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40-23-7
Section 40-23-7 Taxes due monthly; filing of reports; estimated payments authorized; election
to file quarterly, semi-annually, or annually; extension of time for making return. (a) The
taxes levied under this division, except as otherwise provided in subsection (d), shall be
due and payable in monthly installments on or before the 20th day of the month next succeeding
the month in which the tax accrues. (b) Except as otherwise provided in subsection (d), on
or before the 20th day of each month, every person on whom the taxes levied by this division
are imposed shall report to the department, on a form prescribed by the department, a true
and correct statement showing such information as the department may require, and shall pay
to the department the amount of taxes shown to be due. (c) Any taxpayer liable for taxes under
this division whose average monthly state sales tax liability was two thousand five hundred
dollars ($2,500) or greater during the preceding calendar year shall make...
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41-1-20
Section 41-1-20 Establishment of remittance requirements; applicability; payment procedures.
(a) Any state agency may establish a requirement, within its area of administrative responsibility,
that every person, corporation or partnership, owing, in connection with an individual transaction
consisting of any State of Alabama tax return, fee, report or other document, or any other
obligation of indebtedness to the state, an amount of money, as specified in subsection (b)
shall pay such tax liability, fee, or obligation to the state no later than the date such
payment or remittance of funds is required by law, in funds which are immediately available
to the state on the first banking day following the due date of payment. (b) The determination
as to which persons, corporations or partnerships shall be subject to the remittance provisions
of this article is based on individual payments made during a calendar year, rather than the
aggregate of payments made during a calendar year. Persons,...
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45-17-91.23
Section 45-17-91.23 Creation of Shoals Economic Development Fund; purposes for which moneys
in such fund may be expended. (a) There is created the Shoals Economic Development Fund, which
shall be a special or trust fund or account of the committee, and which shall be administered
in accordance with this subpart. (b)(1) The authority may, at any time and from time to time,
request that the committee authorize and approve the expenditure or appropriation of moneys
on deposit in the Shoals Economic Development Fund, but solely for purposes authorized in
subsection (c). Any such request may specify that such moneys shall be expended by, or appropriated
directly or indirectly to, any of the following: a. The authority itself. b. Either of the
counties, or any city or town located, in whole or in part, in either of the counties. c.
Any public corporation that has been organized with the approval or consent of any one or
more of the counties, the municipalities, or any other city or town in...
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45-45-161
Section 45-45-161 Distribution of payments. (a)(1) Pursuant to the authority granted by Section
40-28-2, Madison County's share of payments made by the Tennessee Valley Authority to the
state in lieu of ad valorem taxes shall be distributed in the following manner: (1) Up to
one percent of such payments each year shall be used to establish, equip, and maintain a legislative
delegation office. All decisions concerning the Madison County Legislative Office including,
but not limited to, revenue, income, or purchases shall be made by resolutions of the delegation
adopted by a concurrent majority of the Madison County delegation, senators and house of representative
members, each house voting separately. Such resolution may provide an operation procedure
for the delegation office. The Madison County Commission shall immediately pay such amounts
from such funds as the Madison County legislative delegation may request. Requests shall be
in the form of a resolution passed by the county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-161.htm - 8K - Match Info - Similar pages
45-5-240
Section 45-5-240 Creation of office; duties of commissioner; deputies, clerks, assistants.
(a) After September 30, 1985, there shall be a county revenue commissioner in Blount County.
A commissioner shall be elected at the general election in 1984 and at the general election
every six years thereafter, who shall serve for a term of six years beginning on the first
day of October next after his or her election, and until his or her successor is elected and
has qualified. (b) The county revenue commissioner shall do and perform all acts, duties,
and functions required by law to be performed either by the tax assessor or by the tax collector
of the county relative to the assessment of property for taxation, the collection of taxes,
the keeping of records, and the making of reports concerning assessments for and the collection
of taxes. (c) Subject to the approval of the county commission, the county revenue commissioner
shall appoint and fix the duties and compensation of a sufficient...
