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45-11-244.02
Section 45-11-244.02 Authorization of levy of sales tax. (a) The governing body of the county
is authorized to levy and impose in the county, in addition to all other taxes of every kind
now imposed by law, and to collect as herein provided, a privilege or license tax against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-244.02.htm - 9K - Match Info - Similar pages
45-11-245.02
Section 45-11-245.02 Authorization of levy of sales tax. (a) The governing body of the county
is authorized to levy and impose in the county, in addition to all other taxes of every kind
now imposed by law, and to collect as herein provided, a privilege or license tax against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.02.htm - 9K - 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
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages
32-20-24
Section 32-20-24 Acceptance of application where ownership of manufactured home in question.
If the department is not satisfied as to the ownership of the manufactured home or that there
are no undisclosed security interests in it, the department may accept the application but
shall do either of the following: (1) Withhold issuance of a certificate of title until the
applicant presents documents reasonably sufficient to satisfy the department as to the applicant's
ownership of the manufactured home and that there are no undisclosed security interests on
it. (2) As a condition of issuing a certificate of title or certificate of cancellation, require
the applicant to file with the department a bond in a form prescribed by the department and
executed by the applicant, and either accompanied by the deposit of cash with the department
or also executed by a person authorized to conduct a surety business in this state. The bond
shall be in an amount equal to fifty thousand dollars ($50,000)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-20-24.htm - 2K - Match Info - Similar pages
32-20-23
Section 32-20-23 Application requirements. (a) The application for the certificate of title
of a manufactured home in this state shall be made by the owner to a designated agent, on
the form the department prescribes, and shall contain all of the following: (1) The name,
current residence, and mailing address of the owner. (2) A description of the manufactured
home including the following data: Year, make, model, manufactured home identification number,
and whether new or used. (3) The date of purchase by applicant, the name and address of the
person from whom the manufactured home was acquired, and the names and addresses of any lienholders
in the order of their priority and the dates of their security agreements. (4) Other information
that the department may require. (b) If the application is for a manufactured home purchased
from a dealer, it shall contain the name and address of any lienholder holding a security
interest created or reserved at the time of the sale and the date of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-20-23.htm - 3K - Match Info - Similar pages
32-8-42
Section 32-8-42 Refusing certificate. The department shall refuse issuance of certificate of
title if any required fee is not paid or if the department has reasonable grounds to believe
that one of the following exists: (1) The applicant is not the owner of the vehicle. (2) The
application contains a false or fraudulent statement. (3) The vehicle was not manufactured
to comply with federal and state statutes, rules, and regulations governing safety, emissions,
and antitheft standards in effect at the time of manufacture, and has not subsequently been
modified to comply with the standards. (4) A vehicle is exempt pursuant to Section 32-8-31.
(5) The applicant fails to furnish required information or documents or any additional information
the department reasonably requires. (Acts 1973, No. 765, p. 1147, §11; Act 2003-345, p. 870,
§1; Act 2016-358, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-8-42.htm - 1K - Match Info - Similar pages
32-20-32
Section 32-20-32 Involuntary transfer of interest. (a) If the interest of an owner in a manufactured
home passes to another other than by voluntary transfer, the transferee, except as hereinafter
provided in subsection (b), shall promptly mail or deliver to a designated agent the last
certificate of title, if available, and proof of the transfer, together with his or her application
for a new certificate in the form the department prescribes. If the interest of an owner in
a manufactured home passes to another other than by voluntary transfer, and the manufactured
home is permanently affixed to the real property and the owner of the manufactured home and
the real property are the same then the transferee, except as hereinafter provided in subsection
(b), shall promptly mail or deliver to a designated agent the last certificate of title, if
available, and proof of the transfer, together with his or her application for a certificate
of cancellation in the form the department prescribes....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-20-32.htm - 2K - Match Info - Similar pages
32-20-48
Section 32-20-48 Filing of notice; maintenance of records. (a) The department shall file each
notice of security interest received by the department with the required fee and maintain
a record of all notices of security interests filed by the department as follows: (1) Alphabetically,
under the name of the owner. (2) Under the manufactured home identification number. (3) Under
the certificate of title number. (4) In the discretion of the department, by any other method
it determines. (b) The department, before issuing or reissuing a certificate of title, shall
check the name of the owner and the certificate of title number of the manufactured home against
the record provided for in subsection (a). (Act 2009-746, p. 2236, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-20-48.htm - 1K - Match Info - Similar pages
32-6-49.9
Section 32-6-49.9 Application for commercial driver license, learner's permit, or instruction
permit; fees; Selective Service registration. (a) An application for a commercial driver license
or learner's permit shall be processed as provided in this section. The application for a
commercial driver license, learner's permit, or commercial driver instruction permit shall
include all of the following: (1) The full name and current mailing address of the person,
including his or her residential address, if different. (2) A physical description of the
person including sex, height, weight, eye and hair color. (3) Date of birth. (4) The applicant's
Social Security number. (5) The person's signature. (6) The person's color photograph. (7)
Certifications including those required by 49 C.F.R. part 383.71 (a). (8) Any other information
required by the department. (9) A signed consent to release driving record information. The
application shall be accompanied by an application fee of twenty-five...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-49.9.htm - 4K - Match Info - Similar pages
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