reglab/housing_qa huggingface dataset:
AL Code § 45-14-232 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 23 - Sheriff.|Part 3 - Pistol Permits.|Section 45-14-232 - Fee; Sheriff's Law Enforcement Fund.

Section 45-14-232Fee; Sheriff's Law Enforcement Fund. (a) In Clay County, the fee for issuance of a permit to carry a pistol in a vehicle or concealed on or about the person as provided in Section 13A-11-75, shall be twenty dollars ($20), which shall be collected by the sheriff.  (b) Any and all monies collected under subsection (a) shall be deposited by the Sheriff of Clay County in any bank located in Clay County selected by the sheriff, into a fund known as the Sheriff's Law Enforcement Fund. (c) The Sheriff's Law Enforcement Fund as provided in subsection (b) shall be drawn upon by the Sheriff of Clay County or his or her appointed agent and shall be exclusively for law enforcement purposes in the public's interest and in the discharge of the sheriff's office as the sheriff sees fit. (d) The establishment of the Sheriff's Law Enforcement Fund and the use of such funds shall in no way diminish or take the place of any other imbursement or other source of income established for the sheriff or the operation of his or her office.  (Act 88-427, p. 629, §§1-4, 7; Act 2011-326, p. 601, §1.)
AL Code § 45-14-233 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 23 - Sheriff.|Part 4 - Community Connections Program.|Section 45-14-233 - Law Enforcement Authority of Community Corrections Director and Employees.

Section 45-14-233Law enforcement authority of community corrections director and employees.  (a) The Director of the Clay County Community Corrections Program and employees of the program shall constitute law enforcement officers of the State of Alabama with authority to make arrests and serve arrest and search warrants in the performance of their official duties to the same extent as deputy sheriffs are authorized and empowered in the counties, so long as he or she holds a current certification from the Alabama Peace Officers' Standards and Training Commission. The powers of arrest under this section shall be limited to investigations and arrests involving criminal acts committed at facilities of the program and acts committed by persons under their supervision which constitute a violation of supervision or the commission of a criminal offense. The program director or any community corrections employee with law enforcement authority may arrest any person under his or her supervision if he or she has probable cause to believe the offender has committed a criminal offense or violated the conditions of supervision. In case of an arrest without a warrant, the community corrections director or employee shall prepare a written warrant setting forth that the offender has, in his or her judgment, violated a condition or conditions of supervision or committed a criminal offense, and the warrant shall be sufficient for having the offender brought forthwith before the court for determination as to probable cause of the commission of a crime or charge of violation of a condition of supervision. The court may order detention of the offender pending further hearing, after which the court may revoke probation or participation in the community corrections program, or both, pursuant to Section 15-18-175(d)(3). (b) The director and employees of the Clay County Community Corrections Program given power of arrest by this section shall be required to comply with the minimum standards in effect on May 13, 2019, relating to state law enforcement officers. (Act 2019-159, §§1, 2.)
AL Code § 45-14-240 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Section 45-14-240 - Office Established.

Section 45-14-240Office established. After September 30, 1991, or upon occurrence of a vacancy in either the office of tax assessor or tax collector, there shall be a county revenue commissioner in Clay County. A commissioner shall be elected at the general election in 1990 and at the general election every six years thereafter, who shall serve for a term of six years beginning on the first day of October next after his or her election, and until his or her successor is elected and has qualified.  (Act 87-393, p. 562, §1.)
AL Code § 45-14-240.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Section 45-14-240.01 - Powers and Duties.

Section 45-14-240.01Powers and duties. The county revenue commissioner shall do and perform all acts, duties, and functions required by law to be performed either by the tax assessor or by the tax collector of the county relative to the assessment of property for taxation, the collection of taxes, the keeping of records, and the making of reports concerning assessment for and the collection of taxes; provided, however, nothing in this part shall be construed to change procedures for assessment of property assessed by the Department of Revenue pursuant to Section 40-21-1.  (Act 87-393, p. 562, §2.)
AL Code § 45-14-240.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Section 45-14-240.02 - Personnel.

Section 45-14-240.02Personnel. Subject to the approval of the county commission, the county revenue commissioner shall appoint and fix the duties and compensation of a sufficient number of deputies, clerks, and assistants to perform properly the duties of his or her office. The acts of deputies shall have the same force and legal effect as if performed by the county revenue commissioner. (Act 87-393, p. 562, §3.)
AL Code § 45-14-240.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Section 45-14-240.03 - Oath and Bond.

