Alabama Code (Last Updated: November 28, 2014) |
Title45 LOCAL LAWS. |
Chapter25. DEKALB COUNTY. |
Article24. Taxation. |
Part 1. Revenue Commissioner. |
Division 1. Office Created. |
§ 45-25-240. Election; consolidation of offices; deputies, clerks, and assistants; duties. |
Division 2. License Division. |
§ 45-25-240.20. Creation; quarters, equipment, supplies, etc.; personnel. |
§ 45-25-240.21. Issuance of licenses and titles; commissions and fees. |
§ 45-25-240.22. Recordkeeping; reporting. |
§ 45-25-240.23. Charge and collection of fees; refunds. |
§ 45-25-240.24. Payment of tax required for issuance of license. |
§ 45-25-240.25. Vehicle information required for assessment. |
§ 45-25-240.26. Retrieval or voiding of license. |
§ 45-25-240.27. Monthly roster; renewal by mail. |
Division 3. Redemption of Land. |
§ 45-25-240.70. Procedure for sale and redemption of lands. |
Part 2. Tax. Ad Valorem. |
§ 45-25-241. DeKalb County Rural Water Authority. |
Part 3. Tax, Gasoline and Motor Fuels. |
Division 1. 1959 Tax. |
§ 45-25-242. Definitions. |
§ 45-25-242.01. Levy of tax. |
§ 45-25-242.02. Statement of sales and withdrawals. |
§ 45-25-242.03. Recordkeeping. |
§ 45-25-242.04. Report of business address. |
§ 45-25-242.05. Violations. |
§ 45-25-242.06. Enforcement. |
§ 45-25-242.07. Delinquency in payment of tax. |
§ 45-25-242.08. Payment of tax deemed a credit against amount due. |
§ 45-25-242.09. Penalties. |
§ 45-25-242.10. Quarterly reports of gasoline shipments. |
§ 45-25-242.11. Special fund. |
§ 45-25-242.12. Disposition of proceeds. |
Division 2. 1975 Tax. |
§ 45-25-242.40. Definitions. |
§ 45-25-242.41. Levy of tax. |
§ 45-25-242.42. Statement of sales and withdrawals. |
§ 45-25-242.43. Recordkeeping. |
§ 45-25-242.44. Report of business address. |
§ 45-25-242.45. Violations. |
§ 45-25-244.46. Enforcement. |
§ 45-25-242.47. Delinquency in payment of tax. |
§ 45-25-242.48. Payment of tax deemed a credit against amount due. |
§ 45-25-242.49. Penalties. |
§ 45-25-242.50. Quarterly reports of gasoline shipments. |
§ 45-25-242.51. Special fund. |
§ 45-25-242.52. County General Road Department Fund. |
§ 45-25-242.53. Grants to municipalities. |
§ 45-25-242.54. Ratification of expenditures. |
Part 4. Tax, Lodging. |
§ 45-25-243. Lodging tax levied. |
Part 5. Tax, Tobacco. |
§ 45-25-244. Levy of tax. |