45-17-82
Section 45-17-82 Creation of division; powers and duties. (a) There is hereby created within
the probate judge's office of Colbert County a license division which shall issue all licenses
issued through the probate judge's office, except marriage licenses. The county commission
shall furnish suitable quarters and provide the necessary forms, books, stationery, records,
equipment, and supplies, except such stationery forms and supplies as are furnished pursuant
to law by the State Department of Finance or the state Comptroller. The county commission
shall also provide such clerks, and other assistants for the probate judge as shall be necessary
from time to time for the proper and efficient performance of the duties of the office. The
probate judge shall have authority to employ such clerks, and other assistants, and to fix
their compensation; however, the number and compensation of such clerks and other assistants
shall be subject to the approval of the county commission. The...
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45-32-244.07
Section 45-32-244.07 Delinquency in payment of tax. If any distributor, storer, or retail dealer
in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax
imposed under this part, the tax shall be deemed delinquent within the meaning of this part
and there shall be added to the amount of his or her tax a penalty of 25 percent; provided,
if in the opinion of the county commission a good and sufficient cause or reason is shown
for such delinquency, the penalty may be excused. The county commission shall be authorized
and empowered to make returns for delinquent taxpayers upon such information as it may reasonably
obtain and add to that the penalty as prescribed by this part. If any person shall be delinquent
in the payment of any tax imposed pursuant to this part, the county commission shall issue
execution for the collection of same, directed to the county sheriff, who shall proceed to
collect the same in the manner now provided by law for the collection...
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45-17-90.47
Section 45-17-90.47 Penalty for delinquency. If any distributor, storer, or retail dealer in
gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed
under authority of this subpart, the tax shall be deemed delinquent within the meaning of
this subpart and there shall be added to the amount of the tax a penalty of 25 percent, provided,
if in the opinion of the County Commission of Colbert County a good and sufficient cause or
reason is shown for such delinquency, the penalty may be rescinded. The Colbert County Commission
shall be authorized and empowered to make returns for delinquent taxpayers upon such information
as it may reasonably obtain and add to that the penalty as prescribed by this subpart. If
any person shall be delinquent in the payment of any tax imposed pursuant to the provisions
of this subpart, the County Commission of Colbert County shall issue execution for the collection
of the same, directed to the Colbert County Sheriff, who...
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45-2-244.037
Section 45-2-244.037 Delinquency. If any distributor, storer, or retail dealer in gasoline
or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under
authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart
and there shall be added to the amount of his or her tax a penalty of 25 percent, provided,
if in the opinion of the County Commission of Baldwin County a good and sufficient cause or
reason is shown for such delinquency, the penalty may be rescinded. The Baldwin County Commission
shall be authorized and empowered to make returns for delinquent taxpayers upon such information
as it may reasonably obtain and add to that the penalty as prescribed by this subpart. If
any person shall be delinquent in the payment of any tax imposed pursuant to the provisions
of this subpart, the County Commission of Baldwin County shall issue execution for the collection
of the same, directed to the Baldwin County Sheriff, who...
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45-30-241.06
Section 45-30-241.06 Delinquency of payment of tax. If any distributor, storer, or retail dealer
in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax
imposed under authority of this part, the tax shall be deemed delinquent within the meaning
of this part and there shall be added to the amount of the tax a penalty of 25 percent, provided,
if in the opinion of the County Commission of Franklin County a good and sufficient cause
or reason is shown for such delinquency, the penalty may be remitted. The Franklin County
Commission shall be authorized and empowered to make returns for delinquent taxpayers upon
such information as it may reasonably obtain and add to that the penalty as prescribed by
this part. If any person shall be delinquent in the payment of any tax imposed pursuant to
this part, the County Commission of Franklin County shall issue execution for the collection
of the same, directed to the Franklin County Sheriff, who shall proceed to...
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45-39-243.06
Section 45-39-243.06 Delinquency of payment of tax. If any distributor, storer, or retail dealer
in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax
imposed under the authority of this part, the tax shall be deemed delinquent within the meaning
of this part and there shall be added to the amount of the tax a penalty of 25 percent, provided,
if in the opinion of the County Commission of Lauderdale County a good and sufficient cause
or reason is shown for such delinquency, the penalty may be remitted. The Lauderdale County
Commission shall be authorized and empowered to make returns for delinquent taxpayers upon
such information as it may reasonably obtain and add to that the penalty as prescribed by
this part. If any person shall be delinquent in the payment of any tax imposed pursuant to
this part, the County Commission of Lauderdale County shall issue execution, for the collection
of the same, directed to the Lauderdale County Sheriff, who shall...
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45-39-92.47
Section 45-39-92.47 Penalty for delinquency. If any distributor, storer, or retail dealer in
gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed
under authority of this subpart, the tax shall be deemed delinquent within the meaning of
this subpart and there shall be added to the amount of his or her tax a penalty of 25 percent,
provided, if in the opinion of the County Commission of Lauderdale County a good and sufficient
cause or reason is shown for such delinquency, the penalty may be rescinded. The Lauderdale
County Commission shall be authorized and empowered to make returns for delinquent taxpayers
upon such information as it may reasonably obtain and add to that the penalty as prescribed
by this subpart. If any person shall be delinquent in the payment of any tax imposed pursuant
to this subpart, the County Commission of Lauderdale County shall issue execution for the
collection of the same, directed to the Lauderdale County Sheriff, who...
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45-43-244.07
Section 45-43-244.07 Delinquency in payment of tax. If any distributor, storer, or retail dealer
in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax
imposed under authority of this part, the tax shall be deemed delinquent within the meaning
of this part and there shall be added to the amount of his or her tax a penalty of 25 percent,
provided, if in the opinion of the County Commission of Lowndes County a good and sufficient
cause or reason is shown for such delinquency, the penalty may be remitted. The Lowndes County
Commission shall be authorized and empowered to make returns for delinquent taxpayers upon
such information as it may reasonably obtain and add to that the penalty as prescribed by
this part. If any person shall be delinquent in the payment of any tax imposed pursuant to
this part, the County Commission of Lowndes County shall issue execution for the collection
of the same, directed to the Lowndes County Sheriff, who shall proceed to...
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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...
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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
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