45-14-242.02
Section 45-14-242.02 Levy and payment of tax. (a) The county commission may levy, in addition
to all other taxes imposed by law, an excise tax on persons selling, distributing, storing,
or withdrawing from storage for any purpose whatever, gasoline or motor fuel within the county
at a rate not to exceed two cents ($.02) per gallon, and require every distributor, retail
dealer, or storer of gasoline or motor fuel to pay the excise tax upon the selling, distributing,
or withdrawing from storage for any use, gasoline or motor fuel in the county. The excise
tax levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel
in interstate commerce. If the excise tax levied pursuant to this part upon the sale of gasoline
or motor fuel has been paid by a distributor or by a retail dealer or storer, the payment
shall be sufficient, so that the tax shall not be paid but once. The excise tax levied pursuant
to this part shall apply to persons, firms, corporations,...
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45-14-82.05
Section 45-14-82.05 Tag number or bill of sale required for assessment; vehicles from outside
Alabama. Before any vehicle can be assessed, the probate judge shall be furnished the tag
number presently on the vehicle unless such vehicle is new, in which case the probate judge
shall be furnished a bona fide bill of sale from the dealer showing when the vehicle was bought
new. In the case of a used car brought into the state from a state which provides that upon
sale or transfer of the motor vehicle the tags are either surrendered to an appropriate authority
or subsequently reissued by the seller, the probate judge shall be furnished a bona fide certificate
of title properly assigned which shows when the car was sold to the individual, firm, corporation,
or association, living or operating in this state. If such tag number or bill of sale or certificate
of title is not furnished, the vehicle will be presumed to have been in the state the entire
year for which taxes are being assessed....
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45-15-82.05
Section 45-15-82.05 Vehicle information required for assessment. Before any vehicle can be
assessed, the judge of probate shall be furnished the tag number presently on the vehicle
unless such vehicle is new, in which case the judge of probate shall be furnished a bona fide
bill of sale from the dealer showing when the vehicle was bought new. In the case of a used
car brought into the state from a state which provides that upon sale or transfer of the motor
vehicle the tags are either surrendered to an appropriate authority or subsequently reissued
by the seller, the judge shall be furnished a bona fide certificate of title properly assigned
which shows when the car was sold to an individual, firm, corporation, or association, living
or operating in this state. If such tag number or bill of sale or certificate of title is
not furnished, the vehicle will be presumed to have been in the state the entire year for
which taxes are being assessed. Those motor vehicles brought into the state...
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45-22-240.29
Section 45-22-240.29 Voiding of license when payment noncollectible. In Cullman County, when
a check tendered by an individual, company, or other entity for payment of any motor vehicle
license is found to be noncollectible at time of deposit, the revenue commissioner shall notify
the license inspector who shall make a reasonable attempt to retrieve the motor vehicle license
plate and any decal in question. In the event the motor vehicle license plate or decal cannot
be retrieved, the revenue commissioner shall so state and the statement shall constitute authorization
for the revenue commissioner to void the motor vehicle license plate, decal, sales and use
taxes, issuance fees, interest and penalty, and costs. Once the motor vehicle license has
been voided, the revenue commissioner shall receive credit for costs associated with the noncollectible
check issued. The appropriate state office shall mark the records pertaining to the void license
accordingly and upon inquiry by any law...
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45-25-240.25
Section 45-25-240.25 Vehicle information required for assessment. Before any vehicles may be
assessed, the tax assessor shall be furnished the tag number presently on the vehicle unless
such vehicle is new in which case the tax assessor shall be furnished a bona fide bill of
sale from the dealer showing when the vehicle was bought new. In the case of a used car brought
into the state from a state which provides that upon sale or transfer of the motor vehicle
the tags are either surrendered to an appropriate authority or subsequently reissued by the
seller, the tax assessor shall be furnished a bona fide certificate of title properly assigned
which shows when the car was sold to an individual, firm, corporation, or association, living
or operating in this state. If such tag number or bill of sale or certificate of title is
not furnished, the vehicle shall be presumed to have been in the state the entire year for
which taxes are being assessed. Those motor vehicles brought into the state...
