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40-17-382
Section 40-17-382 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) All local taxing jurisdictions
in the state shall authorize use of the system for any taxpayer required to file a return
for a local motor fuel tax calculated on a per gallon basis and remit the tax payments. The
return shall include, but not be limited to, the name of the store, the physical address of
the store, the sales tax number of each store, the number of gallons of excise taxable motor
fuel sold by the distributor to the store, the local excise tax paid, and any other information
required by the department. Any taxpayer using the system for filing an electronic tax return
for a local taxing jurisdiction shall be required to simultaneously remit payment through
the system or through another method of payment accepted by the local taxing jurisdiction
or its designee for which payment is being made. (b) Not later...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-382.htm - 3K - Match Info - Similar pages
40-3-25
Section 40-3-25 Appeals - Procedure. All appeals from the rulings of the board of equalization
fixing value of property shall be taken within 30 days after the final decision of said board
fixing the assessed valuation as provided in this chapter. The taxpayer shall file notice
of said appeal with the secretary of the board of equalization and with the clerk of the circuit
court and shall file bond to be filed with and approved by the clerk of the circuit court,
conditioned to pay all costs, and the taxpayer or the state shall have the right to demand
a trial by jury by filing a written demand therefor within 10 days after the appeal is taken.
When an appeal is taken, the taxpayer shall pay the taxes due as fixed for assessment for
the preceding tax year before the same becomes delinquent; and, upon failure to do so, the
court upon motion ex mero motu must dismiss the appeal, unless at the time of taking the appeal
the taxpayer has executed a supersedeas bond with sufficient sureties...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-25.htm - 5K - Match Info - Similar pages
45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a) For
the purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.20.htm - 12K - Match Info - Similar pages
45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a) For the
purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.htm - 12K - Match Info - Similar pages
11-96A-3
Section 11-96A-3 Municipalities or counties empowered to take certain actions to carry out
purpose of chapter. The council or other governing body of any municipality, or governing
body of a county in furtherance of the legislative purpose stated above, is empowered to take
the following actions and to the extent necessary or desirable in its judgment to expend its
moneys to accomplish such purpose: (1) To acquire sites for, purchase, construct, own, develop,
operate, survey, subdivide, establish, maintain, refurbish, remodel, or improve single or
multi-family dwellings; (2) To receive designated funds from whatever source, federal, state,
private, or otherwise and to apply such funds for the uses and purposes described in this
chapter; (3) To sell and issue bonds or warrants in order to provide funds for any low or
moderate income single or multi-family housing purpose or to provide funds for any shelter
for the homeless purpose; (4) To purchase mortgage loans from mortgage lenders;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-96A-3.htm - 5K - Match Info - Similar pages
23-7-6
Section 23-7-6 Funding; pledge of revenues. (a) The following sources may be used to capitalize
the bank and for the bank to carry out its purposes: (1) An annual contribution, as determined
by the Director of the Department of Transportation and approved by the Governor, of an amount
not to exceed revenues produced by one cent ($.01) a gallon of the tax on gasoline imposed
pursuant to subdivision (1) of subsection (a) of Section 40-17-325. Any funds contributed
pursuant to this subdivision shall be derived from the gasoline tax proceeds collected during
the fiscal year remaining in the Public Road and Bridge Fund after distributions of the tax
to the cities and counties. (2) An annual contribution, as determined by the Director of the
Department of Transportation and approved by the Governor, of an amount of the revenues collected
during the fiscal year pursuant to Section 40-12-248, not to exceed the balance remaining
in the Public Road and Bridge Fund pursuant to Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-7-6.htm - 6K - Match Info - Similar pages
40-26B-23
Section 40-26B-23 Filing of statement; privilege assessment prorated for beds added or subtracted;
penalty. (a) On or before the twentieth of each month, beginning October 1991, each nursing
facility subject to this article shall file with the department a statement under penalty
of perjury on forms prescribed by the department, showing the total number of beds as of the
last day of the previous month, the privilege assessment due under this article, and such
other reasonable and necessary information as the department, after consultation with the
Alabama Medicaid Agency and adoption of appropriate rules and regulations, may require for
the proper enforcement of the provisions of this article. At the time of filing such statement
the nursing facility shall pay to the department the amount of privilege assessments shown
to be due. (b) The annual privilege assessments levied by this article shall be prorated on
a month by month basis for any beds added to or subtracted from the nursing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26B-23.htm - 3K - Match Info - Similar pages
45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.20.htm - 14K - Match Info - Similar pages
45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
11-51-7
Section 11-51-7 Effect of assessments and enforcement thereof by levy of execution upon and
sale of property generally; right of redemption of owner of property sold generally. After
the assessment has been corrected by the council or other governing body or board of assessors,
it has the force and effect of a judgment against the property, real or personal, assessed
and against the person owning the same and, at any time within five years after delinquency,
may be enforced by an execution issued by the clerk to be levied upon the property, real or
personal, which was so assessed for taxation if to be found and, if not, then upon any other
property, real or personal, belonging to the person against whom such taxes were assessed.
The execution may be in form provided by the council or other governing body, and may be levied
by the chief of police or other person designated by the council or other governing body,
and the property so levied upon may be sold by such officer upon notice...
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