45-43-244.06
Section 45-43-244.06 Enforcement. It shall be the duty of the County Commission of Lowndes
County to enforce this part upon its imposing the tax thereunder, and it shall have the right
itself, or its members or its agents, to examine the books, reports, and accounts of every
distributor, storer, or retail dealer of gasoline or motor fuel on which such tax has been
imposed and to make any and all rules and regulations necessary and proper for the collection
of such tax. Provided, however, upon resolution of the Lowndes County Commission, the State
Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter
levied by the county under this part. All persons, firms, businesses, and corporations subject
to and owing such taxes shall be and hereby are directed to pay the same over to the department
and such payment shall be a full and complete discharge of all liability therefor to the county.
The department is authorized to promulgate reasonable rules and...
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45-43-246.07
Section 45-43-246.07 Applicability of state provisions. All provisions of the state sales tax
statutes with respect to payment, assessment, and collection of the state sales tax, making
of reports and keeping and preserving records with respect thereto, interest after due date
of tax, penalties for failure to pay tax, make reports, or otherwise comply with the state
sales tax statutes, the promulgation of rules and regulations with respect to the state sales
tax, and the administration and enforcement of the state sales tax statutes, which are not
inconsistent with this subpart when applied to the tax levied pursuant to Section 45-43-246.01,
shall apply to the county tax levied; and all provisions of the state use tax statutes with
respect to payment, assessment, and collection of the state use tax, making quarterly reports
and keeping and preserving records with respect thereto, interest after due date of tax, penalties
for failure to pay tax, make reports or otherwise comply with the...
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45-47-244.27
Section 45-47-244.27 Applicability of state statutes. All provisions of the state sales tax
statutes with respect to payment, assessment, and collection of the state sales tax, making
of monthly reports, and keeping and preserving records with respect thereto, interest after
due date of tax, penalties for failure to pay tax, make reports or otherwise comply with the
state sales tax statutes, the promulgation of rules and regulations with respect to the state
sales tax, and the administration and enforcement of the state sales tax statutes, which are
not inconsistent with this subpart when applied to the tax levied in Section 45-47-244.21,
shall apply to the tax levied in Section 45-47-244.21; and all provisions of the state use
tax statutes with respect to payment, assessment, and collection of the state use tax, making
quarterly reports and keeping and preserving records with respect thereto, interest after
due date of tax, penalties for failure to pay tax, make reports or otherwise...
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45-5-241.20
Section 45-5-241.20 Additional ad valorem tax; Water Authority created; referendum. (a) Pursuant
to subsection (f) of Amendment No. 373 to the Constitution of Alabama of 1901, the Blount
County Commission may levy, in addition to any other tax, an ad valorem tax in the amount
of two mills on each dollar of taxable property in the county. The revenue from the additional
tax shall be paid to the Blount County Water Authority Trust Fund, which shall be a separate
fund within the county general fund and shall be used only for the expansion of existing facilities
and service of water authorities in the county. There is created the Blount County Water Authority
which shall administer the fund. The authority shall be composed of one member from each town
council if the town council operates the water department, one member from each water authority,
one member for each water board in existence on May 15, 1992, and one member appointed by
the county commission. All appointees to the authority...
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22-40A-14
Section 22-40A-14 Scrap tire environmental fee. (a) A scrap tire environmental fee shall be
collected at the point of sale from the consumer on replacement tires, whether or not the
tires are mounted on a rim or wheel, in the amount of one dollar ($1) per tire, and shall
be remitted to the Department of Revenue on a monthly basis. Out-of-state tires, such as fleet
tires, not purchased in the State of Alabama must be returned to the point of origin for disposal
or the scrap tire environmental fee shall be imposed for each tire brought into the state
and must be remitted to the Department of Revenue. In addition, the scrap tire environmental
fee shall be collected on a retreaded casing replacement tire when sold to a consumer. (b)
The fees imposed by subsection (a) shall be paid monthly to the Department of Revenue by the
20th day of the following month, accompanied by forms as prescribed by the Department of Revenue.
