the officials are required to account for by law. (Act 85-717, p. 1168, §3.)...
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45-25-240.22
Section 45-25-240.22 Recordkeeping; reporting. The tax assessor shall keep at all times an
accurate record of all motor vehicle licenses and titles received by him or her from the Comptroller
and of the disposition made of them, of all monies received, and of the licenses issued by
him or her: He or she shall report to the Comptroller at the same time and in the same manner
that other officials with such duties are required to do under the general law. All unissued
licenses and the stubs or duplicates or carbon copies of licenses issued shall be accounted
for in the same manner that such officials are required to account for by law. (Act 87-322,
p. 438, §3.)...
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45-28-241.22
Section 45-28-241.22 Records. The tax assessor shall keep at all times an accurate record of
all motor vehicle licenses and titles received by him or her from the Comptroller and of the
disposition made of them, of all monies received, and of the licenses issued by him or her.
He or she shall report to the Comptroller at the same time and in the same manner that other
officials with those duties are required to do under the general law. All unissued licenses
and the stubs or duplicates or carbon copies of licenses issued shall be accounted for in
the same manner that the officials are required to account for by law. (Act 85-881, p. 135,
§3.)...
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45-36-241.42
Section 45-36-241.42 Recordkeeping. The revenue commissioner shall keep at all times an accurate
record of all motor vehicle licenses and titles received by him or her from the Comptroller
and of the disposition made of them, of all monies received, and of the licenses issued by
him or her. He or she shall report to the Comptroller at the same time and in the same manner
that other officials with those duties are required to do under the general law. All unissued
licenses and the stubs or duplicates or carbon copies of licenses issued shall be accounted
for in the same manner that the officials are required to account for by law. (Act 87-331,
p. 462, §3.)...
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40-12-269
Section 40-12-269 Remittance of moneys and certification of lists of motor vehicles by probate
judge. (a) On or before the twentieth day of each month, the probate judge must disburse all
money received by him during the then preceding month in respect of motor vehicle licenses
and registration fees as follows: (1) The probate judge shall retain, as compensation for
collecting all such money, two and one-half percent of all moneys so collected, except that
portion of the said moneys that constitutes additional amounts paid under the schedule of
additional amounts set forth in subsection (b) of Section 40-12-248; but no such compensation
shall be allowed with respect to any money not remitted pursuant to subdivisions (2) and (3)
of this subsection at the time when such remittances are provided in this section to be made;
(2) There shall be remitted to the State Treasurer five percent of all moneys so collected
except that portion of the said moneys that constitutes additional amounts...
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45-12-240.40
Section 45-12-240.40 Motor vehicle licensing. (a) The Revenue Commissioner of Choctaw County
shall perform all duties relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles in Choctaw County which the judge of probate
is required under the law to perform. The judge of probate shall be relieved of all duties
and responsibilities relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles, and the revenue commissioner shall have all
the duties and responsibilities relative to the assessment and collection of taxes and issuance
of motor vehicle licenses and titles for motorized and non-motorized vehicles. For purposes
of this section the term "motor vehicle" shall mean the same as defined in Article
5, Chapter 12, Title 40. (b) Before entering upon the additional duties imposed by this section,
the revenue commissioner shall execute an additional bond in a sum...
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36-15-1
Section 36-15-1 Duties generally. The Attorney General shall keep his or her office at the
capital city and perform the following duties: (1)a. He or she shall give his or her opinion
in writing, or otherwise, on any question of law connected with the interests of the state
or with the duties of any of the departments, when required by the Governor, Secretary of
State, Auditor, Treasurer, Superintendent of Education, Commissioner of Agriculture and Industries,
Director of Finance, Comptroller, State Health Officer, Public Service Commissioners, Commissioner
of Conservation and Natural Resources, or the Commissioner of the Department of Revenue or
any other officer or department of the state when it is made, by law, his or her duty so to
do, and he or she shall also give his or her opinion to the Chairman of the Judiciary Committee
of either house, when required, upon any matter under the consideration of the committee.
b. The Attorney General shall give his or her opinion, in writing...
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45-37-40.02
Section 45-37-40.02 Barber commission. (a) There shall be a barber commission for the county
consisting of three members, one of whom shall be black, herein at times referred to as the
commission. The present members of the commission having been previously appointed by the
county commission, shall serve for the duration of their term, but in the event of a vacancy
existing at the time of taking effect of this section or occurring in the future, the vacancy
shall be filled, and all subsequent members of the commission shall be selected or appointed
in the manner provided in this section for terms of three years. The members of the commission
shall be nominated by the barbers licensed by the commission and only those licensed shall
be eligible to vote for nominees for appointment to the commission. The commission, at all
times, shall be composed of three members, all of whom shall be licensed barbers, who have
been licensed by the commission for a period of five years prior to their...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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