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40-23-102
Section 40-23-102 Excise tax levied on storage or use of automotive vehicles, motorboats, truck
trailers, manufactured homes, etc.; additional receipts and taxes collected. (a) There is
hereby levied and shall be collected as herein provided, in lieu of the excise tax levied
by subsection (c) of Section 40-23-61, an excise or use tax upon every person, firm, or corporation
purchasing outside the state, other than at wholesale, any automotive vehicle, motorboat,
truck trailer, trailers, semitrailer, or travel trailer, required to be registered or licensed
with the judge of probate of any county in this state for use, storage, or other consumption
within this state a tax in an amount equal to two percent of the purchase price. (b) Commencing
October 1, 1989, there is hereby levied and shall be collected, as provided for under the
provisions of subsection (e) of Section 40-23-104, an excise or use tax in the amount equal
to two percent of the purchase price on the storage, use, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-102.htm - 2K - Match Info - Similar pages
40-23-104
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase price;
proof of payment of tax. (a) The licensing official shall collect all of the following: (1)
The taxes levied by this article. (2) The municipal gross receipts or sales taxes and county
sales taxes authorized by general or local law on sales made by a person or firm other than
a licensed dealer. (3) The municipal and county use taxes authorized by general or local law
on sales made by dealers doing business outside the State of Alabama and on sales made by
licensed Alabama dealers where municipal and county sales taxes were not collected at the
time of purchase. (4) The state use tax on any such automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer required to be registered or licensed by the judge
of probate. (b) The licensing official shall require, as proof of the purchase price of the
automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-104.htm - 4K - Match Info - Similar pages
45-22-240.21
Section 45-22-240.21 Application. The revenue commissioner shall, on the first day of December,
1985, mail to each auto owner who is to purchase auto tags in January of 1986, an application
form, containing a space for the name and address of the owner of the motor vehicle, the make,
model, year, and motor number of the vehicle, the correct amount of ad valorem taxes (state,
county, school districts, municipal, and other), and the amount of the motor vehicle license
tax, the cost of tag issuance, and handling fee. The form shall also include the final date
due without penalty. The commissioner shall keep a copy of each application on file. Each
year thereafter the commissioner shall send such application to each auto owner on the first
day of each month prior to the month of expiration of the current year's tag or decal. (Act
85-128, p. 199, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-240.21.htm - 1K - Match Info - Similar pages
6-12-3
Section 6-12-3 Election between settlement and escrow fund. (a) Any tobacco product manufacturer
selling cigarettes to consumers within the state, whether directly or through a distributor,
retailer, or similar intermediary or intermediaries, after June 9, 1999, shall do one of the
following: (1) Become a participating manufacturer, as that term is defined in Section II(jj)
of the Master Settlement Agreement, and generally perform its financial obligations under
the Master Settlement Agreement. (2) a. Place into a qualified escrow fund, by April 15 of
the year following the year in question, the following amounts, as such amounts are adjusted
for inflation: 1999: $.0094241 per unit sold after June 9, 1999; 2000: $.0104712 per unit
sold; For each of 2001 and 2002: $.0136125 per unit sold; For each of 2003 through 2006: $.0167539
per unit sold; For each of 2007 and each year thereafter: $.0188482 per unit sold. b. A tobacco
product manufacturer that places funds into escrow pursuant to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-12-3.htm - 5K - Match Info - Similar pages
8-21C-3
Section 8-21C-3 Manufacturer and dealer agreement - Required for sales by manufacturer or distributor.
(a)(1) After September 30, 2011, a manufacturer or distributor may not sell a recreational
vehicle in this state to or through a dealer without having first entered into a manufacturer
and dealer agreement with the dealer which has been signed by both parties. (2) A dealer may
not sell a new recreational vehicle in this state without having first entered into a manufacturer
and dealer agreement with a manufacturer or distributor which has been signed by both parties.
