reglab/housing_qa huggingface dataset:
AL Code § 45-22-240.22 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Division 2 - License Division.|Section 45-22-240.22 - Remittance of Payment.

Section 45-22-240.22Remittance of payment. Once the auto owner receives his or her application he or she may sign the application form and return it by mail, together with his or her remittance of the total amount shown on the form, payable to the revenue commissioner's office no later than the 12th day of the following month, which is the date of expiration of the current year's tag or decal. If the auto owner has signed the application form and sent the correct amount then the revenue commissioner shall stamp the form "paid" and mail it along with the auto tag or decal sticker to the applicant by the 28th day of the month. If there is an error made on behalf of the owner, the revenue commissioner may notify the owner and the owner may send the additional amount needed or he or she may come by the revenue commissioner's office and correct the error and pick up his or her tag. If the applicant has sent too large an amount, the revenue commissioner's office shall refund to him or her the overpayment when his or her tag is mailed. If any applications are received by the revenue commissioner's office later than the 12th of the month of the applicant's tag or decal expiration, the revenue commissioner may file and keep such application until the owner comes by the revenue commissioner's office and picks up his or her tag. (Act 85-128, p. 199, §3.)
AL Code § 45-22-240.23 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Division 2 - License Division.|Section 45-22-240.23 - Fee for Mailing.

Section 45-22-240.23Fee for mailing. The fee for mailing out all license tags shall be two dollars ($2) which shall be paid into the county general fund. The fee shall be included on the application form sent out by the revenue commissioner. For the purpose of this subpart, the term "motor vehicle" shall include mobile homes, trailers, or other items requiring a license tag. (Act 85-128, p. 199, §4; Act 97-121, p. 158, §1; Act 99-175, p. 202, §1.)
AL Code § 45-22-240.24 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Division 2 - License Division.|Section 45-22-240.24 - Expenses of Commission; Accountability for Errors; Use of Mail.

Section 45-22-240.24Expenses of commission; accountability for errors; use of mail. The actual expense of preparing, posting, and mailing out of application forms shall be that of the Cullman County Commission. The revenue commissioner shall not be held accountable for errors made by county employees. All license tags, other than tags for any truck weighing over 12,000 pounds and TR trailer tags, may be ordered through the mail. (Act 85-128, p. 199, §5.)
AL Code § 45-22-240.25 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Division 2 - License Division.|Section 45-22-240.25 - Forms.

Section 45-22-240.25Forms. All the forms necessary in the administration of this subpart shall be furnished by the State Department of Revenue. (Act 85-128, p. 199, §6.)
AL Code § 45-22-240.26 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Division 2 - License Division.|Section 45-22-240.26 - Payment in Person.

Section 45-22-240.26Payment in person. The procedure authorized by this subpart for the payment of ad valorem taxes on motor vehicles and motor vehicle license taxes and the issuance of license tags is optional, an alternative to the procedure now provided by law. Each owner of a motor vehicle shall continue to have the right to pay taxes and to receive his or her tag in person, without the necessity of paying the mailing fee provided for herein. (Act 85-128, p. 199, §7.)
AL Code § 45-22-240.27 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Division 2 - License Division.|Section 45-22-240.27 - Transfer of Function.

Section 45-22-240.27Transfer of function. The Revenue Commissioner of Cullman County shall perform all duties necessary to provide for the sale and issuance of motor vehicle license tags and for the payment of ad valorem taxes on motor vehicles. Any duties and functions now performed by the probate or other public official in Cullman County necessary for the purpose are hereby transferred to the revenue commissioner. (Act 85-128, p. 199, §8.)
AL Code § 45-22-240.28 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Division 2 - License Division.|Section 45-22-240.28 - Chief Clerk.

Section 45-22-240.28Chief clerk. The revenue commissioner is authorized to employ a chief clerk whose primary responsibility shall be to assist the revenue commissioner in carrying out the duties of this subpart. The chief clerk shall be in addition to any other employees now or hereafter provided for the office and shall be in addition to the chief clerk now provided for the office. (Act 85-128, p. 199, §9.)
AL Code § 45-22-240.29 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Division 2 - License Division.|Section 45-22-240.29 - Voiding of License When Payment Noncollectible.

