40-10-162
Section 40-10-162 Duty of judge of probate and Comptroller; payment by State Treasurer. The
judge of probate shall examine said petition and also the tax books of his county; and, if
the facts set forth in the petition are such as to entitle the petitioner to the refunding
of the money as prayed for, he shall so certify to the Comptroller, stating the amount to
be refunded by the state, and forward to the Comptroller a copy of the petition with his certificate
endorsed thereon; and, if the Comptroller shall be satisfied that the petitioner is entitled
to have the money refunded to him, he shall draw his warrant on the Treasurer in favor of
the petitioner for such an amount as the certificate of the probate judge shows should be
refunded. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §330.)...
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45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk;
powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1,
1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner
of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The
annual salary shall be payable in equal biweekly installments from the general funds of the
county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
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40-10-103
Section 40-10-103 Certification of facts to Comptroller and payment by him. The chairman of
the county commission shall examine said petition and also the tax books of his county, and
if the facts set forth in the petition are such as to entitle petitioner to the refunding
of the money as prayed for, he shall so certify to the Comptroller, stating the amount to
be refunded by the state, and forward to the Comptroller a copy of the petition with his certificate
endorsed thereon; and, if the Comptroller shall be satisfied that the petitioner is entitled
to have the money refunded to him, he shall draw his warrant on the Treasurer in favor of
the petitioner for such an amount as the certificate of the chairman of the county commission
shows should be refunded. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §300.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-103.htm - 1K - Match Info - Similar pages

27-4-11
Section 27-4-11 Refund of taxes or licenses paid by mistake. (a) Where any taxpayer in the
payment of taxes or payments of licenses which are paid directly to the commissioner and where
by a mistake of fact or law has paid an amount in excess of the amount due or has made an
erroneous payment, the Comptroller is authorized to draw his warrant on the Treasurer in favor
of such taxpayer and the Treasurer is authorized to pay such warrant for the amount of such
overpayment or erroneous payment. (b) Before any refund under this section can be made the
taxpayer, his heirs, successors or assigns shall file, in duplicate, a petition directed to
the commissioner, setting up the fact relied on to procure the refunding of the money erroneously
paid. Such application must be made within three years from the date of such payment. (c)
The commissioner shall examine said petition and the records of the Department of Insurance,
and if the facts set forth in the petition are such as to entitle the...
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28-3-54
Section 28-3-54 Refund on overpayment or erroneous payment of taxes or licenses and of prepaid
taxes where loss sustained prior to sale at retail; petition. Where any licensee of the Alcoholic
Beverage Control Board in the payment of taxes or licenses which are paid directly to the
board, and where, by a mistake of fact or law, has paid an amount in excess of the amount
due or has made an erroneous payment, or where taxes have been prepaid to the board and the
alcoholic beverages upon which the tax has been prepaid is, prior to the sale of the same
at retail, lost or destroyed by fire, theft or casualty or is damaged by fire or other casualty
resulting in destruction of or damage to the beverages or beverage containers, the Comptroller
is authorized to draw his warrant on the Treasurer in favor of such licensee, and the Treasurer
is authorized to pay such warrant for the amount of such overpayment or erroneous payment
or prepayment of taxes or licenses. Provided, however, claims for...
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40-10-129
Section 40-10-129 Deposit of redemption money - Lands bid in by state. When lands which have
been bid in by the state are redeemed, the judge of probate must immediately pay over to the
tax collector of the county the entire amount of money received by such judge of probate on
such redemption. The tax collector shall pay over to the proper authorities the fees of such
officers that accrued in the sale and shall determine the proportionate amounts of the redemption
money belonging to the state, including advertising fees, and the amounts of such redemption
money belonging to the county and to the school fund and to any municipality and to each holder
of a tax lien certificate. The tax collector shall monthly, by the tenth day of the month
next after the month in which the redemption was made, pay over such proportions to the proper
authorities, respectively, after deducting therefrom the commissions allowed by law to tax
collectors for collecting taxes; and he shall certify to the Land...
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25-4-134
Section 25-4-134 Procedures for collection of delinquent contribution payments. (a) Generally.
The contributions, interest, and penalties required to be paid under this chapter shall be
a first and prior lien upon all property and rights to property, real or personal, of any
employer subject to this chapter. The lien shall arise at the time the contribution report,
or the payment of the contributions, as the case may be, was due to have been filed with or
made to the Department of Labor. The secretary may file in the office of the judge of probate
of any county in this state a certificate which shall show the name of the department for
which it is filed, the amount and nature of the contributions, interest, and penalties for
which a lien is claimed together with any costs that may have accrued, the name of the employer
against whose property a lien for such contributions, interest, and penalties is claimed and
the date thereof. An error in the certificate of the amount shall not...
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40-22-2
Section 40-22-2 Mortgages, deeds of trust, etc., generally. No mortgage, deed of trust, contract
of conditional sale, or other instrument of like character which is given to secure the payment
of any debt which conveys any real or personal property situated within this state or any
interest therein or any security agreement or financing statement provided for by the Uniform
Commercial Code, except a security agreement or a financing statement relating solely to security
interests in accounts, contract rights, or general intangibles, as such terms are defined
in the Uniform Commercial Code, and except for the re-recordation of corrected mortgages,
deeds, or instruments executed for the purpose of perfecting the title to real or personal
property, specifically, but not limited to, corrections of maturity dates thereof, shall be
received for record or for filing in the office of any probate judge of this state unless
the following privilege or license taxes shall have been paid upon such...
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40-12-22
Section 40-12-22 Disposition of moneys by probate judge. Within 20 days after the end of each
month, the probate judge must remit to the State Treasurer at the expense of the state all
money received by him for licenses belonging to the state and pay to the county treasurer
all the money received by him for licenses belonging to the county, and within the same time
the probate judge shall forward to the Comptroller and to the Department of Revenue each certified
list of all licenses issued by him, stating thereon for what business issued, amount collected
for each license, from whom collected, and the date of such collection; and, if no licenses
have been issued, he shall report that fact; provided, that for the months of October, November,
and December of each calendar year, the probate judge shall be granted an additional period
of 10 days in which to make the remittances and certification of lists above specified and
for such months shall be required to make such remittances and...
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40-10-163
Section 40-10-163 Presentation of petition to county commission; payment by county treasurer.
The judge of probate shall likewise certify his findings on the duplicate petition, stating
the amount of money which the petitioner is entitled to receive from the county, and such
petition, with his certificate endorsed thereon, he shall deliver to the petitioner, who may
present the same to the county commission; and, if said commission is satisfied with the proof
of the claim made by the petition, the commission must allow said claim to the amount of tax
paid to the county and draw a warrant on the treasurer of the county for the amount allowed
in favor of the petitioner. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §331.)...
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