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45-44-242.01
Section 45-44-242.01 Definitions. For the purposes of this part, the following terms shall
have the following meanings: (1) COUNTY COMMISSION. The County Commission of Macon County.
(2) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state
and not in interstate commerce by wholesale domestic trade. (3) GASOLINE. Gasoline, naphtha,
and other liquid motor fuels or any device or substitute therefor which is commonly used in
internal combustion engines. The term shall not include those products known commercially
as kerosene oil, fuel oil, or crude oil when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate or liquefied gas, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in the county for use in the operation of any motor vehicle on the highways of
this state. (5) PERSON. Persons, corporations, partnerships, companies,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-242.01.htm - 2K - Match Info - Similar pages
45-45-201.07
Section 45-45-201.07 Payment of tax required for issuance of license. To prevent motor vehicles,
as defined by Section 40-12-240, from escaping taxation and to provide for the more efficient
assessment and collection of taxes due on same, no license shall be issued to operate a motor
vehicle on the public highways of this state, nor shall any transfer be made by the director
of the department as provided under this part, until the ad valorem tax on such vehicle shall
have been paid in the county for the preceding year, as evidenced by a receipt of the director
of the department where the owner of the vehicle resides, if the vehicle is owned by an individual;
and if the vehicle is owned by a firm, corporation, or association, then as evidenced by the
receipt of the director of the department in the county in which the motor vehicle is used
or operated; provided, that this section shall not apply to motor vehicles owned by dealers,
the state, counties, and municipalities. Every person,...
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13A-8-22.1
Section 13A-8-22.1 Advertisement for purchase of a salvage or junk branded motor vehicle. (a)
A person, as defined in Section 32-8-2, who advertises in a newspaper, on a website, on a
public display or sign, or through an online service, for the purchase of a salvage or junk
branded motor vehicle shall clearly and conspicuously disclose on the advertisement his or
her true and correct company name, physical address, telephone number, and current license
number issued under, and registered in accordance with, Article 8 or Article 9, Chapter 12,
Title 40, or Chapter 8, Title 13A. (b)(1) A person who advertises in violation of subsection
(a) commits a Class A misdemeanor. (2) A person required by state law to be licensed as a
motor vehicle dealer, who is not licensed, and who advertises in violation of subsection (a),
commits a Class A misdemeanor. (3) One half of any fines assessed and collected for violations
of this subsection shall be deposited into the General Fund and one half of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-8-22.1.htm - 2K - Match Info - Similar pages
32-13-3
Section 32-13-3 Authority to sell; notice; bill of sale; records; voiding of sale; title. (a)
A person, as defined in Section 40-12-240, in possession of a motor vehicle that is considered
an abandoned motor vehicle may sell the motor vehicle at a public auction. (b)(1) Notice of
the date, time, and place of the sale and a description of the motor vehicle to be sold, including
the year, make, model, and vehicle identification number, shall be given by publication once
a week for two successive weeks in a newspaper of general circulation in the county in which
the sale is to be held, provided the vehicle is currently registered in the county. In counties
in which no newspaper is published, notice shall be given by posting such notice in a conspicuous
place at the courthouse. The first publication or posting, as the case may be, shall be at
least 30 days before the date of sale. A person selling a motor vehicle at public auction
under subsection (a) shall give notice of the public...
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45-24-242.01
Section 45-24-242.01 Definitions. For purposes of this part, the following terms shall have
the following meanings: (1) COUNTY. Dallas County. (2) COUNTY COMMISSION. The County Commission
of Dallas County. (3) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor
fuel in this state by wholesale domestic trade, but shall not apply to any transaction by
the distributor in interstate commerce. (4) GASOLINE. Gasoline, naphtha, and other liquid
motor fuels or any device or substitute therefor which is commonly used in internal combustion
engines. The term shall not include those products known commercially as kerosene oil, fuel
oil, or crude oil when used for lighting, heating, or industrial purposes. (5) MOTOR FUEL.
