Article24. Taxation.  


Part 1. Board of Equalization and Adjustment.
§ 45-27-240. Creation; composition; oath; compensation.
Part 2. Redemption of Lands.
§ 45-27-241. Procedure for sale and redemption of lands.
Part 3. Offices of Tax Assessor and Tax Collector.
Division 1. Compensation.
§ 45-27-242. Compensation of tax assessor and tax collector.
Division 2. Employees.
§ 45-27-242.20. Assistants.
Part 4. Tax, Ad Valorem.
§ 45-27-243. Additional ad valorem tax; disposition of funds.
Part 5. Tax, Motor Vehicle.
Division 1. Application By Mail.
§ 45-27-244. Renewal of license by mail.
§ 45-27-244.01. Application form.
§ 45-27-244.02. Information included on forms.
§ 45-27-244.03. Payment and receipt of taxes and fees.
§ 45-27-244.04. Return of application.
§ 45-27-244.05. Receipt of application.
§ 45-27-244.06. Mail order fee.
§ 45-27-244.07. Registration forms.
§ 45-27-244.08. Alternative procedures.
Division 2. Transfer of Duties.
§ 45-27-244.30. Assessment and collection of taxes.
§ 45-27-244.31. Bond of tax collector.
§ 45-27-244.32. Office space, equipment, personnel.
§ 45-27-244.33. Collection of fees.
§ 45-27-244.34. Payment of tax required for issuance of license.
§ 45-27-244.35. Certificate of assessment; issuance of license tag; valuation; municipal taxes.
§ 45-27-244.36. Books, records, and blanks.
§ 45-27-244.37. Fees and commissions.
§ 45-27-244.38. Construction.
§ 45-27-244.39. Implementation.
Part 6. Tax, Sales and Use.
Division 1. 1997 Tax.
§ 45-27-245. Levy and collection of taxes on gross sales or gross receipts.
§ 45-27-245.01. Applicability of state provisions.
§ 45-27-245.02. Excise tax on storage, use, consumption of tangible personal property.
§ 45-27-245.03. Provision of state use tax statutes applicable.
§ 45-27-245.04. Administration and collection of taxes.
§ 45-27-245.05. Disposition of funds.
§ 45-27-245.06. Prerequisite to tax.
Division 2. 2004 Tax.
§ 45-27-245.30. Applicability.
§ 45-27-245.31. Levy of tax.
§ 45-27-245.32. Imposition, collection, and enforcement.
§ 45-27-245.33. Disposition of funds.
Part 7. Tax, Severance.
Division 1. Severance Tax.
§ 45-27-246. Distribution of funds for educational purposes.
§ 45-27-246.01. Distribution of funds for county purposes.
§ 45-27-246.02. Distribution of funds to Escambia County Industrial Development Authority.
§ 45-27-246.03. Distribution of funds to Escambia County General Fund.
§ 45-27-246.04. Distribution of funds from Escambia County Courthouse and County Jail Trust Fund.
§ 45-27-246.05. Distribution of remaining funds.
Division 2. Escambia County Oil and Gas Severance Trust.
§ 45-27-246.30. Trust fund.
Part 8. Tax, Tobacco.
Division 1. 1953 Tax.
§ 45-27-247. Applicability.
§ 45-27-247.01. Definitions; construction and interpretation.
§ 45-27-247.02. Levy of tax.
§ 45-27-247.03. Tobacco stamps.
§ 45-27-247.04. Use of stamps; records.
§ 45-27-247.05. Supply of stamps; forms and supplies.
§ 45-27-247.06. Payment of license tax; commission.
§ 45-27-247.07. Rules and regulations; funding.
§ 45-27-247.08. Stamps required for sale of cigarettes.
§ 45-27-247.09. Violations.
§ 45-27-247.10. Penalties.
§ 45-27-247.11. Exceptions.
Division 2. 1988 Tax.
§ 45-27-247.30. Levy and collection of tax.