45-1-235.06
Section 45-1-235.06 Disposition of sale proceeds. The proceeds from the sale of property at
an auction conducted under the authority of this part, after deducting and paying all expenses
incurred in the recovery, storage, maintenance, and sale of property, shall be collected by
the sheriff and deposited into any bank located in Autauga County to a fund designated as
the Sheriff's Fund. The fund shall be drawn upon by the sheriff and used exclusively for purposes
of law enforcement in the discharge of the sheriff's office as the sheriff sees fit. (Act
2014-241, p. 769, §7.)...
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45-1-243.02
Section 45-1-243.02 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) An excise tax is hereby
authorized to be levied and imposed on the storage, use, or other consumption in the county
of tangible personal property (not including, however, materials and supplies bought for use
in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges,
ships, and other watercraft of more than 50 tons burden) purchased at retail on or after the
effective date of such tax, for the storage, use, or other consumption in the county on or
after the effective date of such tax, at the rate of not exceeding one percent of the sale
price of such property, except as provided in subdivisions (2), (3), (4), and (5); (2) An
excise tax is hereby authorized to be levied and imposed on the storage, use,...
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45-10-244.02
Section 45-10-244.02 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) An excise tax is hereby
authorized to be levied and imposed on the storage, use, or other consumption in the county
of tangible personal property (not including, however, materials and supplies bought for use
in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges,
ships, and other watercraft of more than 50 tons burden) purchased at retail on or after the
effective date of such tax, for the storage, use, or other consumption in the county on or
after the effective date of such tax, at the rate of not exceeding one percent of the sale
price of such property, except as provided in subdivision (2), (3), (4), and (5); (2) An excise
tax is hereby authorized to be levied and imposed on the storage, use,...
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45-27-245.02
Section 45-27-245.02 Excise tax on storage, use, consumption of tangible personal property.
(a) An excise tax is hereby imposed on the storage, use, or other consumption in Escambia
County of tangible personal property (not including materials and supplies bought for use
in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges,
ships, and other watercraft of more the 50 tons burden) purchased at retail for storage, use,
or other consumption in Escambia County, except as provided in subsections (b), (c), and (d),
at the rate of one percent of the sales price of such property. (b) An excise tax is hereby
imposed on the storage, use, or other consumption in Escambia County of any machines used
in mining, quarrying, compounding, processing, and manufacturing of tangible personal property
purchased at retail at the rate of one-half percent of the sales price of any such machine;
provided, that the term machine as herein used, shall include machinery which...
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45-33-235.06
Section 45-33-235.06 Disposition of sale proceeds. The proceeds from the sale of property at
an auction conducted under the authority of this part, after deducting and paying all expenses
incurred in the recovery, storage, maintenance, and sale of property, shall be collected by
the sheriff and deposited into any bank located in Hale County into a fund designated as the
Sheriff's Fund. The fund shall be drawn upon by the sheriff and used exclusively for purposes
of law enforcement in the discharge of the sheriff's office at the discretion of the sheriff.
(Act 2018-277, §7.)...
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45-40-245.32
Section 45-40-245.32 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) An excise tax is hereby
authorized to be levied and imposed on the storage, use, or other consumption in the county
of tangible personal property not including, however, materials and supplies bought for use
in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges,
ships, and other watercraft of more than 50 tons burden purchased at retail on or after the
effective date of such tax, for the storage, use, or other consumption in the county on or
after the effective date of such tax, at the rate of not exceeding one percent of the sale
price of such property, except as provided in subdivisions (2), (3), (4), and (5). (2) An
excise tax is hereby authorized to be levied and imposed on the storage, use,...
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45-41-244.23
Section 45-41-244.23 Quarterly returns. Every registered seller making sales of tangible personal
property for storage, use, or other consumption in that part of Lee County outside the corporate
limits of the Cities of Auburn, Opelika, and Phenix City, which storage, use, or other consumption
is not exempted from the tax imposed, shall at the time of making such sale, or, if the storage,
use, or other consumption of such tangible personal property in such part of Lee County is
not then taxable under this subpart, at the time such storage, use, or other consumption becomes
taxable hereunder, collect the tax from the purchaser, and shall give to the purchaser a receipt
therefor in the manner and form prescribed by the Department of Revenue. On the 20th day of
the month following the close of each quarterly period provided for in Section 45-41-244.22,
each registered seller shall file with the Department of Revenue a return for the preceding
quarterly period in such form as may be...
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40-5-17
Section 40-5-17 Levy and sale of personal property - When delinquent taxpayer has left county.
When the collector has information that any person owing taxes in his county, whether due
or not, has left the county, he shall make out and certify to the judge of probate a bill
against such person and procure the approval thereof by the judge of probate in all respects
as provided in Section 40-5-31, and such bill shall operate as a writ of fieri facias, and
the same may be executed by the collector if the personal property of the taxpayer is found
in his county or may be by such collector forwarded to the collector of any county in which
the taxpayer has any property, and the collector of such other county, on the receipt of such
writ, shall file the same for record in the probate office in his county and, without delay
shall give notice to the delinquent taxpayer in person or by certified or registered mail,
return receipt demanded. On failure of said delinquent taxpayer to satisfy after...
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45-29-72
Section 45-29-72 Disposal of tangible personal property. (a) This section shall only apply
in Fayette County. (b) All contracts for the sale or disposal of tangible personal property,
equipment, or other items owned by or under the control of the county commission shall be
let by free and open competitive sealed bids. The chair of the county commission shall certify
to the description and condition of the property, shall give jurisdiction in writing for the
disposal of the property, shall estimate the value of the property, and shall keep the certification
as a part of the permanent record of the commission. Provided, however, tangible personal
property, equipment, or other items owned by or under the control of the county commission
may be sold at public auction once a year, after sufficient notice of the auction has been
given by the county commission. Provided further, that such tangible personal property, equipment,
or other items so owned by or under the control of the county...
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45-35-244.03
Section 45-35-244.03 Levy of excise tax. For the period of time provided for herein: (1) An
excise tax is hereby imposed on the storage, use, or other consumption in the county of tangible
personal property, not including materials and supplies bought for use in fulfilling a contract
for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft
of more than 50 tons burden, purchased at retail for storage, use, or other consumption in
the county, except as provided in subdivisions (2), (3), and (4), at the rate of one percent
of the sales price of such property. (2) An excise tax is hereby imposed on the storage, use,
or other consumption in the county of any machines used in mining, quarrying, compounding,
processing, and manufacturing of tangible personal property purchased at retail at the rate
of one-half percent of the sales price of any such machine; provided, that the term machine
as herein used, shall include machinery which is used for mining,...
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