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45-39-92.41
Section 45-39-92.41 Imposition of tax. The Lauderdale County Commission is hereby authorized
to impose excise taxes in an amount not to exceed two cents ($.02) per gallon on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within such counties and to require every distributor, retail dealer, or storer
of gasoline or motor fuel as herein defined to pay excise taxes upon the selling, distributing,
or withdrawing from storage for any use, gasoline and motor fuel as herein defined in such
counties; provided that excise taxes levied pursuant to this subpart shall not be levied upon
the sale of gasoline or motor fuel in interstate commerce, and provided further that if the
excise tax imposed under this subpart upon the sale of such gasoline or motor fuel shall have
been paid by a distributor or by retail dealer or storer, such payment shall be sufficient,
the intention being that the taxes shall not be paid but once. The...
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45-48A-20
Section 45-48A-20 Levy of tax for public school purposes. In addition to any taxes now
authorized or that may hereafter be authorized by the constitution and laws of the State of
Alabama, pursuant to Amendment 373 to the Constitution of Alabama of 1901, an increase of
the district ad valorem school tax presently being levied pursuant to Amendment 3 to the Constitution
of Alabama of 1901, at the adjusted rate of three and one-half mills in the City of Arab School
District (the boundaries of which district are coterminous with the corporate limits of the
city) in Marshall County from the present millage to the rate of one dollar thirty cents ($1.30)
on each one hundred dollars ($100) worth (13 mills) of taxable property in the City of Arab
School District is approved; such increased district ad valorem tax to be levied and collected
by the governing body of Marshall County for each year beginning with the levy for the tax
year ending September 30, 1988 (the tax for which year will be due...
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45-9-245.20
Section 45-9-245.20 Levy and rates of tax; exemptions. (a) The County Commission of
Chambers County, in addition to all other taxes presently levied, may levy the following additional
sales and use taxes not to exceed the lowest municipal rates collected in the City of LaFayette,
City of Lanett, or City of Valley: (1) AGRICULTURAL MACHINERY SALES AND USE TAX. A sales and
use tax of two percent. (2) AUTOMOTIVE VEHICLE SALES AND USE TAX. A sales and use tax rate
of two percent. (3) GENERAL SALES AND USE TAX. A sales and use tax rate that is equal to the
lowest municipal rate collected respectively in the City of LaFayette, the City of Lanett,
or the City of Valley on and after April 28, 2016. (4) MANUFACTURING MACHINE SALES AND USE
TAX. A sales and use tax rate of two percent. (b)(1) Except as herein provided, the rates
provided in subsection (a) shall apply only in the areas in the county outside the corporate
limits of Lanett, Valley, LaFayette, Waverly, and Five Points as those...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-245.20.htm - 2K - Match Info - Similar pages
23-7-6
Section 23-7-6 Funding; pledge of revenues. (a) The following sources may be used to
capitalize the bank and for the bank to carry out its purposes: (1) An annual contribution,
as determined by the Director of the Department of Transportation and approved by the Governor,
of an amount not to exceed revenues produced by one cent ($.01) a gallon of the tax on gasoline
imposed pursuant to subdivision (1) of subsection (a) of Section 40-17-325. Any funds
contributed pursuant to this subdivision shall be derived from the gasoline tax proceeds collected
during the fiscal year remaining in the Public Road and Bridge Fund after distributions of
the tax to the cities and counties. (2) An annual contribution, as determined by the Director
of the Department of Transportation and approved by the Governor, of an amount of the revenues
collected during the fiscal year pursuant to Section 40-12-248, not to exceed the balance
remaining in the Public Road and Bridge Fund pursuant to Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-7-6.htm - 6K - Match Info - Similar pages
45-20A-51
Section 45-20A-51 Levy of ad valorem tax. (a) In Covington County, pursuant to subsection
(f) of Amendment No. 373 of the Alabama Constitution of 1901, and a resolution heretofore
adopted by the City of Opp governing body after a public hearing, the governing body is authorized
to levy, in addition to any and all other taxes heretofore levied, an additional ad valorem
tax on the taxable properties in the city. The city governing body may impose an additional
ad valorem tax in the amount of seven and one half mills on each dollar of taxable property
in the city. The revenues from the tax shall be paid to the city board of education to be
used for general educational purposes. (b) The increase in the rate of the tax as provided
herein subject to the approval of a majority of the qualified electors residing in the city
who vote on the proposed increase at a special election called and held for such purpose pursuant
to the provisions of subsection (f) of Amendment No. 373 of the Alabama...
