Alabama Code (Last Updated: November 28, 2014) |
Title45 LOCAL LAWS. |
Chapter27. ESCAMBIA COUNTY. |
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. |