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40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section, the
following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of the tax
levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections 40-17-140
to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel. (7) LOCAL
SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
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40-31-3
Section 40-31-3 Temporary presence and residency in state for purpose of responding to declared
state of emergency. (a) An out-of-state employee performing disaster or emergency related
work on infrastructure owned or operated by a registered business, municipality, county, or
public corporation shall not be considered to have established residency or a presence in
the state that would require that person or his or her employer to file and pay income taxes
or to be subject to tax withholdings or to file and pay any other state or local tax or fee
which is based on a physical presence in the State of Alabama or with a local taxing jurisdiction
during one or more disaster periods. This includes any related state or local employer withholdings
and remittance obligations, but does not include any transaction taxes and fees as described
in subsection (d). (b) Any out-of-state business that has no registrations or tax filings
or nexus in the state prior to a declared state disaster or...
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45-12-240.40
Section 45-12-240.40 Motor vehicle licensing. (a) The Revenue Commissioner of Choctaw County
shall perform all duties relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles in Choctaw County which the judge of probate
is required under the law to perform. The judge of probate shall be relieved of all duties
and responsibilities relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles, and the revenue commissioner shall have all
the duties and responsibilities relative to the assessment and collection of taxes and issuance
of motor vehicle licenses and titles for motorized and non-motorized vehicles. For purposes
of this section the term "motor vehicle" shall mean the same as defined in Article
5, Chapter 12, Title 40. (b) Before entering upon the additional duties imposed by this section,
the revenue commissioner shall execute an additional bond in a sum...
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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun County. (b) As used in this section, state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the
incorporated municipalities in the county and in the unincorporated areas of the county, in
addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
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11-54B-47
Section 11-54B-47 Costs of supplemental services. (a) The self-help business improvement district
ordinance adopted by the municipality pursuant to Section 11-54B-46 shall provide that all
costs of the supplemental services provided in a self-help business improvement district shall
be financed through the levy by the municipality of a special assessment on the owners of
the real property located within the geographical area of the district or, in the case of
a district formed to increase tourism in the municipality, on businesses of the designated
class within the geographical area of the district, and in either case shall designate the
method set forth in the plan as the method used to determine the amount of the special assessment
in a manner which fairly and equitably distributes the burden of financing the supplemental
services among the nonexempt real property owners in the district. The ordinance shall list
and describe, by lot and block numbers and by street addresses, all real...
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11-50A-7
Section 11-50A-7 Tax exemptions; payments in lieu of taxes. All bonds, bond anticipation notes,
and notes issued by the authority, the interest thereon, and the income therefrom shall be
forever exempt from all taxation in the state. All income of the authority, all obligations,
lease agreements, and mortgages of the authority, all conveyances by or to the authority,
and all lien notices or other filings with respect to the property of the authority and the
transfer thereof shall be forever exempt from any and all taxation in the state. The purchase,
sale, or use of property by the authority shall be exempt from all sales, use, and license
taxes levied by the state and all political subdivisions of the state. All property of the
authority shall be exempt from ad valorem property taxation. Nevertheless, the authority,
or any agent of the authority designated for the purpose of constructing, maintaining, or
operating any project of the authority, shall pay to any validly constituted...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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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...
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32-7A-12
Section 32-7A-12 Suspension of registration. (a) The department shall suspend the vehicle registration
of any motor vehicle determined to be in violation of Section 32-7A-4, including any motor
vehicle operated in violation of Section 32-7A-16 by an operator other than the owner of the
vehicle. Neither the fact that, subsequent to the date of verification or violation, the owner
acquired the required liability insurance policy nor the fact that the owner terminated ownership
of the motor vehicle shall have any bearing upon the required suspension. (b) The registration
of any motor vehicle registered in this state shall be suspended upon the department receiving
notice of the conviction of the operator of the motor vehicle in another state of an offense
which, if committed in this state, would constitute a violation of Section 32-7A-4. Until
it is terminated, any suspension under this chapter shall remain in force even if the registration
is renewed or a new registration is acquired for...
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40-1-50
Section 40-1-50 Reporting requirements of state agencies administering economic tax incentives.
(a) For the purpose of this section, the term economic tax incentive shall mean any tax credits,
deductions, exemptions, abatements, preferential rates, or rebates given as an economic incentive.
For the purpose of this section, the term economic incentive shall mean an inducement provided
by the government, where the government promises to forgo tax revenues to which it is otherwise
entitled or to provide some other benefit to an individual or an entity and in exchange the
individual or entity promises to take specific action that contributes to economic development.
In order for the Legislature to get accurate and complete information regarding the costs
and benefits of economic tax incentives, each state agency that administers an economic tax
incentive shall annually report the information required herein to the Legislature. (b) The
head of each state agency that administers any economic...
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