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45-25-242.09
Section 45-25-242.09 Penalties. Any distributor, storer, or dealer who shall violate this subpart
or shall fail to comply with any reasonable rule or regulation promulgated hereunder, may
be restrained and proper prosecution instituted in the name of the county by the Attorney
General of the State of Alabama, or by such counsel as the governing body of the county shall
direct, from distributing, selling, storing, or withdrawing from storage any gasoline the
sale or withdrawal of which is taxable until such persons shall have compiled with this subpart.
(Acts 1959, No. 418, p. 1107, §10.)...
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45-25-242.49
Section 45-25-242.49 Penalties. Any distributor, storer, or dealer who shall violate this subpart
or shall fail to comply with any reasonable rule or regulation promulgated hereunder, may
be restrained, and proper prosecution instituted in the name of the county by the Attorney
General of the State of Alabama, or by such counsel as the governing body of the county shall
direct, from distributing, selling, storing, or withdrawing from storage any gasoline the
sale or withdrawal of which is taxable until such persons shall have complied with this subpart.
(Acts 1975, No. 1026, p. 2056, §10.)...
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45-26-242.25
Section 45-26-242.25 Vehicle information required for assessment. Before any vehicle can be
assessed, the revenue commissioner shall be furnished the tag number presently on the vehicle
unless the vehicle is new, in which case the revenue commissioner shall be furnished a bona
fide bill of sale from the dealer showing when the vehicle was bought new. In the case of
a used car brought into the state from another state which provided that upon sale or transfer
of the motor vehicle the tags are either surrendered to an appropriate authority or subsequently
reissued by the seller, the revenue commissioner shall be furnished a bona fide certificate
of title properly assigned which shows when the car was sold to an individual, firm, corporation,
or association, living or operating in this state. If the tag number, bill of sale, or certificate
of title is not furnished, the vehicle shall be presumed to have been in the state the entire
year for which taxes are being assessed. Those motor...
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45-26-81.45
Section 45-26-81.45 Vehicle information required for assessment. Before any vehicle can be
assessed, the judge of probate shall be furnished the tag number presently on the vehicle
unless the vehicle is new, in which case the judge of probate shall be furnished a bona fide
bill of sale from the dealer showing when the vehicle was bought new. In the case of a used
car brought into the state from another state which provided that upon sale or transfer of
the motor vehicle the tags are either surrendered to an appropriate authority or subsequently
reissued by the seller, the judge of probate shall be furnished a bona fide certificate of
title properly assigned which shows when the car was sold to an individual, firm, corporation,
or association, living or operating in this state. If the tag number, bill of sale, or certificate
of title is not furnished, the vehicle shall be presumed to have been in the state the entire
year for which taxes are being assessed. Those motor vehicles brought...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-81.45.htm - 1K - Match Info - Similar pages

45-28-241.25
Section 45-28-241.25 Tag number or bill of sale required for assessment; vehicles from outside
Alabama. Before any vehicle can be assessed, the tax assessor shall be furnished the tag number
presently on the vehicle unless such vehicle is new, in which case the tax assessor shall
be furnished a bona fide bill of sale from the dealer showing when the vehicle was bought
new. In the case of a used car brought into the state from a state which provides that upon
sale or transfer of the motor vehicle the tags are either surrendered to an appropriate authority
or subsequently reissued by the seller, the tax assessor shall be furnished a bona fide certificate
of title property assigned which shows when the car was sold to an individual, firm, corporation,
or association, living or operating in this state. If such tag number or bill of sale or certificate
of title is not furnished, the vehicle shall be presumed to have been in the state the entire
year for which taxes are being assessed. Those...
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