Section 45-22-240.29Voiding of license when payment noncollectible. In Cullman County, when a check tendered by an individual, company, or other entity for payment of any motor vehicle license is found to be noncollectible at time of deposit, the revenue commissioner shall notify the license inspector who shall make a reasonable attempt to retrieve the motor vehicle license plate and any decal in question. In the event the motor vehicle license plate or decal cannot be retrieved, the revenue commissioner shall so state and the statement shall constitute authorization for the revenue commissioner to void the motor vehicle license plate, decal, sales and use taxes, issuance fees, interest and penalty, and costs. Once the motor vehicle license has been voided, the revenue commissioner shall receive credit for costs associated with the noncollectible check issued. The appropriate state office shall mark the records pertaining to the void license accordingly and upon inquiry by any law enforcement agency, shall notify the agency that the party in question is operating under a voided license. All violations shall be prosecuted in accordance with current law. (Act 99-174, p. 201, §1.)
AL Code § 45-22-240.50 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Division 3 - Redemption of Land.|Section 45-22-240.50 - Procedure for Sale and Redemption of Lands.

Section 45-22-240.50Procedure for sale and redemption of lands. (a) This section shall apply to Cullman County. (b) The procedure for selling and redeeming lands for taxes in such county shall be the same as provided in Title 40, except that all such duties as are required of and are performed by the judge of probate shall be transferred to and be performed by the revenue commissioner of the county, and the judge of probate shall be relieved of all such duties. (Act 84-493, p. 1112, §§1, 2; Act 84-602, p. 1237, §§1, 2.)
AL Code § 45-22-243 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 1 - 1981 Tax.|Section 45-22-243 - Definitions.

Section 45-22-243Definitions. (a) The following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning:  (1) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY. Cullman County in the State of Alabama. (3) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4) MONTH. A calendar month. (5) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December. (6) REGISTERED SELLER. The person registered with the State Department of Revenue pursuant to the state use tax statutes or licensed under the state sales tax statutes. (7) STATE. The State of Alabama. (8) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (9) STATE SALES TAX. The tax or taxes imposed by the state sale tax statutes. (10) STATE SALES TAX STATUTES. Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the taxes levied in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration of Division 1, and the incidence and collection of the taxes imposed therein. (11) STATE USE TAX. The tax or taxes imposed by the state use tax statutes. (12) STATE USE TAX STATUTES. Article 2 of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in Article 2 and all other statutes of the state which expressly apply to or purport to affect the administration of Article 2, and the incidence and collection of the taxes imposed therein. (b) Except where another meaning is clearly indicated by the context, all definitions set forth in the state sales tax statutes and the state use tax statutes shall be effective as definitions of the words, terms, and phrases used in this subpart. All words, terms, and phrases used herein, other than those hereinabove specifically defined, shall have the respective meanings ascribed to them in the state sales tax statutes and the state use tax statutes and shall have the same scope and effect that the same words, terms, and phrases have where used in the state sales tax statutes and the state use tax statutes. (Act 81-599, p. 1002, §1; Act 81-809, p. 1437, §1.)
AL Code § 45-22-243.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 1 - 1981 Tax.|Section 45-22-243.03 - Payment of Taxes; Reports.

