Article24. Taxation.  


Part 1. Board of Equalization.
§ 45-28-240. Compensation.
Part 2. Revenue Commissioner.
Division 1. Compensation.
§ 45-28-241. Tax assessor.
§ 45-28-240.01. Tax collector.
Division 2. Motor Vehicle License and Title Division.
§ 45-28-241.20. Creation; equipment; personnel; compensation.
§ 45-28-241.21. Issuance of licenses and titles; commissions and fees.
§ 45-28-241.22. Records.
§ 45-28-241.23. Fees; refunds.
§ 45-28-241.24. Payment of taxes required for issuance of license; certificate of assessment.
§ 45-28-241.25. Tag number or bill of sale required for assessment; vehicles from outside Alabama.
§ 45-28-241.26. Renewal by mail.
§ 45-28-241.27. Salaries of tax assessor and judge of probate.
§ 45-28-241.28. Procedure for sale and redemption of lands.
Division 3. Office Established.
§ 45-28-241.50. County revenue commissioner.
Part 3. Taxation, Fire Protection.
§ 45-28-242. Distribution of funds.
Part 4. Taxation, Lodging.
§ 45-28-243. Privilege or license tax.
§ 45-28-243.01. Privilege or license surcharge.
Part 5. Taxation, Sales and Use.
§ 45-28-244. Taxes authorized.
§ 45-28-244.01. Levy and collection of tax; disposition of funds; Etowah County Development Committee.
§ 45-28-244.02. Amount of tax.
Part 6. Taxation, Severance.
§ 45-28-245. Definitions; levy and collection of tax; inspection of books; enforcement; construction of section.