(b) The manufacturer or distributor shall designate the area of sales responsibility exclusively
assigned to a dealer in the manufacturer and dealer agreement. Except as provided in subsection
(c), the manufacturer or distributor may not review or change the area of sales responsibility
without the consent of both parties or contract with another dealer for the sale of the same
line-make in the designated area until at...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-21C-3.htm - 2K - Match Info - Similar pages
45-48A-11.20
Section 45-48A-11.20 Additional vehicle tag fee. (a)(1) For each motor vehicle, as defined
in Section 40-12-240, as amended, or any successor provision thereto and excluding any trailer
qualifying for a utility trailer tag, the governing body of the City of Albertville, Alabama,
may levy an additional annual fee of twenty-five dollars ($25) to be collected by the Judge
of Probate of Marshall County, or other governmental official or office then responsible for
collecting the state tag license fee or any successor thereto, for each motor vehicle registered
in the municipal limits of the municipality or otherwise subject to ad valorem taxation by
the municipality unless specifically exempted therefrom. (2) The additional annual fee authorized
by subdivision (1) shall become due at the same time the state license and registration fee
becomes due pursuant to Section 32-6-61, provided that the additional annual fee is not collected
more than once in a 12-month period per vehicle. (b) Any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48A-11.20.htm - 1K - Match Info - Similar pages
45-48-241.31
Section 45-48-241.31 Additional motor vehicle tag fees authorized. (a)(1) For purposes of this
section, the term motor vehicle means a motor vehicle as defined in Section 40-12-240, as
amended, excluding any trailer qualifying as a utility trailer. (2) The Marshall County Commission
outside of the corporate limits of any city in any part of which is located in Marshall County
having a city board of education may levy an additional annual fee of up to twenty-five dollars
($25) on each motor vehicle registered from that area or otherwise subject to ad valorem tax
by the county in that area in the county unless specifically exempted therefrom. (3) The governing
bodies of the City of Arab and the City of Guntersville may each respectively levy an additional
annual fee of up to twenty-five dollars ($25) on each motor vehicle registered within the
corporate limits of the municipality which the governing body of the municipality represents
or is otherwise subject to ad valorem tax by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-241.31.htm - 2K - Match Info - Similar pages
32-8-60
Section 32-8-60 Excepted liens and security interests. This chapter does not apply to or affect
any of the following: (1) A lien given by statute or rule of law to a supplier of services
or materials for the vehicle. (2) A lien given by statute to the United States, this state,
or any political subdivision of this state. (3) A security interest in a vehicle created by
a manufacturer or dealer who holds the vehicle for sale, but a buyer in the ordinary course
of trade from the manufacturer or dealer takes title free of the security interest. (4) A
lien on a utility trailer exempted under this chapter when the lien was created or established
on or after January 1, 2004. (5) A lien on a manufactured home exempted under this chapter
when the lien was created or established on or after January 1, 2010. (Acts 1973, No. 765,
p. 1147, §18; Act 2003-345, p. 870, §1; Act 2009-746, p. 2236, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-8-60.htm - 1K - Match Info - Similar pages
45-20-242.80
Section 45-20-242.80 Vehicle use tax. (a) The Covington County Tax Collector or county tax
collecting official shall collect any applicable municipal and/or county use tax authorized
by general or local law for the local taxing jurisdiction in which the purchaser resides,
or, if a business, the business location, on any automotive vehicle, truck trailer, trailer,
semitrailer, travel trailer, or house trailer purchased from dealers doing business outside
the State of Alabama and from licensed Alabama dealers where municipal and county sales taxes
were not collected at the time of purchase. (b) Any law to the contrary notwithstanding, the
county tax collector or county tax collecting official shall remit all county and municipal
use tax receipts collected hereunder directly to the appropriate county or municipal tax recipient
as otherwise provided by law. (Act 88-750, p. 159, §§1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.80.htm - 1K - Match Info - Similar pages
45-36-241.47
Section 45-36-241.47 Application and renewal by mail. The revenue commissioner, near the end
of each month, shall mail to each auto owner prior to the month of expiration of the current
year's tag or decal, an application form containing a space for the name and the last known
address of the owner of the motor vehicle, the make, model, year, and vehicle identification
number, the correct amount of ad valorem taxes (state, county, school districts, municipal,
and other), and the amount of the motor vehicle license tax, the cost of tag, issuance, and
handling fee. The form shall also include the final date due without penalty. The revenue
commissioner shall keep a record of each application. Each year thereafter, the revenue commissioner
shall send such application to each auto owner near the end of each month prior to the month
of expiration of the current year's tag or decal. Once the auto owner receives his or her
application, he or she may sign the application form and return it by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-241.47.htm - 2K - Match Info - Similar pages
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