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45-9-82.27
Section 45-9-82.27 Costs and fees. (a) An applicant may be assessed a fee when the applicant
is approved for the program. The amount of the assessment for participation in the program
shall be in addition to any court costs and assessments for victims or drug, alcohol, or anger
management treatment required by law, and are in addition to costs of supervision, treatment,
and restitution for which the person may be responsible. Pretrial diversion program fees as
established by this subpart may be waived or reduced for just cause at the discretion of the
district attorney. A schedule of payments for any of these fees may be established by the
district attorney. (b) The following fees shall be applied to applicants accepted into the
pretrial diversion program: (1) Felony offenses, up to one thousand dollars ($1,000). (2)
Misdemeanor offenses, excluding traffic, up to five hundred dollars ($500). (3) Traffic offenses,
up to three hundred dollars ($300). (c) The district attorney may use...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-82.27.htm - 1K - Match Info - Similar pages
34-27-36
Section 34-27-36 Disciplinary action - Generally. (a) The commission or its staff may on its
own, or on the verified complaint in writing of any person, investigate the actions and records
of a licensee. The commission may issue subpoenas and compel the testimony of witnesses and
the production of records and documents during an investigation. If probable cause is found,
a formal complaint shall be filed and the commission shall hold a hearing on the formal complaint.
The commission shall revoke or suspend the license or impose a fine of not less than one hundred
dollars ($100) nor more than two thousand five hundred dollars ($2,500), or both, or reprimand
the licensee in each instance in which the licensee is found guilty of any of the following
acts set out in this section. The commission may revoke or suspend a license until such time
as the licensee has completed an approved continuing education course and/or made restitution
to accounts containing funds to be held for other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-27-36.htm - 12K - Match Info - Similar pages
45-40-91
Section 45-40-91 Industrial Development Board; Lawrence County Airport Authority. (a) All power
and authority granted to Lawrence County pursuant to Amendment 190 to the Constitution of
Alabama of 1901, or to any public authority or corporation created by Lawrence County pursuant
to Amendment 190 of the Constitution of Alabama of 1901, shall be consolidated into the Industrial
Development Board of Lawrence County, governed by a board of directors, for the unified economic
development of the county. The public authority or corporation shall have all the power and
authority and assume all of the obligations of public authority or corporation created pursuant
to Article 2, commencing with Section 11-20-30, Chapter 20 of Title 11. The board of directors
of the county public authority or corporation shall be composed of one member appointed by
each member of the county legislative delegation and three members appointed by the county
commission. One member of the board of directors shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-91.htm - 3K - Match Info - Similar pages
45-41-243.20
Section 45-41-243.20 Registration fees. (a) This section shall apply only to Lee County. (b)
Every person, firm, or corporation who owns, maintains, or keeps in Lee County a mobile home,
except a mobile home which constitutes a part of his or her stock as a dealer and except a
mobile home which has been assessed for ad valorem taxation as a part of the realty, shall
pay an annual registration fee of five dollars fifty cents ($5.50). Every person, firm, or
corporation who owns, maintains, or keeps a mobile home which is considered for ad valorem
tax purposes as separate from the realty on which it sits shall receive a colored decal upon
the payment of both his or her mobile home registration fee and ad valorem taxes on the mobile
home. Every person, firm, or corporation who owns, maintains, or keeps a mobile home which
is considered for ad valorem tax purposes as a part of the realty on which it sits shall receive
an alternative color decal upon the payment of the ad valorem tax on the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-243.20.htm - 3K - Match Info - Similar pages
45-9-111
Section 45-9-111 Compensation. (a) In Chambers County, in lieu of any and all other compensation,
salary, and expense allowances provided for by law, there shall be paid to each member of
the board of registrars an increase in salary in such amount as will together with any amount
paid by the state, as salary, compensation, or expense allowance, make the total paid to such
members equal fifty dollars ($50) per day. If the amount paid to such members as compensation
or expense allowance by the state increases in the future, then the amount paid by the county
under this subsection shall automatically decrease. The amount paid under the provisions of
this subsection shall be paid out of the county general fund in the same manner as other county
officials are paid. (b) Any actions taken by the Chambers County Commission in the appropriation
and expenditure of county funds and the payment of additional compensation to the members
of the Chambers County Board of Registrars in the amount of...
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