40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
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45-26-141.03
Section 45-26-141.03 Fire protection fee - Levy, collection, and administration. The commission
is authorized to collect beginning October 1, 1995, and each successive year in all districts,
a fire protection fee with respect to each dwelling and commercial building located within
the boundaries of each district. The fee shall be levied, collected, and administered as closely
as possible at the same time and in the same manner as state ad valorem taxes. The fee shall
not exceed twenty-five dollars ($25) per dwelling and fifty dollars ($50) per commercial building,
and it shall be paid by the owner of the dwelling or commercial building. (Act 95-393, p.
800, §4.)...
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45-40-141.03
Section 45-40-141.03 Levy of fee authorized. The governing body of Lawrence County is authorized,
in its discretion, to levy, in addition to any and all taxes or fees levied prior to the effective
date of this part, a fee in the amount of twenty-five dollars ($25) per year on each dwelling
and commercial building in Lawrence County. (Act 92-409, p. 838, §4.)...
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40-9C-7
Section 40-9C-7 Exemption of certain purchases of tangible personal property used in constructing
brownfield development property. Notwithstanding any other laws, and subject to the limitations
set out in Section 40-9C-5, the gross proceeds of the sale to, or the storage, use, or consumption
by, any contractor of any tangible personal property to be incorporated into a brownfield
development property or major addition for which a private user is granted a valid abatement
of construction related noneducation transaction taxes pursuant to this chapter shall be exempt
from local sales and use taxes, except those county and municipal sales and use taxes levied
for educational purposes or for capital improvements for education. This exemption shall not
apply to any purchase of tangible personal property by a contractor which would not also be
exempt if purchased by a private user who has been granted a valid abatement of construction
related transaction taxes pursuant to this chapter. (Act...
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29-2-201
Section 29-2-201 Conveyance of State House property to Legislative Building Authority. (a)(1)
For purposes of this article, State House property means the real property bordered by Union
Street, McDowell Lee Lane, Ripley Street, and Washington Avenue and the building, parking
deck, and improvements located thereon. (2) The Alabama Building Renovation Finance Authority,
hereafter referred to as ABRFA, created pursuant to Article 14 (commencing with Section 41-10-450)
of Chapter 10 of Title 41, shall execute and deliver on June 14, 2007, an appropriate deed
or deeds and accompanying documents conveying State House property in fee simple absolute
to the Legislative Building Authority. (3) Upon delivery of the deed and documents, the Legislative
Building Authority shall be invested with all rights and title to the State House property.
(4) The consideration for the conveyance shall be the amounts appropriated in Section 29-2-202.
This consideration is conclusively determined to be...
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22-30B-20
Section 22-30B-20 Fee to be deposited in Alabama Hazardous Substance Cleanup Fund. In addition
to all other fees levied herein, there is also hereby levied a fee to be paid by the operators
of each commercial site for the disposal of hazardous waste or hazardous substances in the
amount of $1.00 per ton on all wastes or substances disposed of at such site, to be deposited
and allocated specifically to the Alabama Hazardous Substance Cleanup Fund established by
Sections 22-30A-1 to 22-30A-11, inclusive, such money to be used for the specific purposes
as expressed therein. (Acts 1992, 2nd Ex. Sess., No. 92-658, p. 32, §9.)...
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11-65-35
Section 11-65-35 Concerning certain taxes. The state horse wagering fee, the commission horse
wagering fee, and any other fees or taxes imposed by this chapter shall constitute all license,
privilege, and excise taxes that may be imposed on horse racing and pari-mutuel wagering thereon
conducted pursuant to this chapter, and no other license or excise tax may be imposed on such
activities by the state or any county, municipality, or other political subdivision thereof.
The state dog racing privilege tax, the commission greyhound wagering fee, and any other fees
or taxes imposed by this chapter shall constitute all license, privilege, and excise taxes
that may be imposed on greyhound racing and pari-mutuel wagering thereon conducted pursuant
to this chapter, and no other license, privilege, or excise tax may be imposed on such activities
by the state or any county, municipality, or other political subdivision thereof. Nothing
in this chapter, however, shall be construed to confer any...
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13A-9-110
Section 13A-9-110 Definitions. As used in this article, unless the context clearly requires
otherwise, the following words and terms shall have the following meanings: (1) HOME REPAIR.
a. The repairing, replacing, altering, or the construction or renovation of an addition to
a building on real property which is or will be primarily used as a residence. b. Home repair
shall include: The construction, installation, replacement, repairing, or renovation of driveways,
swimming pools, porches, kitchens, chimneys, chimney liners, garages, fences, fallout shelters,
central air conditioning, central heating, boilers, furnaces, hot water heaters, electrical
wiring, sewers, plumbing fixtures, storm doors, storm windows, awnings, roofs, insulation,
and other improvements to structures within the residence or upon the real property adjacent
thereto. c. Home repair shall not include: The sale, installation, cleaning, or repair of
carpets; the sale of goods or materials by a merchant who does not...
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33-5-53
Section 33-5-53 Boater safety certification; application fee; examinations; exemptions. (a)
Every person who applies for a boater safety certification under this article, except as otherwise
provided in this subsection, shall pay a five dollar ($5) application fee and be given either
a certificate of exemption from examination if applicable, or will be given an examination,
either written or oral, before applying to the judge of probate or license commissioner for
the issuance of the certification. No person shall be eligible for, or issued, an exemption
from examination in the event the person is convicted, on or after April 28, 1994, of violating
any crime relating to the operation of a vessel, whether contained in this article or otherwise,
for which a person's boater safety certification or vessel operating privileges shall be suspended
or revoked pursuant to this article. The person shall first apply to either the officer, state
trooper, or duly authorized agent of the Director of...
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