45-22-243.61
Section 45-22-243.61 Payment of taxes; reports. The sales tax levied in Section 45-22-243.60
shall be due and payable in monthly installments on or before the 20th day of the month next
succeeding the month in which the tax accrues; the use tax levied pursuant to Section 45-22-243.60
shall be due and payable quarterly on or before the 20th day of the month next succeeding
each quarterly period during which the storage, use, or other consumption, of the tangible
personal property became taxable, each such quarterly period to end on the last day of each
of the months of March, June, September, and December. All taxes levied pursuant to this subpart
shall be paid to and collected by the State Department of Revenue at the same time and along
with the collection of the state sales tax and the state use tax. On or prior to the due dates
of the taxes levied each person subject to such taxes shall file with the State Department
of Revenue a report or return in such form as may be prescribed by...
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45-35-244.07
Section 45-35-244.07 Charge for collection. (a) The Houston County Commission or its designee,
for collecting the taxes levied under this subpart, may retain and deposit to the General
Fund of Houston County, for general fund purposes and uses, five percent of the total amount
of the taxes collected in the county under this subpart. The amount shall be in lieu of any
payment to Houston County for collecting the special tax and may be deducted each month from
the gross revenues from the special tax before distribution of the balance of the tax as herein
provided. The charge for collecting such taxes may be deducted each month from the gross revenues
from the taxes before Houston County or its designee issues the county's checks or warrants
each month payable as hereinafter specified in an amount equal to the amount so collected
less the collection fee paid to Houston County. (b) If the designee of the Houston County
Commission is the State Department of Revenue, in that event only, the...
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45-42-200.15
Section 45-42-200.15 Registration applications by mail. On or after the first day of each month,
but not later than the last day of each month preceding the month in which the license is
due, the county license commissioner may mail a form requesting the information hereinafter
specified to all owners of motor vehicles or privilege licenses, or both, listed as such in
the license records. Such form shall be provided by the State Department of Revenue and shall
contain spaces for the name and address of the owner of the motor vehicle, the make, the model,
and serial number of the vehicle, and such other information with respect thereto as the Department
of Revenue may prescribe. The form shall also contain a space for the correct amount of the
ad valorem taxes (state, county, school district, and municipal), the amount of the motor
vehicle license due thereon, the issuance fee, and the mailing fee provided for herein; it
shall also contain a space for the owner to fill in his or her...
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45-43-246.03
Section 45-43-246.03 Payment and reporting. The sales tax levied pursuant to Section 45-43-246.01
shall be due and payable in monthly installments on or before the twentieth day of the month
next succeeding the month in which the tax accrues; the use tax levied pursuant to Section
45-43-246.01 shall be due and payable quarterly on or before the twentieth day of the month
next succeeding each quarterly period during which the storage, use, or other consumption
of the tangible personal property became taxable, each such quarterly period to end on the
last day of each of the months of March, June, September, and December. All taxes levied pursuant
to this subpart shall be paid to and collected by the State Department of Revenue at the same
time and along with the collection of the state sales tax and the state use tax. On or prior
to the due dates of the taxes levied each person subject to such taxes shall file with the
State Department of Revenue a report or return in such form as may be...
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45-47-244.23
Section 45-47-244.23 Payment of taxes; reports. The taxes levied in Section 45-47-244.21 shall
be due and payable in monthly installments on or before the twentieth day of the month next
succeeding the month in which the tax accrues; and the taxes levied in Section 45-47-244.22
shall be due and payable quarterly on or before the twentieth day of the month next succeeding
each quarterly period during which the storage, use, or other consumption of the tangible
personal property became taxable hereunder, each such quarterly period to end on the last
days of each of the months of March, June, September, and December. All taxes levied in this
subpart shall be paid to and collected by the State Department of Revenue at the same time
and along with the collection of the state sales tax and the state use tax. On or prior to
the due dates of the taxes herein levied, each person subject to such taxes shall file with
the State Department of Revenue a report or return in such form as may be...
