|
45-8-200.08
Section 45-8-200.08 Application by mail. All applications for motor vehicle tags by mail and
the correct amount of taxes and fees shall be received by the commissioner of licenses on
or before the last day of the month of expiration, and the commissioner of licenses shall
mail such tag forthwith. Applications by mail which are postmarked on or before the last day
of the month of expiration are deemed to have been received by the license commissioner on
the date of the postmark. The commissioner of licenses shall charge and collect a reasonable
fee for each motor vehicle license tag issued by mail, in addition to all fees prescribed
by law. The county commission shall, by resolution, annually establish the amount of the fee,
upon a written recommendation of the license commissioner. The license commissioner shall
submit his or her recommendation on or before October 1 of each year. Upon receipt of the
recommendation, the county commission shall set the fee for the following calendar...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-200.08.htm - 2K - Match Info - Similar pages
40-29-73
Section 40-29-73 Failure to collect and pay over tax, or attempt to evade or defeat tax. (a)
General rule. Any person required to collect, truthfully account for, and/or pay over any
tax imposed by Sections 40-17-2, 40-17-220, 40-18-71, 40-21-82, 40-23-2, 40-23-61, 40-26-1
and any other local sales, use, and gross receipts taxes collected by the state Department
of Revenue who willfully fails to collect such tax, or truthfully account for, and/or pay
over such tax, or willfully attempts in any manner to evade or defeat any such tax or the
payment thereof, shall, in addition to other penalties provided by law, be liable for a penalty
up to the total amount of the tax evaded, or not collected, or not accounted for and paid
over. (b) Extension of period of collection where bond is filed. (1) IN GENERAL. If, within
30 days after the day on which notice and demand of any penalty under subsection (a) is made
against any person, such person: a. Pays an amount which is not less than the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-73.htm - 3K - Match Info - Similar pages
40-2A-6
Section 40-2A-6 Government contract for examination of taxpayer's records where compensation,
etc., contingent upon tax, interest, etc., assessed or collected; violation; costs of examination.
(a) The state or any county or municipal governing authority may not enter into any contract
or arrangement for the examination of a taxpayer's books and records, written or otherwise,
with a private auditing or collecting firm, if any part of the compensation or other benefits
paid or payable to the private auditing or collecting firm is contingent upon or in any manner
related to the amount of tax, license fee, interest, court cost, penalty, or any other item
assessed against or collected from the taxpayer. Any such contract or arrangement, if made
or entered into, is void and unenforceable. Any assessment or preliminary assessment of taxes,
license fees, penalties, court costs, interest, or other items proposed or asserted by, or
based upon the recommendation of, a private auditing or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-6.htm - 5K - Match Info - Similar pages
45-35-242.05
Section 45-35-242.05 License; surety bond; distributor requirements; audits; records. (a) All
distributors or individuals who are subject to the tax herein levied shall acquire a license
therefor issued from the county, in an amount not to exceed fifty dollars ($50) per year.
(b) Each distributor, individual, or other person or party who is subject to the tax herein
levied shall also be required to post a surety bond in a minimum amount of ten thousand dollars
($10,000) with the county license commissioner, prior to obtaining a license. (c) Any service
station owner or operator in Houston County who directly or indirectly purchases gasoline
or gasohol from a non-licensed distributor or individual shall be deemed a distributor, for
purposes of this part, and shall comply with all requirements of this part. (d) The license
commissioner is authorized to perform audits, or to have audits performed, on any individual,
distributor or association which, in the commissioner's opinion, has...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-242.05.htm - 1K - Match Info - Similar pages
45-37-220
Section 45-37-220 Taking, catching, or killing of nongame fish in certain public waters using
wire baskets. (a) The Director of the Department of Conservation and Natural Resources is
hereby authorized and empowered to promulgate rules and regulations authorizing the taking,
catching, or killing of nongame fish from the public waters of Jefferson County, except in
municipal parks, by the use of wire baskets having a mesh of one inch or larger. (b)(1) Any
person desiring a license to fish with such wire baskets in areas where they may be legalized
by regulation, as provided for above, may apply to the judge of probate or other appropriate
licensing authority in the county and shall pay a privilege license tax of one dollar ($1)
for each wire basket with which he or she proposes to fish. The judge of probate, license
commissioner, or other person authorized and designated to issue fishing licenses shall be
entitled to a fee of twenty-five cents ($.25) for each license so issued, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-220.htm - 4K - Match Info - Similar pages