Section 45-22-243.03Payment of taxes; reports. The sales taxes levied in Section 45-22-243.01 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues; and the use taxes levied in Section 45-22-243.02 shall be due and payable quarterly on or before the twentieth day of the month next succeeding each quarterly period during which the storage, use, or other consumption of the tangible personal property became taxable hereunder, each such quarterly period to end on the last day of each of the months of March, June, September, and December. The sales taxes levied in Section 45-22-243.01 shall be paid to and collected by the State Department of Revenue at the same time as and along with the payment and collection of the state sales tax; and the use taxes levied in Section 45-22-243.02 shall be paid to and collected by the State Department of Revenue at the same time as and along with the payment and collection of the state use tax. On or prior to the due dates of the taxes herein levied, each person subject to such taxes shall file with the State Department of Revenue a report or return in such form as may be prescribed by the department, setting forth, with respect to all sales and business that are required to be used as a measure of the sales taxes herein levied, a correct statement of the gross proceeds of all such taxes and the gross receipts of all such business, and setting forth, with respect to the use taxes levied herein the total sales price of all property, the use, storage, or other consumption of which became subject to the taxes during the then preceding quarterly period. Such report shall include all such other items of information pertinent to the taxes and the amount thereof as the State Department of Revenue may require. Any person subject to the sales taxes levied herein may defer reporting credit sales until after their collection, and in the event he or she so defers reporting them, he or she shall thereafter include in each monthly report all credit collections made during the month preceding and shall pay the taxes due thereon at the time of filing such report. All reports or returns filed with the State Department of Revenue under this section shall be available for inspection by the governing body of the county or its designated agent at reasonable times during business hours. (Act 81-599, p. 1002, §4; Act 81-809, p. 1437, §4.)
AL Code § 45-22-243.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 1 - 1981 Tax.|Section 45-22-243.04 - Sales Tax to Be Added to Sales Price or Admission Fee.

Section 45-22-243.04Sales tax to be added to sales price or admission fee. Each person engaging or continuing within the county in a business subject to the sales taxes levied in Section 45-22-243.01 shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer on account of the taxes. It shall be unlawful for any person subject to the sales taxes levied in Section 45-22-243.01 to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or the person paying the admission fee the amount herein required to be so added to the sales or admission price and collected from the purchaser, and it shall likewise be unlawful for any person subject to the taxes to refund or offer to refund all or any part of the amount so collected or to absorb or advertise directly or indirectly the absorption or refund of the taxes or any portion thereof. (Act 81-599, p. 1002, §5; Act 81-809, p. 1437, §5.)
AL Code § 45-22-243.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 1 - 1981 Tax.|Section 45-22-243.05 - Special Provisions Respecting Payment of Use Tax; Receipts and Returns by Registered Sellers.

Section 45-22-243.05Special provisions respecting payment of use tax; receipts and returns by registered sellers. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the use taxes herein levied) shall at the time of making such sale, or if the storage, use, or other consumption of such tangible personal property in the county is not then subject to the taxes herein levied, at the time such storage, use, or other consumption becomes subject to the taxes herein levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month next succeeding following the close of each quarterly period, each registered seller shall file with the State Department of Revenue a return for the then preceding quarterly period in such form as may be prescribed by the State Department of Revenue showing the total sales price of the tangible personal property sold by such registered seller, the storage, use, or other consumption of which became subject to the use taxes herein imposed, during the then preceding quarterly period; and each return shall be accompanied by a remittance of the amount of the use taxes required to be collected by such registered seller during the period covered by the return; provided that any registered seller may defer collecting the taxes with respect to credit sales until collection of the proceeds of such sales and may defer reporting credit sales until after their collection, but shall thereafter collect the taxes along with collection of the credit sales, shall include in each quarterly report all credit collections made during the preceding quarterly period and shall remit the taxes with respect thereto at the time of filing such report or return. Any person who has paid to a registered seller the tax with respect to the use, storage, or other consumption of tangible personal property in the county need not file a report or make any further payment of the tax, but each person who purchases tangible personal property the storage, use, or other consumption of which is subject to the use taxes imposed herein, and who has not paid the use taxes due with respect thereto to a registered seller, shall report and pay the use taxes as required by Section 45-22-243.03. It shall be unlawful for any registered seller to fail or refuse to add to the sales price and to collect from the purchaser the amount of the use taxes imposed herein or to refund or offer to refund or absorb, or to advertise directly or indirectly, the absorption of the use taxes or any portion thereof. (Act 81-599, p. 1002, §6; Act 81-809, p. 1437, §6.)
AL Code § 45-22-243.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 1 - 1981 Tax.|Section 45-22-243.06 - Enforcement.

