45-42-200.10
Section 45-42-200.10 Motor vehicle assessment. (a) Before any vehicle can be assessed, the county license commissioner shall be furnished the tag number presently on the vehicle unless such vehicle is new, in which case the 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 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 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 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-200.10.htm - 3K - Match Info - Similar pages
45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide funds for financing the cost of public buildings, the Limestone County Commission is hereby authorized by resolution to levy and provide for the assessment and collection of sales and use taxes, which shall be in addition to any and all other county taxes heretofore or hereafter authorized by law in such county. The sales or use tax levied pursuant to this section shall parallel, except for the rate of tax, the sales and use taxes imposed by the state under Title 40. Any sales or use tax levied pursuant to this section on any automotive vehicle, truck trailer, trailer, semi-trailer, or travel trailer required to be registered or licensed with the license commissioner, where not collected by a licensed Alabama dealer at time of sale, shall be collected and the collection fees shall be paid in accordance with Sections 40-23-104 and 40-23-107. (b)(1) In order to provide funds for financing the cost of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-243.30.htm - 4K - Match Info - Similar pages
45-43-240.25
Section 45-43-240.25 Vehicle information required for assessment. Before any motor vehicle is assessed, the tax assessor shall be furnished the current tag number on the motor vehicle unless the motor vehicle is new, in which case, the tax assessor shall be furnished a bona fide bill of sale from the dealer showing the date the vehicle was bought new. In the case of a used motor vehicle brought into the state from a state that 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 motor vehicle was sold to an individual, firm, corporation, or association, living or operating in this state. If the tax number, bill of sale, or certificate of title is not furnished, the motor vehicle shall be presumed to have been in the state the entire year for which taxes are being assessed. A...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-240.25.htm - 1K - Match Info - Similar pages
13A-8-30
Section 13A-8-30 Definitions. As used in this article, the following terms have the following meanings: (1) FERROUS METALS. Any metals containing significant quantities of iron or steel, excluding motor vehicles purchased in accordance with Section 32-8-87. (2) LAW ENFORCEMENT OFFICER. A duly constituted and certified peace officer of the State of Alabama or of any county or municipality within the state. (3) METAL PROPERTY. Metals as defined in this section as either ferrous or nonferrous metals. (4) NONFERROUS METALS. Metals not containing significant quantities of iron or steel, including, without limitation, copper, brass, aluminum other than aluminum cans, bronze, lead, zinc, nickel, stainless steel, and alloys thereof, including stainless steel beer kegs. (5) PERSON. An individual, partnership, corporation, joint venture, trust, association, or any other legal entity. (6) PERSONAL IDENTIFICATION CARD. A driver's license or identification card issued by the Alabama State Law...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-8-30.htm - 2K - Match Info - Similar pages
2-15-20
Section 2-15-20 Definitions. When used in this article, the following terms shall have the following meanings, respectively, unless the context clearly indicates otherwise: (1) BOARD. The State Board of Agriculture and Industries of the State of Alabama. (2) BRAND. Any recorded identification mark applied to any position on the hide of livestock by means of heat, acid, or a chemical, except numbers used to keep production records or record of age. The word "brand" shall also mean and include tattoo marks on the hide or in the ear of livestock. (3) COMMISSIONER. The Commissioner of Agriculture and Industries of the State of Alabama. (4) DEPARTMENT. The Department of Agriculture and Industries of the State of Alabama. (5) LIVESTOCK. Cattle, swine, sheep, goats, equine or equidae, ratites, and poultry. (6) LIVESTOCK HIDE DEALER. Any dealer who buys hides of livestock. (7) LIVESTOCK MARKET. A place where a person assembles livestock for public sale, if the person is required to procure a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-15-20.htm - 1K - Match Info - Similar pages
22-50-17
Section 22-50-17 Operation of a facility for care or treatment of mental or emotional illness or substance abuse, or services to persons with an intellectual disability. (a) No person, partnership, corporation, or association of persons shall operate a facility or institution for the care or treatment of any kind of mental or emotional illness or substance abuse or for providing services to persons with an intellectual disability as defined in this chapter, without being certified by the department or licensed by the State Board of Health; provided that nothing in this section shall be construed so as to require a duly authorized physician, psychiatrist, psychologist, social worker, licensed professional counselor operating under the scope of his or her license, or Christian Science practitioner to obtain a license for treatment of patients in his private office, unless he keeps two or more patients in his office for continuous periods of 24 hours or more in one week, or that a church...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-50-17.htm - 1K - Match Info - Similar pages
34-14-2
Section 34-14-2 Licenses or permits - Required; display; duplicates; corporations, partnerships, etc. (a) No person shall engage in the sale of or practice of fitting hearing instruments or display a sign or in any other way advertise or represent himself or herself as a person who practices the fitting and sale of hearing instruments unless the person holds a license or permit issued by the board as provided in this chapter. The license or permit shall be conspicuously posted in his or her office or place of business. Duplicate licenses or permits may be issued by the board to valid license holders operating more than one office, upon additional payment determined by the board for each additional office. A license under this chapter shall confer upon the holder the right to select, fit, and sell hearing instruments. (b) Nothing in this chapter shall prohibit a corporation, partnership, trust, association, or other like organization maintaining an established business address from...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-14-2.htm - 2K - Match Info - Similar pages
34-29-61
Section 34-29-61 Definitions. For the purposes of this article, the following terms shall have the following meanings ascribed by this section: (1) ACCREDITED SCHOOL OF VETERINARY MEDICINE. Any veterinary college or division of a university or college that offers the degree of doctor of veterinary medicine or its equivalent and is accredited by the American Veterinary Medical Association (AVMA). (2) ANIMAL. Any animal or mammal other than man, including birds, fish, reptiles, wild or domestic, living or dead. (3) APPLICANT. A person who files an application to be licensed to practice veterinary medicine or licensed as a veterinary technician. (4) BOARD. Alabama State Board of Veterinary Medical Examiners. (5) CONSULTING VETERINARIAN. A veterinarian licensed in another state who gives advice or demonstrates techniques to a licensed Alabama veterinarian or group of licensed Alabama veterinarians. A consulting veterinarian shall not utilize this privilege to circumvent the law. (6) DIRECT...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-29-61.htm - 12K - Match Info - Similar pages
40-12-253
Section 40-12-253 Ad valorem taxation of motor vehicles. (a) Effective January 1, 2000, ad valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current basis to coincide with the collection of motor vehicle license taxes and registration fees. (1) Ad valorem taxes on motor vehicles shall become due and payable on the first day of the registration renewal month of the owner, the date the motor vehicle enters the State of Alabama, the date the motor vehicle is removed from the inventory of a dealer, or the date on which the motor vehicle is otherwise determined to be taxable, whichever comes first. Ad valorem taxes on motor vehicles shall become delinquent on the first day of the month following the registration renewal month for the owner or as otherwise provided by law. (2) Ad valorem tax on motor vehicles shall be collected through the last day of the month which precedes the assigned registration renewal month for the owner as provided in Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-253.htm - 12K - Match Info - Similar pages
45-10-245.01
Section 45-10-245.01 Tax to be added to sales price of tobacco products. Commencing August 1, 1989, there is levied on every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Cherokee County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco products, it being the purpose and intent of this provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, smoking tobacco, and like tobacco products, acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes, cigars, snuff, smoking...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-245.01.htm - 2K - Match Info - Similar pages
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