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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-240.htm - 4K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-240.40.htm - 7K - Match Info - Similar pages
45-39-200
Section 45-39-200 License commissioner - Compensation. (a) There is hereby created the office of County License Commissioner in Lauderdale County, Alabama. No later than 30 days from May 17, 1979, the legislative delegation representing Lauderdale County, by a majority vote thereof, shall appoint a county license commissioner who shall serve for a term expiring on the first Monday after the second Tuesday in January 1981. In the event such office should become vacant during such time, such vacancy shall be filled in like manner as the original appointment. The commissioner shall then run for election in the primary and general elections in 1980 and every six years thereafter. The salary of the commissioner shall be nineteen thousand five hundred dollars ($19,500) per annum, payable out of the county general fund in the same manner as other county employees are paid. He or she shall receive, in addition thereto, an expense allowance in the amount of eighteen hundred dollars ($1,800) per...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-200.htm - 3K - Match Info - Similar pages
45-44-244.32
Section 45-44-244.32 Deductions from compensation; quarterly payments. Each employer shall deduct from each payment due each employee the amount of the fees due from each employee beginning on the 1st day of January, 1998. The payments required to be made on account of the deductions by employers shall be made monthly to the county for the monthly periods ending the last day of each month, on or before the 20th day of the following month. Each employer shall at the same time make a return on a form made available to him or her by the revenue commissioner. If the total amount deducted from payments made to or due all employees of an employer is less than one percent during each calendar month of the previous calendar year, the employer may elect, for the current calendar year, to remit those deductions to the county for the quarterly periods ending March 31, June 30, September 30, and December 31 of the following calendar year, on or before the 20th day of the month following the end of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.32.htm - 2K - Match Info - Similar pages
45-44-244.30
partnership, association, or any other organization that employs any person in any trade, occupation, or profession in the county within the meaning of subdivision (8). (4) GROSS RECEIPTS and COMPENSATION. The total gross amount of all salaries, wages, commissions, bonuses, or other money payment of any kind, or any other considerations having monetary value, that a person receives from or is entitled to receive from or be given credit for by his or her employer for any work done or personal services rendered in any trade, occupation, or profession, including any kind of deductions before pay is received. Gross receipts and compensation shall not mean or include amounts paid to traveling salesmen or other workers as allowance or reimbursement for traveling or other expenses incurred in the business of the employer, except to the extent of the excess of those amounts over the expenses actually incurred and accounted for by the employee to the employer. (5) LICENSEE. Any person...
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45-39-245.07
Section 45-39-245.07 Distribution of funds. (a) In the event the provisions of subsection (a) of Section 45-39-245.06 are utilized for the collection of the taxes herein levied, the Judge of Probate of Lauderdale County shall at monthly intervals pay over any monies collected by him or her from such taxes, less his or her expense and compensation as hereinbefore provided, to the Lauderdale County Board of Education, and the City Board of Education in the same proportions as the school funds allocated by the State of Alabama to Lauderdale County, and the City of Florence, are now or may hereafter be divided. (b) In the event the alternative methods prescribed by subsection (b) of Section 45-39-245.06 are utilized for the collection of the taxes herein levied, it shall be the duty of the Comptroller in his or her official capacity to issue his or her warrant each month in collective total amount equal to the total amount certified and paid into the State Treasury by the Commissioner of...
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45-37A-51.120
Section 45-37A-51.120 Definitions. (a) The following words, terms, and phrases, wherever used in this subpart, including this section, shall have the meanings respectively ascribed to them in this section, unless the context plainly indicates otherwise or that a more restricted or extended meaning is intended: (1) ANNIVERSARY DATE. The date of establishment and the month and day thereof annually thereafter. (2) APPOINTED EMPLOYEE. A person who holds his or her office or position by reason of being appointed by the mayor or city council or other appointing authority of the city; who is not a classified service employee; and who serves solely at the pleasure of the respective appointing authority. (3) BASIC MONTHLY EARNINGS and MONTHLY SALARY. Basic monthly compensation, exclusive of overtime or other forms of extra compensation but including longevity pay, which shall be regarded as having been received in equal monthly installments during each of the months prior to the accrual date...
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40-18-31.2
the nearest one thousand dollars ($1,000). As used in this subsection, Consumer Price Index means the Consumer Price Index for All Urban Consumers (CPI-U) available from the Bureau of Labor Statistics of the United States Department of Labor. (2) Any adjustment shall apply to tax periods that begin after the adjustment is made. (d) Property, payroll, and sales are defined as follows: (1) Property counting toward the threshold is the average value of the taxpayer's real property and tangible personal property owned or rented and used in this state during the tax period. Property owned by the taxpayer is valued at its original cost basis. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from sub-rentals. The average value of property shall be determined by averaging the values at the beginning and ending of the tax period; but the...
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40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section, the following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION. Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision (1) of subsection (a) of Section 40-17-325, with the exception of those portions of the tax levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections 40-17-140 to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel. (7) LOCAL SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-359.htm - 28K - Match Info - Similar pages
27-15-28.1
Section 27-15-28.1 Standard nonforfeiture law for individual deferred annuities - Annuity contracts issued by election under this section until June 30, 2006. (a) This section shall be known as the standard nonforfeiture law for individual deferred annuities. (b) This section shall not apply to any reinsurance group annuity purchased under a retirement plan or plan of deferred compensation established or maintained by an employer (including a partnership or sole proprietorship) or by an employee organization, or by both, other than a plan providing individual retirement accounts or individual retirement annuities under Section 408 of the Internal Revenue Code, as now or hereafter amended, premium deposit fund, variable annuity, investment annuity, immediate annuity, any deferred annuity contract after annuity payments have commenced or reversionary annuity, nor to any contract which shall be delivered outside this state through an agent or other representative of the company issuing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-15-28.1.htm - 12K - Match Info - Similar pages
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