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40-20-1
Section 40-20-1 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed by this section: (1) DEPARTMENT. The state Department of
Revenue. (2) ANNUAL. The calendar year or the taxpayer's fiscal year, when permission is obtained
from the department to use a fiscal year as a tax period in lieu of a calendar year. (3) VALUE.
The sale price or market value at the mouth of the well. If the oil or gas is exchanged for
something other than cash, if there is no sale at the time of severance or if the relation
between the buyer and the seller is such that the consideration paid, if any, is not indicative
of the true value or market price, then the department shall determine the value of the oil
or gas subject to the tax hereinafter provided for, considering the sale price for cash of
oil or gas of like quality. (4) OIL. Crude petroleum oil and other hydrocarbons regardless
of gravity which are produced at the well in liquid form by ordinary...
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11-51-90.2
Gross Receipts and/or Flat Rate 443 Electronics and Appliance Stores Electronic and appliance
store, household, radio, television, computer Gross Receipts and/or Flat Rate 444 Building
Material and Gardening Equipment Dealers Building materials, hardware, paint, home center,
wallpaper Gross Receipts and/or Flat Rate 445 Food and Beverage Stores Food and beverage stores,
grocery, convenience, markets, liquor, beer Gross Receipts and/or Flat Rate Where Not State
Regulated 446 Health and Personal Care Stores Health and personal care stores,
drug, cosmetic, optical, health food Gross Receipts and/or Flat Rate 447 Gasoline Stations
Gasoline stations, filling stations Gross Receipts and/or Flat Rate Based on No. of Dispensers
448 Clothing and Accessories Stores Clothing stores, men's, women's, children, infants, shoe,
jewelry, luggage Gross Receipts and/or Flat Rate 451 Sporting Goods, Hobby, Book, Music Sporting
goods stores, hobby, toy, fish, gun, music, books Gross Receipts and/or...
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37-11A-1
by the Governor, or upon its otherwise becoming a law, and when the State of Mississippi ratifies
the compact. Article III. For purposes of this compact, the following terms shall have the
following meanings: (1) Person means an individual, a corporation, a partnership, or any other
entity. (2) Railroad means a common carrier by railroad as defined in Section 1(3) of Part
I of the Interstate Commerce Act [codified as 49 U.S.C. §1(3)]. (3) Railroad properties and
facilities mean any real or personal property or interest in property which is owned,
leased, or otherwise controlled by a railroad or other person, including, without limitation,
the authority, and which are used or are useful in rail transportation service, including,
without limiting the generality of the foregoing: a. Track, roadbed, and related structures,
including rail, ties, ballast, other track materials, grading, tunnels, bridges, trestles,
culverts, elevated structures, stations, office buildings used for operating...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-11A-1.htm - 33K - Match Info - Similar pages
9-9-25
Section 9-9-25 Correction of errors in or amendments to water management plan. The board of
water management commissioners may correct errors in or amend the plan of water management
at any time upon the recommendation or concurrence of competent technicians when it appears
that the purpose for which the district is organized may thereby be more effectively and economically
accomplished; provided, that after assessments of benefits have been confirmed by the court,
no such amendment to plans shall be effective until approved by the court having jurisdiction
of the district after a hearing, for which notice shall be given as in the case of the assessments
of benefits, at which hearing all parties whose property has been assessed for benefits or
may be damaged or taken by reason of such amendment shall have opportunity to be heard. When
any amendment to the plan is approved by the court, the benefits and damages resulting from
such amendment shall be determined at the same hearing. (Acts...
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9-9-26
Section 9-9-26 Transmittal of certified copy of water management plan to probate court; petition
for appointment of viewers; composition, etc., of board of viewers; qualifications and appointment
of members. Within 90 days after the adoption of the plan of water management, the secretary
of the board of water management commissioners shall prepare and transmit a certified copy
thereof to the court of probate of the county in which the district is organized, and at the
same time the board of water management commissioners shall file with said court of probate
a petition to appoint viewers to appraise the lands within and without said district to be
acquired for rights-of-way on the works of improvement of the district and to assess benefits
and damages according to all lands in the district and other property by reason of the execution
of the plan of water management. Within 30 days after the filing of such petition, the court
of probate shall by an order appoint a board of viewers...
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9-9-55
Section 9-9-55 Correction of errors in court proceedings, etc. The board of water management
commissioners may petition the court; and, upon a proper showing, the court shall correct
errors or omissions that may have occurred in any proceedings or decrees in relation to any
district organized under this article; provided, that notice by publication as provided in
this article shall be given to any person whose lands are affected by such proposed correction
and that no other person or property shall be affected by such proceeding. (Acts 1965, No.
685, p. 1246, §43.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-9-55.htm - 877 bytes - Match Info - Similar pages
11-51-48
Section 11-51-48 Computation and entry in assessment book of amount of property tax owed by
taxpayer. After the municipal taxes have been levied by the council, board of commissioners,
or other governing body of such municipalities and certified to the tax assessors of the counties
in which the same are situated for the next succeeding tax year beginning on the next succeeding
October 1, the assessor must compute the amount thereof at the rate levied by the council,
board of commissioners, or other governing body of such municipalities as shown by the certified
copy furnished the assessor of the resolution or ordinance passed which will be owing by each
taxpayer on the assessed value of the property for the then current state tax year and enter
the same in the books of assessment required to be made by the assessor under the provisions
of law opposite the name of such taxpayer and foot up the same, the footings to be carried
from page to page and the total amount thereof footed up....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-48.htm - 1K - Match Info - Similar pages
9-9-33
Section 9-9-33 Collection of taxes on property divided, sold or transferred. When any property
in a water management district has been divided, sold or transferred, the tax collector may
receive taxes levied under this article on a part of any tract, piece or parcel of land or
other property and give his receipt accordingly only when the deed or transfer of said property
shows the agreed division of said taxes and the approval of the board of water management
commissioners of the district. (Acts 1965, No. 685, p. 1246, §26.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-9-33.htm - 836 bytes - Match Info - Similar pages
9-9-43
Section 9-9-43 Construction of improvements under water management plan - Duties of water management
engineer; payment of contractor. The water management engineer shall have charge of the construction
of the plan of water management. He shall make monthly estimates of the amount of work done
and shall furnish one copy to the contractor and file the other with the secretary of the
board of commissioners, and the commissioners shall within five days after the filing of such
estimates meet and direct the secretary to draw a warrant in favor of such contractor for
not more than 90 percent of the work done according to the specifications and contract; and,
upon the presentation of such warrant, properly signed by the president and secretary, to
the treasurer of the district, he shall pay the amount due thereon. When the work is fully
completed and accepted by the water management engineer, he shall make an estimate for the
whole amount due, including the amounts withheld on previous...
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45-8-240.31
Section 45-8-240.31 Delinquent taxes statement; list of delinquent properties; newspaper notice;
trial and decree of sale; fees; reports. (a) After the first day of January, the Tax Collector
of Calhoun County shall mail a statement to all delinquent taxpayers addressed to the party
in whose name the property was assessed, showing a brief description of the property, and
the amount of taxes, fees, and cost due. It shall be the duty of such party to pay the taxes
and fees assessed and charged against the property. The failure to comply with the requirement
of this section, or the failure to receive the statement shall not invalidate a sale of the
property for taxes, nor invalidate the title of any property sold for taxes. (b)(1) Within
the time allowed by law, it shall be the duty of the tax collector to furnish the judge of
probate a list of all property on which the entire amount of taxes have not been paid, which
list shall show the name of the person to whom the property was...
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