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11-51-183
Section 11-51-183 Certification and disposition of taxes; charge for collection and administration;
redistribution of over-charges; warrant; fees. (a) The Commissioner of Revenue shall deposit
into the State Treasury all municipal taxes collected by the department under this division;
and, on a bi-weekly basis, the commissioner shall certify to the Comptroller the amount of
taxes collected under the provisions of this division for the approximate two-week period
immediately preceding the certification and the amount to be distributed to each municipality,
less collection and administration charges deducted, which shall be paid to the treasurer
or other custodian of funds of the municipality within three days after certification thereof.
(b) The Department of Revenue shall charge each municipality its actual cost for collecting
and administering the municipal license taxes. Notwithstanding the previous sentence, the
charge shall not exceed two percent of the amount collected for that...
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40-22-2
Section 40-22-2 Mortgages, deeds of trust, etc., generally. No mortgage, deed of trust, contract
of conditional sale, or other instrument of like character which is given to secure the payment
of any debt which conveys any real or personal property situated within this state or any
interest therein or any security agreement or financing statement provided for by the Uniform
Commercial Code, except a security agreement or a financing statement relating solely to security
interests in accounts, contract rights, or general intangibles, as such terms are defined
in the Uniform Commercial Code, and except for the re-recordation of corrected mortgages,
deeds, or instruments executed for the purpose of perfecting the title to real or personal
property, specifically, but not limited to, corrections of maturity dates thereof, shall be
received for record or for filing in the office of any probate judge of this state unless
the following privilege or license taxes shall have been paid upon such...
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40-2A-5
Section 40-2A-5 Authority to issue revenue rulings. (a) The commissioner may, in addition to
all other powers and authority now granted by law, issue "revenue rulings" describing
the substantive application of any law or regulation administered by the department. Revenue
rulings may also govern procedures applicable to the department, and in that event, shall
be called "revenue procedures." Revenue rulings shall be binding on the department
and the state, its political subdivisions, and taxing authorities only with respect to the
taxpayer making the request and only with respect to the facts contained in the request. The
department attorney assigned to review the request for a revenue ruling shall consult with
the taxpayer or its authorized representative, if requested by the taxpayer or the authorized
representative, prior to issuing the revenue ruling. A revenue ruling shall constitute the
department's interpretation of the law or regulations as applied to the facts contained in
the...
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45-39-245.06
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and directed
by the governing body of Lauderdale County as provided in subsection (b), the taxes herein
levied shall be collected by and paid to the Judge of Probate of Lauderdale County in his
or her official capacity. All reports required to be made to the Commissioner of Revenue of
the State of Alabama as to state sales and use taxes under the aforesaid Act 100 of the 1959
Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20 of Title
51 of the Code of Alabama of 1940 and amendments thereto, as to such taxes herein levied shall
also be made to the Judge of Probate of Lauderdale County, Alabama, and as to the taxes herein
levied the Judge of Probate of Lauderdale County, Alabama, shall have and exercise the same
powers, duties, and obligations as are imposed on the Commissioner of Revenue of the State
of Alabama by the aforesaid Act 100 of the 1959 Second Special Session...
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9-11-56.3
Section 9-11-56.3 Public fishing pier license; saltwater pier fishing license; fees. (a) A
person, firm, or corporation that operates a fishing pier open to the general public in the
inside waters of the State of Alabama as defined by Rule 220-3-.04 of the Alabama Department
of Conservation and Natural Resources, may purchase a public fishing pier license to be issued
by the Marine Resources Division of the Department of Conservation and Natural Resources.
The fee for a public fishing pier license shall be one thousand dollars ($1,000) per year,
which fee shall be subject to adjustment as provided for in Section 9-11-69. Any law or regulation
to the contrary notwithstanding, a resident of the State of Alabama may fish from a licensed
public fishing pier in the inside waters of the State of Alabama without purchasing a fishing
license. A licensed public fishing pier shall be open to the general public. This section
shall not be construed to prohibit the operator of a licensed public...
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