Section 45-14-240.03Oath and bond. Before entering upon the duties of his or her office, the county revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution of Alabama of 1901, and execute a bond in such sum as may be fixed by the county commission, giving as security thereon a bonding company authorized to do business in Alabama. The bond shall be conditioned as other official bonds are conditioned and shall be approved by and filed with the judge of probate. The cost of the bond required herein shall be paid out of the general funds of the county on warrant of the county commission, and shall be a preferred claim against the county. (Act 87-393, p. 562, §4.)
AL Code § 45-14-240.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Section 45-14-240.04 - Office Space and Equipment.

Section 45-14-240.04Office space and equipment. The county commission shall provide the necessary offices for the county revenue commissioner, and shall provide all stationery, equipment, and office supplies, not otherwise furnished by law, needed for the efficient performance of the duties of the office. (Act 87-393, p. 562, §5.)
AL Code § 45-14-240.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Section 45-14-240.05 - Compensation.

Section 45-14-240.05Compensation. The county revenue commissioner shall collect and pay into the general fund of the county all fees, percentages, commissions, and other allowances which the tax assessor or the tax collector of the county are now or hereafter may be by law authorized and directed to charge or collect for the performance of any duty hereby imposed on the county revenue commissioner. As compensation for the performance of the duties of his or her office, the county revenue commissioner shall receive an annual salary as provided by law, payable in equal monthly installments out of the general fund of the county.  (Act 87-393, p. 562, §6.)
AL Code § 45-14-240.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Section 45-14-240.06 - Offices of Tax Assessor and Tax Collector Abolished.

Section 45-14-240.06Offices of tax assessor and tax collector abolished.  The offices of the Tax Assessor and Tax Collector of Clay County are hereby abolished effective the first day of October 1991, or upon the occurrence of a vacancy in the office of tax assessor or tax collector. In the event that the office of tax assessor or tax collector becomes vacant before October 1, 1991, the office of county revenue commissioner shall immediately come into being, and the remaining officer, tax assessor or tax collector, as the case may be, shall immediately assume the duties of the office of county revenue commissioner and shall perform such duties until a county revenue commissioner has been elected as provided herein. For the performance of such duties, he or she shall be entitled to the salary hereinabove prescribed for the county revenue commissioner.  (Act 87-393, p. 562, §7.)
AL Code § 45-14-240.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Section 45-14-240.07 - Purpose.

Section 45-14-240.07Purpose. It is the purpose of this part to promote the public convenience in Clay County by consolidating the offices of tax assessor and tax collector into one office. (Act 87-393, p. 562, §9.)
AL Code § 45-14-241 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 2 - Tax, Ad Valorem.|Section 45-14-241 - Levy of Tax; Clay County Hospital and Nursing Home.

Section 45-14-241Levy of tax; Clay County Hospital and Nursing Home. In Clay County, in addition to any and all other taxes heretofore levied, the county commission is hereby authorized to levy and impose an additional ad valorem tax in the amount of four mills on each dollar of taxable property. The tax shall be earmarked to the county general fund to be used for the Clay County Hospital and Nursing Home. The additional ad valorem tax imposed by this section shall be collected at the same time and in the same manner as existing ad valorem taxes are collected.  (Act 88-271, p. 428, §1.)
AL Code § 45-14-242 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline.|Section 45-14-242 - Applicability.

Section 45-14-242Applicability. This part applies to Clay County. (Act 2001-569, p. 1144, §1.)
AL Code § 45-14-242.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline.|Section 45-14-242.01 - Definitions.