9-11-60
Section 9-11-60 Disposition of funds from sale of fur catchers' licenses; report of licenses
issued. Judges of probate and other persons authorized and designated to issue licenses provided
in Section 9-11-59 shall retain out of the license fee the sum of $.25, which shall cover
the services required for issuing and reporting the sale of said licenses, and shall remit
the balance to the Commissioner of Conservation and Natural Resources the first of each month,
which balance shall be deposited with the State Treasurer to the credit of the Game and Fish
Fund; provided, that if any such license is issued by any probate judge, license commissioner
or other officer who is paid a salary for the performance of his duties as such officer, he
shall be required to remit the entire amount collected to the Commissioner of Conservation
and Natural Resources except the $.25 charged by the issuing officer for the issuance of such
licenses, and this amount shall be remitted to the treasurer of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-60.htm - 1K - Match Info - Similar pages
11-99A-41
Section 11-99A-41 Use of improvements by persons not assessed. (a) For use of improvements
constructed, acquired, or installed by the district with proceeds of assessments, the board
may require the payment of a connection, tap fee, or increased tap fee by persons owning property
not assessed to pay for improvements, even though the utilities may be provided by some public
person or utility other than the board. The tap fee shall be reasonable and may not exceed
150 percent of the assessment that otherwise would have been paid by the person. (b) If the
owner of any property that fronts on any street built with proceeds of an assessment, whether
or not within the district, wishes to connect a driveway or street or otherwise to have access
to the street, the owner shall obtain consent of the board to connect to the street, to any
cut in the curb, to the establishment of any cut in the median, if any, and otherwise to ingress
and egress on the street. The board shall exercise its...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-99A-41.htm - 2K - Match Info - Similar pages
2-22-9
Section 2-22-9 Inspection fee; monthly statement; collection fee; disposition of fees; overpayments;
examination, review, audit of sales records. (a) There shall be paid to the commissioner for
all commercial fertilizer sold in this state for use therein or sold for importation into
this state for use therein an inspection fee established by the board not to exceed seventy-five
cents ($.75) per ton; provided, that sales to manufacturers or exchanges between them are
hereby exempted. Fees so collected, including permit fees and license fees levied under Sections
2-22-4 and 2-22-5, shall be deposited to the credit of the Agricultural Fund of the State
Treasury for the regulatory duties of the Department of Agriculture and Industries. (b) Every
person who sells commercial fertilizer in or for importation into this state for use therein,
who is licensed under Section 2-22-5 or where such person is required to procure such a license
shall file with the commissioner on forms furnished by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-22-9.htm - 3K - Match Info - Similar pages
40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection, sales of
motor fuel to the following are exempt from the tax levied by subsection (a) of Section 40-17-325
and shall not be paid at the rack: (1) All motor fuel exported from this state for which proof
of export is available in the form of a terminal issued destination state shipping document
that is a. exported by a supplier who is licensed in the destination state or b. is sold by
a supplier to a licensed exporter for immediate export to a state for which the applicable
destination state motor fuel excise tax has been collected by the supplier who is licensed
to remit the tax to the destination state. If the motor fuel is exempt from the excise tax
due to the product being exported from this state, then the motor fuel exported from this
state shall also be exempt from the inspection fee imposed under Section 8-17-87. This exemption
shall not apply to any motor fuel which is transported and delivered...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-329.htm - 14K - Match Info - Similar pages
9-11-191
Section 9-11-191 Catching of nongame fish from public waters by use of wire baskets - License
- Required; issuance; fees; disposition of fees. Any person desiring a license to fish with
such wire basket in areas where they may be legalized by regulation as provided for in this
article may apply to the probate judge or other appropriate licensing authority in any county
of this state affected by the provisions of this article and shall pay a privilege license
tax of $1.00 for each wire basket he proposes to fish. Judges of probate, license commissioners
or other persons authorized and designated to issue fishing licenses shall be entitled to
a fee of $.25 for each license so issued, which fee shall be in addition to the amount designated
in this article as the cost of such license; provided, that all fees collected by any probate
judge or license commissioner who is paid a salary for the performance of his duties shall
be paid by him into the county treasury to the credit of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-191.htm - 1K - Match Info - Similar pages
|