The forms shall contain a printed declaration that the information is...
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32-6-10.1
Section 32-6-10.1 Foreign national Alabama driver's license/non-driver identification card/vessel
license. (a) For the purposes of this section, the term "foreign national" shall
mean a person who is not a citizen of the United States. (b) The application for an Alabama
driver's license/non-driver identification card/vessel license to be issued to a foreign national
shall contain, in addition to the information on the established application, the applicant's
country of origin and the expiration date of the acceptable form of immigration documentation
as outlined in this section. (c) Applications for a foreign national Alabama driver's license/non-driver
identification card/vessel license shall be processed only at driver's license offices designated
by the Director of the Alabama Department of Public Safety. (d) The driver's license/non-driver
identification card/vessel license issued to a foreign national shall include a designation
that the license is issued to a foreign national in...
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38-2-3
Section 38-2-3 Commissioner of State Department of Human Resources; other personnel. (a) The
chief executive officer of the State Department of Human Resources shall be known as the Commissioner
of the State Department of Human Resources. (b) It shall be the duty of the state board to
appoint the commissioner who shall serve at its pleasure. He shall be appointed on the basis
of education, ability and experience in the administration of public welfare and without regard
to residence or political affiliation and the state board shall set the salary of the commissioner.
The commissioner shall be the executive and administrative officer of the state department
and shall exercise all the rights, powers, duties and authority vested in the state department.
The state board, in conference with the commissioner, shall be responsible for the adoption
of policies, rules and regulations for its government and for the government of the state
department. All administrative and executive duties and...
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40-18-53
Section 40-18-53 Inspection of returns by federal or foreign state agents. All income tax returns
filed under this chapter, or copies thereof on file with the State Department of Revenue,
shall be open to inspection by officials or duly authorized agents of the Bureau of Internal
Revenue lawfully charged with the administration or enforcement of the federal income tax
law or officials or duly authorized agents lawfully charged with the administration or enforcement
of the income tax laws of any state which allows the State of Alabama or its authorized officials
or agents a like privilege, for the purpose of administration and enforcement of such laws,
subject to the conditions hereinafter included. The inspection shall only be permitted under
such rules and regulations as may be prescribed by the Commissioner of Revenue. (Acts 1951,
No. 848, p. 1478; Acts 1953, No. 207, p. 275.)...
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41-23-29
Section 41-23-29 Powers and duties of department. The department shall administer the provisions
of this article and shall have the following powers and duties in addition to those mentioned
elsewhere in this article and in other laws of this state: (1) To monitor the implementation
and operation of this article and conduct a continuing evaluation of the progress made in
the enterprise zones. (2) To assist the governing authority of an enterprise zone in obtaining
assistance from the federal government, including the possible suspension of federal regulations
within the enterprise zone. (3) To assist the governing authority of an enterprise zone in
obtaining assistance from any other department of state government, including assistance in
providing training, technical assistance, and wage subsidies to new businesses and small businesses
within an enterprise zone. (4) To assist any employer or prospective employer within an enterprise
zone in obtaining the benefits of any incentive or...
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45-11-244.08
Section 45-11-244.08 Applicability of state sales and use tax statutes. All provisions of the
state sales tax statutes with respect to payment, assessment, and collection of the state
sales tax, making of reports, and keeping and preserving records with respect thereto, interest
after the due date of the state sales tax, penalties for failure to pay the tax, make reports,
or otherwise comply with the state sales tax statutes, the promulgation of rules and regulations
with respect to the state sales tax, and the administration and enforcement of the state sales
tax statutes, which are not inconsistent with the provisions of this part, when applied to
the sales taxes authorized to be levied herein, shall apply to the sales taxes authorized
to be levied herein; and all provisions of the state use tax statutes with respect to payment,
assessment, and collection of the state use tax, making of reports, and keeping and preserving
records with respect thereto, interest after the due date of...
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