Section 45-14-242.01Definitions. For the purposes of this part the following words shall have the following meanings:  (1) COUNTY. Clay County.  (2) COUNTY COMMISSION. The Clay County Commission.  (3) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state by wholesale domestic trade, but shall not apply to any transaction of the distributor in interstate commerce. (4) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any device or substitute commonly used in internal combustion engines. The term shall not be held to apply to aviation fuels or to those products known commercially as kerosene oil, fuel oil, or crude oil when used for lighting, heating, or industrial purposes. (5) MOTOR FUEL. Diesel fuel, tractor fuel, distillate, kerosene, jet fuel, or any substitute therefor. The term shall not be held to apply to aviation fuels or to those products commercially known as kerosene oil, fuel oil, or crude oil, when used for lighting, heating, or commercial purposes. (6) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated or otherwise, singular or plural. (7) REFINER. Any person who manufactures, distills, blends, compounds, or mixes any one or more products in the production of gasoline or motor fuel as defined in this part. (8) RETAIL DEALER. Any person defined in this part as a distributor who is also engaged in the selling of gasoline or motor fuel in this state at any place in this state in broken quantities. (9) STORER. Any person who ships, causes to be shipped, or receives in any quantities, stores in any manner and withdraws or uses gasoline or motor fuel for any purpose. (10) USER. Any person who uses or consumes gasoline or motor fuel in this state in any manner or for any purpose. The term "user" shall not include any refiner who has a refinery or refineries located within the State of Alabama when using gasoline or motor fuel in the manufacturing or refining process, or any person who holds a federal permit to blend motor fuels under the federal law and statutes and who pays the federal excise tax on the motor fuels directly to the federal government, when the person uses gasoline or motor fuel in this state in the blending process. (Act 2001-569, p. 1144, §2.)
AL Code § 45-14-242.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline.|Section 45-14-242.02 - Levy and Payment of Tax.

Section 45-14-242.02Levy and payment of tax. (a) The county commission may levy, in addition to all other taxes imposed by law, an excise tax on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline or motor fuel within the county at a rate not to exceed two cents ($.02) per gallon, and require every distributor, retail dealer, or storer of gasoline or motor fuel to pay the excise tax upon the selling, distributing, or withdrawing from storage for any use, gasoline or motor fuel in the county. The excise tax levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel in interstate commerce. If the excise tax levied pursuant to this part upon the sale of gasoline or motor fuel has been paid by a distributor or by a retail dealer or storer, the payment shall be sufficient, so that the tax shall not be paid but once. The excise tax levied pursuant to this part shall apply to persons, firms, corporations, dealers, or distributors storing gasoline or motor fuel and distributing or allowing the gasoline or motor fuel to be withdrawn from storage, whether the withdrawal is for sale or other use, provided that sellers of gasoline or motor fuel and substitutes paying the tax, may pay the tax computed and paid on the basis of their sales as required, and storers and distributors shall compute and pay the tax on the basis of their withdrawals or distributions. The tax levied shall be in addition to any and all excise or other taxes imposed on gasoline or motor fuel or any device or substitute, or on the business of selling, distributing, storing, or withdrawing from storage for any purpose, gasoline or motor fuel. The tax shall not be levied by the county commission upon any gasoline or motor fuel when used in governmental functions by the State of Alabama or an agency of the state, county governing agencies, municipalities, and boards of education.  (Act 2001-569, p. 1144, §3.)
AL Code § 45-14-242.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline.|Section 45-14-242.03 - Statement of Sales and Withdrawals.

Section 45-14-242.03Statement of sales and withdrawals. On or before the 20th day of each month after May 18, 2001, every person upon whom the excise tax is levied shall render to the county commission on forms prescribed by the county commission a true and correct statement of all sales and withdrawals of gasoline and motor fuel made by him or her during the next preceding month, liable for payment of the excise tax imposed pursuant to the provisions of this part, and shall furnish to the county commission such additional information as the county commission may require upon forms to be furnished by the county commission, and at the time of making such report shall pay to the county commission an amount of money equal to the excise tax levied under this part. The statement herein required to be made by the distributor, storer, or retail dealer shall be sworn to before some officer authorized to administer oaths, and any false statement sworn to shall constitute perjury and upon conviction thereupon the person so convicted shall be punished as provided by law for the crime of perjury.  (Act 2001-569, p. 1144, §4.)
AL Code § 45-14-242.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline.|Section 45-14-242.04 - Review of Records; Rules and Regulations; Recovery of Collection Costs.

Section 45-14-242.04Review of records; rules and regulations; recovery of collection costs. It shall be the duty of the county commission to enforce the collection of any tax levied under the authority of this part, and it shall have the right, through its officers or its agents to examine the books, reports, and accounts of every distributor, storer, or retail dealer on which the tax has been imposed and to make rules and regulations for the collection of the tax. Provided, however, upon resolution of the county commission, the State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by such county under the provisions of this part. All persons, firms, businesses, and corporations subject to and owing such taxes shall be and hereby are directed to pay the same over to the department and such payment shall be a full and complete discharge of all liability therefor to the county. The department is authorized to promulgate reasonable rules and regulations to facilitate the orderly and efficient collection of the taxes. The department is authorized to recover all costs of collecting such taxes, not to exceed five percent of the proceeds thereof, from such proceeds and shall pay the net amount remaining thereafter to the county.  (Act 2001-569, p. 1144, §5.)
AL Code § 45-14-242.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline.|Section 45-14-242.05 - Failure to Report; Delinquency.

