45-44-240
Section 45-44-240 Application and renewal by mail; staff. (a) The revenue commissioner, at his or her discretion, may mail an application for renewal of motor vehicle licenses to whom such license has been previously issued, such renewal forms required to be returned prior to the expiration date of the license. Such renewal forms may be in postcard form and with sufficient information thereon to adequately identify and process such renewal. The signature of the licensee thereon and proper remittance shall constitute sufficient authority for the judge of probate to issue such license and the revenue commissioner to return to the licensee by mail. There is hereby established a fee to be entitled mail order fee which shall be set, from time to time, by the county commission to pay the cost of the mailing procedure herein provided, and such fee shall be collected by the revenue commissioner at the time of issuance and paid over to the general fund of the county as are other fees and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-240.htm - 1K - Match Info - Similar pages
11-2-1
Section 11-2-1 Bonds requirements. (a) For the purposes of this chapter, the following words have the following meanings: (1) COUNTY EMPLOYEE. An employee or clerk, deputy, or employee in any county office, but shall not mean an employee of the county board of education. (2) COUNTY OFFICIAL or COUNTY OFFICER. A county commissioner, county taxing official, judge of probate, sheriff, coroner, or constable. (3) COUNTY TAXING OFFICIAL. A tax assessor, tax collector, revenue commissioner, license commissioner, or other person charged by law in a county with the assessing or collecting of taxes. (b) All county officials of all counties in this state and any county employee designated by law or the county commission shall be required to execute official bonds for the faithful performance of their duties and such additional official bonds as from time to time the public interest may demand and as may be required by the provisions of law. Except for a local taxing official executing bond...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-2-1.htm - 2K - Match Info - Similar pages
45-41-11.01
Section 45-41-11.01 Expense allowances for judge of probate, revenue commissioner, members of county commission. In Lee County, the judge of probate, the revenue commissioner, and each member of the county commission shall be entitled to receive an expense allowance in the amount of three hundred dollars ($300) per month to be paid out of the county general fund for performance of any in-county duties. This expense allowance shall be in addition to any and all other compensation or salaries and shall be in lieu of any previously adopted or authorized in-county allowances for mileage expenses, travel expense allowances, mileage allowances or reimbursements, per diem allowances, or any other allowances for travel within the county whether provided for by resolution of the county commission, local law, general law, or any other applicable law. (Act 2008-441, p. 844, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-11.01.htm - 1K - Match Info - Similar pages
45-41-72.50
Section 45-41-72.50 Personnel; costs. (a)(1) The Lee County Commission shall employ sufficient appraisers, mappers, and clerical personnel to maintain on a current basis the appraisal and mapping of all real property and valuation of personal property within Lee County. (2) The cost of the maintenance program for the continued equalization of ad valorem taxes shall be prorated by the Lee County Commission to each agency receiving ad valorem tax from property in Lee County on the basis of the appropriation of the monies received by each agency in Lee County to the total amount received by all agencies in Lee County. It is the intent of this section that all cost necessary for the ad valorem maintenance program be prorated among all agencies receiving ad valorem tax funds in Lee County. (b) The State Commissioner of Revenue shall prescribe the functions, duties, and responsibilities of these personnel to insure all property is properly appraised, mapped, and valued in accordance with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-72.50.htm - 1K - Match Info - Similar pages
11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling act; rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request of the municipal governing body, engage the Department of Revenue to collect and administer their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d), the Department of Revenue shall collect and administer the municipal sales, use, rental, and lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute reports, forms, and other information as may be necessary to provide for the collection and administration of any municipal tax it collects and administers and, on request, shall make all reports available for inspection by the governing body of the municipality. In collecting and administering a municipal sales, use, rental, or lodgings tax, the department shall have all the authority and duties as it has in connection with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-208.htm - 6K - Match Info - Similar pages
45-2-244.076
Section 45-2-244.076 Application of state sales tax statutes. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports and keeping and preserving records with respect thereto, penalties for failure to pay the tax, the promulgation of the rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes, which are not inconsistent with the provisions of this subpart when applied to the tax authorized to be levied in Section 45-2-244.072 shall apply to the county tax levied under this subpart. The county commission shall have and exercise the same powers, duties, and obligations with respect to the county tax levied under this subpart that are imposed on the state Revenue Commissioner and department, respectively, by the state tax statutes. All provisions of law from time to time in effect with respect to the payment, assessment, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.076.htm - 2K - Match Info - Similar pages
45-26-242.20
Section 45-26-242.20 License division created. Effective July 1, 2020, there is created within the Revenue Commissioner's Office of Elmore County a license division which shall issue all licenses, including driver licenses, issued through the judge of probate's office prior to July 1, 2020, except marriage licenses. Effective July 1, 2020, the judge of probate shall be relieved of these duties. The county commission shall furnish suitable quarters and provide the necessary forms, books, stationery, records, equipment, and supplies, except for stationery forms and supplies that are furnished pursuant to law by the State Department of Finance or the Comptroller. The county commission shall also provide clerks and other assistants for the revenue commissioner as shall be necessary from time to time for the proper and efficient performance of the duties of his or her office. The number and compensation of the clerks and other assistants shall be subject to the approval of the county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-242.20.htm - 1K - Match Info - Similar pages
45-39-200.12
Section 45-39-200.12 Books, records, and blanks. The Comptroller, the State Department of Revenue, and the State Department of Finance are hereby required to furnish to the county license commissioner, all books, records, and blanks now or hereafter required by law to be furnished to judges of probate, tax assessors, and tax collectors in connection with the performance of their duties in the issuance of automobile license plates and the assessment and collection of ad valorem tax thereon, and in connection with the performance of their duties relative to the issuance of privilege licenses. (Act 79-107, p. 129, §13.)...
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45-49-249.32
Section 45-49-249.32 Violations; powers and duties of department; unavailability of stamps. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Mobile County in the business for which the tax is hereby levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided or to refund or offer to refund all or any part of the amount collected or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (1) The State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by the county under this subpart. (2) The tax levied herein shall be...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes. (a) The following words, terms, and phrases as used in this section shall have the following respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner" means the Commissioner of Revenue of the State. (2) "County" means Butler County in the State of Alabama. (3) "Fiscal Year" means the period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4) "Month" means a calendar month. (5) "Quarterly Period" means the period of three months ending on the last of each March, June, September, and December. (6) "Registered Seller" means the person registered with the State Department of Revenue pursuant to the state use tax statutes or licenses under the state sales tax statutes. (7) "State" means the State of Alabama. (8) "State Department of Revenue" means the Department of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
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