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45-30-240.50
Section 45-30-240.50 Consolidation of offices and duties. (a) On September 30, 1997,
or upon occurrence of a vacancy in either the office of tax assessor or tax collector, there
shall be a county Revenue Commissioner in Franklin County. A commissioner shall be elected
at the general election in 1996 and at the general election every six years thereafter, who
shall serve for a term of six years beginning on the first day of October next after his or
her election, and until his or her successor is elected and has qualified. (b) The county
revenue commissioner shall do and perform all acts, duties, and functions required by law
to be performed either by the tax assessor or by the tax collector of the county relative
to the assessment of property for taxation, the collection of taxes, the issuance of motor
vehicle licenses and title, the keeping of records, and the making of reports concerning assessment
for and the collection of taxes and the issuance of motor vehicle licenses and titles....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-240.50.htm - 4K - Match Info - Similar pages
16-8-42.1
Section 16-8-42.1 Authority for risk management cooperative. (a) Definitions. For the
purpose of this section, the following terms shall have the meanings subscribed to
them by this section: (1) RISK MANAGEMENT COOPERATIVE. An entity or entities, to be
formed by local boards of education in any combination of 25 or more for the purpose of pooling
resources and funds to jointly purchase insurance or to self-insure such boards of education,
their members and employees, against risks to which they are exposed. (2) MEMBER BOARDS OF
EDUCATION. A city board of education, county board of education, Department of Youth Services
School District, Alabama Institute for Deaf and Blind, State Board of Education or other public
education governing board which elects to pool its resources and funds with one or more other
boards of education for the purpose of forming a risk management cooperative. (b) Boards of
education in any combination of 25 or more may establish a risk management cooperative for...
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23-5-2
Section 23-5-2 Driving around, destruction, etc., of detour or warning sign, or barricade
or fence. (a) For the purposes of this section, the following terms shall have the
meanings respectively ascribed to them by this subsection: (1) DETOUR SIGN. Any sign placed
across or on a public road of the state by the state, the county or municipal authorities,
or by their contractors, indicating that such road is closed or partially closed, which sign
also indicates the direction of an alternate route to be followed to give access to certain
points. (2) WARNING SIGN. A sign indicating construction work in area. (3) BARRICADE. A barrier
for obstructing the passage of motor vehicle traffic. (4) FENCE. A barrier to prevent the
intrusion of motor vehicle traffic. (5) OFFICIALLY CLOSED. A highway or road that has been
officially closed by a governmental unit, the State Department of Transportation, a city or
a county. (b) Any person who wilfully destroys, knocks down, removes, defaces or alters...
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32-20-2
Section 32-20-2 Definitions. For purposes of this chapter, the following terms shall
have the meanings respectively ascribed to them in this section, except where the context
clearly indicates a different meaning: (1) DEALER. A person licensed by the Alabama Manufactured
Housing Commission as a manufactured home retailer and engaged regularly in the business of
buying, selling, or exchanging manufactured homes in this state, and having an established
place of business. (2) DEPARTMENT. The Department of Revenue of this state. (3) DESIGNATED
AGENT. Each judge of probate, commissioner of licenses, director of revenue, or other county
official in this state authorized and required by law to issue motor vehicle license tags,
unless otherwise provided by law, who may perform his or her duties under this chapter personally
or through his or her deputies, or such other persons located in this state, as the department
may designate. The term shall also mean those dealers as herein defined who...
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40-12-260
Section 40-12-260 Transfer of license plates; registration procedures; receipts; penalty.
(a) Effective January 1, 1998, license plates, except for license plates issued under the
provisions of Section 40-12-290, et seq., or any subsequent enactment which authorizes
special license plates based on vehicle age, shall not be transferable between motor vehicle
owners and the following registration procedures shall apply: (1) When a current and valid
Alabama motor vehicle license plate has been obtained for the current tax year for use on
a motor vehicle and the vehicle has been sold or otherwise transferred to a new owner, the
license plate shall be removed from the vehicle and retained by the original plate owner.
(2) In the event an owner purchases, trades, exchanges, or otherwise acquires another vehicle
of the same license registration classification, the licensing official shall authorize the
transfer of the current and valid Alabama license plate previously obtained by the owner to...
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