Section 45-14-242.05Failure to report; delinquency. If any distributor, storer, or retail dealer fails to make monthly reports or fails to pay any tax imposed pursuant to this part, the tax shall be delinquent and there shall be added to the amount of the tax a penalty of 25 percent, and if in the opinion of the county commission a good and sufficient cause or reason is shown for the delinquency, the penalty may be remitted. The county commission may make returns for delinquent taxpayers upon the information reasonably obtained and add the penalty prescribed by this part. If any person shall be delinquent in the payment of any tax imposed pursuant to this part, the county commission shall issue execution for the collection of the tax, directed to the county sheriff, who shall proceed to collect the tax in the manner now provided by law for the collection of delinquent taxes by the county tax collector and make return of the execution to the county commission. The tax and the penalties provided for shall be held as a debt payable to the county by the person against whom the tax shall have been imposed or against whom the penalties shall have accrued, and all taxes and penalties shall be a lien upon the property of the person against whom the tax shall have been imposed and the penalties shall have accrued in the county and anywhere in this state. (Act 2001-569, p. 1144, §6.)
AL Code § 45-14-242.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline.|Section 45-14-242.06 - Actual Payment Deemed a Credit Against Amount Due.

Section 45-14-242.06Actual payment deemed a credit against amount due. The acceptance of any amount paid for any excise tax imposed pursuant to this part shall not preclude the collection of the amount actually due. The amount actually paid shall constitute a credit against the amount actually due.  (Act 2001-569, p. 1144, §7.)
AL Code § 45-14-242.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline.|Section 45-14-242.07 - Violations.

Section 45-14-242.07Violations. Any distributor, storer, or dealer who violates this part, or fails to comply with any rule or regulation promulgated, may be restrained, and proper prosecution instituted in the name of the county by the county attorney or the Attorney General of the State of Alabama, or by such counsel as the county commission appoints, from distributing, selling, storing, or withdrawing from storage any gasoline or motor fuel the sale or withdrawal of which is taxable until there is compliance with this part. (Act 2001-569, p. 1144, §8.)
AL Code § 45-14-242.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline.|Section 45-14-242.08 - County Special Road and Bridge Fund.

Section 45-14-242.08County Special Road and Bridge Fund.  The proceeds of any tax imposed under authority of this part shall be paid into the County Special Road and Bridge Fund. (Act 2001-569, p. 1144, §9.)
AL Code § 45-14-243 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 4 - Tax. Sales and Use.|Section 45-14-243 - Applicability.

Section 45-14-243Applicability. The provisions of this part shall only apply to Clay County. (Act 89-298, p. 482, §1.)
AL Code § 45-14-243.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 4 - Tax. Sales and Use.|Section 45-14-243.01 - Definitions.

Section 45-14-243.01Definitions. All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, providing for the levy of a state sales tax shall, wherever used in this part, have the same meanings respectively ascribed to them in those sections, except where the context herein clearly indicates a different meaning. In addition, the following words, terms, and phrases where used in this part shall have the following respective meanings except where the context clearly indicates a different meaning: (1) "State sales tax statutes" means Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, which levy a certain retail sales tax, and include all statutes, including amendments to those sections, which expressly set forth any exemptions from the computation of the tax levied by those sections and all other statutes which expressly apply to, or purport to affect, the administration of those sections and the incidence and collection of the tax imposed therein. (2) "State sales tax" means the tax imposed by the state sales tax statutes. (3) "Month" means the calendar month. (4) "County" means Clay County.  (Act 89-298, p. 482, §2.)
AL Code § 45-14-243.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 4 - Tax. Sales and Use.|Section 45-14-243.02 - Levy of Tax; Exemptions.

Section 45-14-243.02Levy of tax; exemptions. (a) The county commission is hereby granted the authority, if they so desire or deem necessary, to levy and impose in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county one cent ($.01) privilege license tax paralleling the state sales tax, such privilege license tax to be determined by the application of rates against gross sales or gross receipts, as the case may be, and within specified areas. (b) There are exempted, however, from the provisions of this part and from the computation of the amount of the additional tax imposed in this part, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales tax statutes from the computation of the amount of the state sales tax.  (Act 89-298, p. 482, §3.)