11-48-34
Section 11-48-34 Effect of enforcement of tax liens upon property upon assessment liens;
duration of assessment liens. (a) The enforcement by the state, county, city, or town of its
lien for taxes on any lot upon which has been levied an assessment for any improvement authorized
by this article shall not operate to discharge or in any manner affect the lien of the municipality
for the assessment, but any purchaser at any tax sale by the state, county, city, or town
of any lots or parcels of land upon which an assessment has been levied shall take them subject
to such assessment. (b) All liens for public improvements which cities and towns in this state
now have or may hereafter acquire under the general laws of this state shall continue until
they are paid or extinguished or until the expiration of 20 years from the date of default
in payment of the assessment or from the date when there was a due recognition of the indebtedness
after default, after which time the enforcement of the...
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40-17-220
Section 40-17-220 Lubricating oil excise tax; exemptions. (a) There is hereby levied
in addition to all other taxes of every kind now imposed by law an excise tax on lubricating
oil of $.04 per gallon, which shall be collected as herein provided. (b) Every manufacturer,
distributor, refiner, retail dealer, storer, or user of lubricating oil shall collect and
pay over to the state Department of Revenue an excise tax of $.04 per gallon upon the selling,
use or consumption, distributing, storing, or withdrawing from storage in this state for any
use of lubricating oil as defined or otherwise referred to in this article, except lubricating
oil expressly exempted by the provisions of this article. Provided, that where any excise
tax imposed by this section upon the sale, use or consumption, distribution, storage
or withdrawal from storage in this state of gasoline or lubricating oil shall have been paid
to the state by a manufacturer, distributor, refiner or by any retail dealer, storer, or...

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45-18-242.09
Section 45-18-242.09 Enforcement of collection of taxes. The tax levied by this part,
together with interest and penalties that may be imposed, shall constitute a debt due the
county and may be collected by civil suit, in addition to all other methods provided by law
and in this part. The taxes, together with interest and penalties with respect thereto, shall
constitute and be secured by a lien upon the property of the person from whom said taxes are
due or who is required to collect the taxes. All provisions of the revenue laws of this state
which apply to the enforcement of liens for privilege or license taxes due the state shall
apply fully to the collection of the county taxes levied hereby, and the agency for the use
and benefit of the county shall collect such taxes and enforce this part and shall have and
exercise for such collection and enforcement all rights and remedies that the state or the
department of revenue of the state (hereinafter, the "department") has for collection...

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45-3A-51.09
Section 45-3A-51.09 Collection by civil suit. The tax levied by this part, together
with interest and penalties that may be imposed, shall constitute a debt due the City of Eufaula
and may be collected by civil suit, in addition to all other methods provided by law and in
this part. The taxes, together with interest and penalties with respect thereto, shall constitute
and be secured by a lien upon the property of any person from whom the taxes are due or who
is required to collect the taxes. All provisions of the revenue laws of this state which apply
to the enforcement of liens for privilege or license taxes due the state shall apply fully
to the collection of the county taxes levied, and the City of Eufaula for the use and benefit
of the City of Eufaula shall collect such taxes and enforce this part and shall have and exercise
for such collection and enforcement all rights and remedies that this state or the city has
for collection of the state lodging tax. The City of Eufaula shall...
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45-8-241.29
Section 45-8-241.29 Enforcement of collection of taxes; civil suits; special counsel.
The tax levied by this subpart together with interest and penalties that may be imposed, shall
constitute a debt due Calhoun County and may be collected by civil suit, in addition to all
other methods provided by law and in this subpart. The taxes, together with interest and penalties
with respect thereto, shall constitute and be secured by a lien upon the property of any person
from whom the taxes are due or who is required to collect the taxes. All provisions of the
revenue laws of this state which apply to the enforcement of liens for privilege or license
taxes due the state shall apply fully to the collection of the county taxes levied, and the
State Department of Revenue for the use and benefit of Calhoun County shall collect such taxes
and enforce this subpart and shall have and exercise for such collection and enforcement all
rights and remedies that this state or the department has for...
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40-12-222
Section 40-12-222 Levy and amount of tax. (a) In addition to all other taxes now imposed
by law, there is hereby levied and shall be collected as herein provided a privilege or license
tax on each person engaging or continuing within this state in the business of leasing or
renting tangible personal property at the rate of four percent of the gross proceeds derived
by the lessor from the lease or rental of tangible personal property; provided, that the privilege
or license tax on each person engaging or continuing within this state in the business of
leasing or renting any automotive vehicle or truck trailer, semitrailer, or house trailer
shall be at the rate of one and one-half percent of the gross proceeds derived by the lessor
from the lease or rental of such automotive vehicle or truck trailer, semitrailer, or house
trailer; provided further, that the tax levied in this article shall not apply to any leasing
or rental, as lessor, by the state, or any municipality or county in the...
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40-17-325
Section 40-17-325 Levy of excise tax; rates. (a) Subject to the exemptions provided
for in this article, the tax is imposed on net gallons of motor fuel according to Section
40-17-326 at the following rates: (1) Eighteen cents ($.18) per gallon on gasoline, which
is comprised of a seven cents ($.07) excise tax, a supplemental five cents ($.05) excise tax,
and an additional six cent ($.06) excise tax. (2) Nineteen cents ($.19) per gallon on diesel
fuel, comprised of a thirteen cents ($.13) excise tax and an additional six cents ($.06) excise
tax. (3) Nine and one-half cents per gallon ($.095) on aviation gasoline and three and one-half
cents per gallon ($.035) on aviation jet fuel when the aviation fuel is sold to a licensed
aviation fuel purchaser. Aviation gasoline is to be taxed as gasoline and aviation jet fuel
is to be taxed as diesel fuel when not sold to a licensed aviation fuel purchaser. (b) The
motor fuel subject to the excise tax levied by this section shall not be subject to...

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41-23-30
Section 41-23-30 Contracts with eligible businesses to provide for tax exemptions; preference
to Alabama manufacturers; endorsement resolution; certification as to employees; wage subsidies.
(a) The department, after consultation with the council, and with the approval of the Governor,
may enter into contracts with eligible businesses to provide: (1) For the exemption from sales
and use tax imposed by the State of Alabama or from sales and use tax imposed by its political
subdivisions, upon approval of the governing authority thereof, of the purchases of the material
used in the construction of a building, or any addition or improvement thereon, for housing
any legitimate zone business enterprise, and machinery and equipment used in that enterprise.
(2) For certain exemptions from income taxes levied by the State of Alabama levied on eligible
corporations and individuals for a period of five years. (3) For certain exemptions of business
privilege taxes levied by the State of Alabama...
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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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