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11-50-354
Section 11-50-354 Exemption from taxation of systems, revenue bonds, etc. As proper water and
sewer facilities are essential for the health of the inhabitants of the city, and as the exercise
of the powers conferred by this article to effect these purposes constitute the performance
of essential governmental functions, and as these water systems and sewer systems constitute
public property and are used for public purposes, the board shall not be required to pay any
taxes or assessments upon any system or any part thereof, whether located within or without
the corporate limits of the city. Each water system shall also be exempt from all sales and
use taxes and gross receipts taxes levied by the state and any political subdivision thereof
with respect to the purchase, sale, use, or consumption of property provided, nothing contained
herein shall be construed to exempt each corporation from collecting and remitting the utility
gross receipts tax levied in Section 40-21-80. Any revenue...
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40-22-1
Section 40-22-1 Deeds, bills of sale, etc. (a) Except as set out in subsection (b), no deed,
bill of sale, or other instrument of like character which conveys any real or personal property
within this state or which conveys any interest in any such property shall be received for
record unless the privilege or license tax is paid prior to the instrument being offered for
record as provided in subsection (c). (b) No privilege or license tax shall be required for
any of the following: (1) The transfer of mortgages on real or personal property within this
state upon which the mortgage tax has been paid. (2) Deeds or instruments executed for a nominal
consideration for the purpose of perfecting the title to real estate. (3) 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, and deeds and other instruments or conveyances,...
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28-3-186
Section 28-3-186 Penalties for failure to pay taxes collected, execution issued for unpaid
taxes, etc. (a) Every wholesaler licensee collecting taxes on malt or brewed beverages levied
by this article shall timely pay the same to the board as provided in this article. (b) If
any taxes levied by this article remain due and unpaid for a period of 10 days beyond the
due date, the wholesaler licensee serving as collection agent for the board shall be required
to pay as part of the taxes so levied a penalty of not less than $50.00 nor more than $500.00
to be assessed and collected by the board. (c) Any wholesaler who fails timely to pay any
tax levied by this article shall be subject to disciplinary action by the hearing commission
and, upon being adjudged guilty, shall be subject to revocation or suspension of license.
(d) If any taxes or penalties imposed by this article remain due and unpaid for a period of
10 days, the board shall issue a warrant or execution directed to any sheriff of...
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40-29-26
Section 40-29-26 Sale of seized property. (a) Notice of seizure. As soon as practicable after
seizure of property, notice in writing shall be given by the Commissioner of Revenue or his
delegate to the owner of the property (or, in the case of personal property, the possessor
thereof), or shall be left at his usual place of abode or business. If the owner cannot be
readily located, or has no dwelling or place of business within the state, the notice may
be mailed to his last known address. Such notice shall specify the sum demanded and shall
contain, in the case of real property, a description with reasonable certainty of the property
seized. (b) Notice of sale. The commissioner or his delegate shall as soon as practicable
after the seizure of the property give notice to the owner, in the manner prescribed in subsection
(a), and shall cause a notification to be published in some newspaper published or generally
circulated within the county wherein such seizure is made, or if there be...
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45-37-241.20
Section 45-37-241.20 Appeals from decisions of the Board of Equalization. (a) For the purpose
of convenience and brevity this act shall be known and referred to as the Expeditious and
Economical Tax Appeals Act. (b) This section shall apply only in Jefferson County. This section
is alternative to and cumulative to Section 40-3-25; but when a taxpayer elects to take an
appeal under this section from a decision or ruling of the board of equalization fixing the
market value of the real property, Section 40-3-25 shall not be applicable to such appeal
but in the event the taxpayer pays his or her taxes before a final decree in the case and
is entitled to a refund then that portion of the section providing for a refund to the taxpayer
shall be applicable or in the event of an increase the increase shall be payable as provided
in the sections. (c) An appeal may be taken under this section from a decision of the board
of equalization fixing the market value of real property, to the circuit...
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45-39-221.10
Section 45-39-221.10 Exemption from taxation. All property of the tourism board, whether real,
personal, or mixed, and the income therefrom, all notes or other evidences of indebtedness
executed or issued by the tourism board and the income therefrom, and all instruments executed
as security therefor, all leases made pursuant to this part and all revenues derived from
any such leases, and all deeds and other documents executed by or delivered to the tourism
board, shall be exempt from any and all taxation by the state, or by the county, any municipality,
or any other political subdivision of the state, including, but without limitation to, license
and excise taxes imposed in respect of the privilege of engaging in any of the activities
in which the tourism board may engage. The tourism board shall not be obligated to pay or
allow any fees, taxes, or costs to the judge of probate of any county in respect of the recording
of any document. Further, the gross proceeds of the sale of any...
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40-18-86
Section 40-18-86 Sale or transfer of real property and associated tangible property by nonresidents.
(a) As used in this section, the term nonresident of Alabama shall include individuals, trusts,
partnerships, corporations, and unincorporated organizations. Any seller or transferor who
meets all of the following conditions and who provides the buyer or transferee with an affidavit
signed under oath swearing or affirming that all of the following conditions are met will
be deemed a resident for purposes of this section: (1) The seller or transferor has filed
Alabama income tax returns or appropriate extensions have been received for the two income
tax years immediately preceding the year of sale. (2) The seller or transferor is in business
in Alabama and will continue substantially the same business in Alabama after the sale or
the seller or transferor has real property remaining in the state at the time of closing of
equal or greater value than the withholding tax liability as...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor
Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability
Program or "WRAP". (b) For the purpose of this article, the following words shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations such
as warehousing, shipping, and storage of product, and who holds a...
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40-3-25
Section 40-3-25 Appeals - Procedure. All appeals from the rulings of the board of equalization
fixing value of property shall be taken within 30 days after the final decision of said board
fixing the assessed valuation as provided in this chapter. The taxpayer shall file notice
of said appeal with the secretary of the board of equalization and with the clerk of the circuit
court and shall file bond to be filed with and approved by the clerk of the circuit court,
conditioned to pay all costs, and the taxpayer or the state shall have the right to demand
a trial by jury by filing a written demand therefor within 10 days after the appeal is taken.
When an appeal is taken, the taxpayer shall pay the taxes due as fixed for assessment for
the preceding tax year before the same becomes delinquent; and, upon failure to do so, the
court upon motion ex mero motu must dismiss the appeal, unless at the time of taking the appeal
the taxpayer has executed a supersedeas bond with sufficient sureties...
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40-9F-31
Section 40-9F-31 Definitions. As used in this article, the following terms shall have the following
meanings: (1) CERTIFIED HISTORIC STRUCTURE. A property located in Alabama which is at least
sixty years old, unless the structure is an historic structure located within the boundaries
of a National Monument or Park as declared by the United States Congress or the President
of the United States, in which case the federal age provisions shall apply, and is certified
by the Alabama Historical Commission as being individually listed in the National Register
of Historic Places, eligible for listing in the National Register of Historic Places, or certified
by the commission as contributing to the historic significance of a Registered Historic District.
(2) CERTIFIED REHABILITATION. Repairs or alterations to a certified historic structure that
is certified by the commission as meeting the U.S. Secretary of the Interior's Standards for
Rehabilitation which meet the requirements contained in...
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