45-7-240
Section 45-7-240 Establishment of county revenue commissioner; powers and duties. (a) This
section shall apply only in Butler County. (b) The purpose of this section is to conserve
revenue and promote the public convenience in the county by consolidating the office of tax
assessor and the office of tax collector into one county office designated as the office of
county revenue commissioner. (c) At the expiration of the term of office of the tax assessor
and the office of the tax collector of the county ending September 30, 2009, or if a vacancy
occurs in either office, then immediately upon the occurrence of the vacancy, the office of
county revenue commissioner shall be established. If the office of county revenue commissioner
is established upon the occurrence of a vacancy in either the office of tax assessor or the
office of tax collector, the tax assessor or the tax collector, as the case may be, remaining
in office shall be the county revenue commissioner for the remainder of the...
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40-30-2
Section 40-30-2 Purpose and legislative intent. (a) Purpose. The purpose of the Electronic
Tax Return Filing Act is to authorize the Department of Revenue to accept tax returns and
other documents of all types filed in electronic commerce without violating other statutes
originally drafted for the use of paper returns submitted either personally or through the
mail. (b) Intent of the Legislature. It is recognized that because of constant technological
advances, the statutory outline herein for filing tax returns and other documents electronically
cannot encompass all of the intricacies in requirements or qualifications currently or into
the future. The bulk of the requirements and qualifications must be implemented through the
Department of Revenue's authority to promulgate regulations hereunder. It is the intent of
the Legislature to allow the Department of Revenue the necessary flexibility to adopt specific
regulations for accepting tax returns by electronic media, to control the...
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40-30-3
Section 40-30-3 Definitions. Notwithstanding any other laws or understandings to the contrary,
the following terms shall have the following meanings throughout this chapter: (1) DEPARTMENT.
The Alabama Department of Revenue. (2) ELECTRONIC FILING. The filing of a tax return or other
document of any type by any medium acceptable to the department as provided by rule or regulation,
which may include but is not limited to the filing of returns and other documents by telephone
transmission, electronic transmission, disk transfer, automated clearing-house, value added
networks, or magnetic media. (3) ELECTRONIC RETURN ORIGINATOR. A firm, organization, or person
that provides services as an electronic return preparer, or an electronic return collector,
or both. (4) ELECTRONIC RETURN PREPARER. A firm, organization, or person who prepares tax
returns including filing declarations, for taxpayers who intend to have their returns electronically
filed. (5) ELECTRONIC RETURN COLLECTOR. A firm,...
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40-14A-25
Section 40-14A-25 Filing of returns. (a) Every taxpayer shall file a privilege tax return,
which shall include the public record disclosures required by Section 10-2B-16.22, with the
department for every taxable year for which it is subject to the tax levied by this article.
A disregarded entity that is owned by an individual, general partnership, or other entity
not subject to the tax levied by this article shall file a return and pay the tax levied on
it by this article. Except as provided in Section 40-14A-22(f) (4), the return required by
this section is due no later than the corresponding federal income tax return as required
to be filed as provided under federal law. In the case of a taxpayer's initial return, two
and one half months after the taxpayer comes into existence, qualifies or registers to do
business, or commences doing business in Alabama as the case may be. A disregarded entity
that is required to file a return by this section shall file the return not later than the...

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45-30-240.72
Section 45-30-240.72 Maintenance of records; public access. (a) As used in this section public
officer means the Tax Assessor and the Revenue Commissioner of Franklin County. (b) Every
public officer having custody of any public writing, record, or document, including, but not
limited to, property record cards and work cards, shall permit any person to inspect and have
direct access to any public writing, record, or document, as required by law. (c)(1) During
the hours the Franklin County Courthouse is open, an employee in the office of the tax assessor
or the revenue commissioner shall be assigned to the room where property record cards and
work cards are stored. In addition to his or her regular responsibilities, the employee shall
have the responsibility to make certain that the public has direct access to the property
record cards or work cards, or both. The responsibilities of the employee shall also include
preserving and protecting the property record cards and work cards. (2)...
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45-33-240.21
Section 45-33-240.21 Duties of county revenue commissioner. 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 ad valorem taxation, the collection of such taxes, the keeping of records, and the making
of reports concerning assessments for and the collection of taxes. (Act 83-696, p. 1136, §2.)...

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45-38-240.03
Section 45-38-240.03 Duties of county revenue commissioner. The county revenue commissioner
shall 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 keeping of records, and the making of reports concerning
the assessment and collection of taxes. (Act 2001-905, 3rd Sp. Sess., p. 745, §4.)...
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45-41-240.01
Section 45-41-240.01 Duties of county revenue commissioner. The county revenue commissioner
shall 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 keeping of records, and the making of reports concerning
the assessment and collection of taxes. (Act 97-805, 1st Sp. Sess., p. 89, §2; Act 97-861,
1st Sp. Sess., p. 198, §2.)...
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45-46-241.01
Section 45-46-241.01 Duties of county revenue commissioner. 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 ad valorem taxation, the collection of such taxes, the keeping of records, and the making
of reports concerning assessments for and the collection of taxes. (Act 83-713, p. 1157, §
2.)...
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45-47-242.20
Section 45-47-242.20 Consolidation of offices and duties. (a) Upon the occurrence of a vacancy
in either the office of tax assessor or tax collector, there shall be a county revenue commissioner
in Marion County. Thereafter, a commissioner shall be elected at the general election next
following the expiration of the term of office of the remaining successor. The county revenue
commissioner shall serve for a term of six years 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. (c) Subject to the approval of the county
commission, the county revenue commissioner shall appoint and fix the compensation of a sufficient
number of deputies, clerks, and assistants to perform properly the duties of his or her office.
The acts of deputies shall have the same force and...
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