Section 45-22-243.06Enforcement. The taxes imposed by this subpart shall constitute a debt due Cullman County and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the taxes are due or who is required to collect the taxes. All the provisions of the revenue laws of the state which apply to the enforcement of liens for license taxes due the state shall apply fully to the collection of the taxes herein levied, and the State Department of Revenue, for the use and benefit of the county as hereinafter specified, shall collect such taxes and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that the State Department of Revenue has for collection of the state sales tax and the state use tax. The State Department of Revenue shall have full authority to employ such special counsel as it deems necessary from time to time to enforce collection of the taxes levied by this subpart and otherwise to enforce the provisions of this subpart, including the institution, prosecution, and defense of any litigation involving this subpart; and the department shall pay such special counsel such fees as it deems necessary and proper from the proceeds of the taxes collected by it hereunder. (Act 81-599, p. 1002, §7; Act 81-809, p. 1437, §7.)
AL Code § 45-22-243.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 1 - 1981 Tax.|Section 45-22-243.07 - Application of State Statutes.

Section 45-22-243.07Application of state statutes. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of monthly reports and keeping and preserving records with respect thereto, interest after the due date of the tax, penalties for failure to pay the tax, make reports or otherwise comply with the state sales tax statutes, the promulgation of rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes, which are not inconsistent with this subpart, when applied to the sales taxes levied in Section 45-22-243.01, shall apply to the sales taxes levied in Section 45-22-243.01, and all provisions of the state use tax statutes with respect to payment, assessment, and collection of the state use tax, making quarterly reports and keeping and preserving records with respect thereto, interest after the due date of the state use tax, penalties for failure to pay the tax, make reports or otherwise to comply with the state use tax Statutes, the promulgation of rules and regulations with respect to the state use tax and the administration and enforcement of the state use tax statutes, which are not inconsistent with the provisions of this subpart, when applied to the use taxes levied in Section 45-22-243.02, shall apply to the use taxes in Section 45-22-243.02. The commissioner and the State Department of Revenue shall have and exercise the same powers, duties, and obligations, with respect to the taxes herein levied, that are imposed on the commissioner and the department by the state sales tax statutes and the state use tax statutes. All provisions of the state sales tax statutes and the state use tax statutes that are made applicable by this subpart to the taxes herein levied and to the administration of this subpart are incorporated herein by reference and made a part hereof as if fully set forth herein. (Act 81-599, p. 1002, §8; Act 81-809, p. 1437, §8.)
AL Code § 45-22-243.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 1 - 1981 Tax.|Section 45-22-243.08 - Charge for Collection; Disposition of Funds.

Section 45-22-243.08Charge for collection; disposition of funds. The State Department of Revenue shall charge Cullman County for collecting the special county taxes levied such amount or percentage of total collections as may be agreed upon by the commissioner of revenue and the court of county commissioners, board of revenue, or like governing body of the county, but such charge shall not in any event exceed 10 percent of the total amount of special county taxes collected hereunder within the county. Such charge for collecting the special taxes for the county may be deducted each month from the special sales and special use taxes collected before certifying the amount of the proceeds thereof due Cullman County for that month. The commissioner of revenue shall pay into the State Treasury all county taxes collected under this subpart as such taxes are received by the department of revenue; and on or before the first day of each successive month (commencing with the month following the month in which the department makes the first collections hereunder), the commissioner shall certify to the Comptroller the amount of taxes collected under this subpart and paid by him or her into the State Treasury for the benefit of Cullman County during the month immediately preceding the making of such certificate. Provided, however, that before certifying the amount of the taxes paid into the State Treasury for the benefit of Cullman County during each month, the commissioner may deduct from the taxes collected in the month the charges due the department for the collection of the taxes for the county. It shall be the duty of the Comptroller to issue a warrant each month payable to the county treasurer in his or her official capacity in an amount equal to the amount so certified by the Commissioner of the Department of Revenue as having been collected for the use of the county. (Act 81-599, p. 1002, §9; Act 81-809, p. 1437, §9; Act 89-476, p. 999, §1; Act 89-670, p. 1330; §1; Act 2021-177, §1(b)(4).)