Diesel oil, tractor fuel, gas oil, distillate or liquefied gas, kerosene, jet fuel, or any
substitutes or devices therefore when sold, distributed, stored, or withdrawn from storage
in the county for use in the operation of any motor vehicle upon the highways...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-242.01.htm - 2K - Match Info - Similar pages
45-24-242.08
Section 45-24-242.08 Delinquency of payment of tax. If any distributor, retail dealer, or storer
in gasoline or motor fuel fails to make monthly reports or fails to pay the tax imposed under
this part, the tax shall be deemed delinquent. A penalty in the amount of 10 percent of the
tax liability shall be added to the amount due, along with interest calculated according to
the rate(s) established under Section 40-1-44. If the commission determines that a good and
sufficient cause exists for the delinquency, the penalty may be waived by the commission.
If any person is delinquent in the payment of the tax imposed pursuant to this part, the commission
shall issue execution for the collection of the tax, directed to any sheriff of the state.
The sheriff shall then proceed to collect the tax in the manner now provided by law for the
collection of delinquent taxes by the county revenue commissioner and shall make a return
of the execution to the commission. The tax imposed pursuant to this...
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45-44-242.08
Section 45-44-242.08 Delinquency in payment of tax. If any distributor, retail dealer, or storer
in gasoline or motor fuel fails to make monthly reports or fails to pay the tax imposed under
this part, the tax shall be deemed delinquent. A penalty in the amount of 25 percent of the
tax liability shall be added to the amount due. If the county commission determines that a
good and sufficient cause exists for the delinquency, the penalty may be waived by the county
commission. If any person is delinquent in the payment of the tax imposed pursuant to this
part, the county commission shall issue execution for the collection of the tax, directed
to any sheriff of the state. The sheriff shall then proceed to collect the tax in the manner
now provided by law for the collection of delinquent taxes by the county tax collector and
shall make a return of the execution to the county commission. The tax imposed pursuant to
this part and any penalties provided herein shall be held as a debt payable...
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40-17-345
Section 40-17-345 Import verification number; licensing. (a) Any importer bringing motor fuel
into this state in a transport truck, or by other means outside the terminal transfer system,
who has not acquired the fuel from a supplier or permissive supplier who has pre-collected
the tax shall be required to obtain an import verification number from the department or its
designee prior to the actual importation of that fuel. (b) An importer who knowingly imports
taxable motor fuel in a transport truck in violation of the provisions of this article, without
either a valid importer's license or supplier's license and either an import verification
number or a shipping paper showing on its face that the tax on the fuel is not due shall be
subject to a civil penalty of one thousand dollars ($1,000) for each occurrence, to be multiplied
by the sum of the current violation plus prior violations. (c) When obtaining an import verification
number an importer is required to show that number on a...
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45-27-244.35
Section 45-27-244.35 Certificate of assessment; issuance of license tag; valuation; municipal
taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which
is principally used in Escambia County who desires to operate a motor vehicle on the public
highways of Alabama shall first return the motor vehicle for ad valorem taxation and sales
taxation to the tax collector. The tax collector shall issue a certificate of assessment on
a form prescribed by the State Department of Revenue, shall collect the tax as shown thereon,
and shall make a duplicate of the tax receipt and keep the receipt on file in the office of
the tax collector for one year after each audit. The license tag shall be evidence of the
payment of the license and ad valorem taxes and sales taxes due under this subpart. (b) Valuation
for ad valorem assessment of motor vehicles shall be at the same rate and on the same basis
as is provided in Article 5, Chapter 12, Title 40, and all laws relating to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-244.35.htm - 2K - Match Info - Similar pages
32-6-1
Section 32-6-1 Required; expiration date; renewal; identification cards for nondrivers. (a)
Every person, except those specifically exempted by statutory enactment, shall procure a driver's
license before driving a motor vehicle upon the highways of this state. Every new resident
of the State of Alabama shall procure an Alabama driver's license within 30 days after establishing
residence in this state. (b) Each original driver's license issued to a person born in a year
ending in an odd number shall expire on the second anniversary of the licensee's birth date
occurring in an odd-numbered calendar year after the date on which the application for the
license was filed, and each original driver's license issued to a person born in a year ending
with an even number shall expire on the second anniversary of the licensee's birth date occurring
in an even-numbered calendar year after the date on which the application for the license
was filed; provided, that if the license issued would...
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