reglab/housing_qa huggingface dataset:
AL Code § 40-7-98 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 2 - Statewide Property Reappraisal.|Division 2 - County Bonds for Purpose of Paying Costs of Reappraisal.|Section 40-7-98 - Payment of Pro Rata Shares of Principal of and Interest on Warrants.

Section 40-7-98Payment of pro rata shares of principal of and interest on warrants. The principal of and interest on the warrants issued under the provisions of this division are hereby declared to be lawful costs of the equalization program referred to in Division 1 of this article and to be lawful and necessary governmental costs of the assessment and collection of ad valorem taxes levied in the county issuing said warrants required by law to be paid as part of the current governmental operating expenses of each tax recipient body receiving proceeds from ad valorem taxation in said county. The principal and interest shall be paid pro rata by each such tax recipient of such county and by the State of Alabama in the proportions which the amount of ad valorem tax received by each tax recipient body, including the State of Alabama, bears to the total amount of ad valorem tax received by all. For that purpose, the tax collector of each county issuing warrants under this division is hereby ordered and directed to withhold and pay over to said county, from the gross proceeds of each annual collection of ad valorem taxes on property in said county, the pro rata shares to be borne by each tax recipient body of the principal of and interest on said warrants maturing in that same fiscal year. The said shares shall be payable solely out of the proceeds from said ad valorem taxes collected during the then current fiscal year and allocable to each tax recipient body, including the State of Alabama. Notwithstanding the foregoing provisions of this section, the principal of and interest on any warrants issued under the provisions of this division shall, in any and all events, be payable as general obligations of said county and from any taxes, revenues, or funds referred to in Section 40-7-93 that may have been specifically pledged for such payment, regardless of the sufficiency for any reason whatsoever of the payment to the county of the aforesaid pro rata shares by or in behalf of any other tax recipient body. (Acts 1973, No. 1092, p. 1855, §9.)
AL Code § 40-7-99 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 2 - Statewide Property Reappraisal.|Division 2 - County Bonds for Purpose of Paying Costs of Reappraisal.|Section 40-7-99 - Warrants Exempt From Laws Relative to Usury, Interest, Etc.

Section 40-7-99Warrants exempt from laws relative to usury, interest, etc. Any warrants issued by a county under the provisions of this division for the purpose of paying the cost of reappraisal of property as required by Division 1 of this article are hereby exempted from the laws of the State of Alabama governing usury or prescribing or limiting interest rates, including, without limitation, the provisions of Chapter 8 of Title 8. (Acts 1975, No. 1129, p. 2223, §1.)
AL Code § 40-7-100 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 7 - Assessment of Taxes Generally.|Article 2 - Statewide Property Reappraisal.|Division 2 - County Bonds for Purpose of Paying Costs of Reappraisal.|Section 40-7-100 - Division Supplemental to Division 1 of This Article.

Section 40-7-100Division supplemental to Division 1 of this article. The provisions of and powers conferred by this division shall be supplemental to the provisions of and powers conferred by Division 1 of this article. (Acts 1973, No. 1092, p. 1855, §10.)
AL Code § 40-12-241 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 1 - General Provisions.|Section 40-12-241 - Station Wagons, Jeeps, etc., Classified as Passenger Automobiles.

Section 40-12-241Station wagons, jeeps, etc., classified as passenger automobiles. Station wagons, jeeps, and similar motor vehicles which are kept for private use and are designed primarily for the transportation of passengers shall be taxed, rated, and classified on the same basis as other passenger automobiles kept for private use of the same size or weight; and, where used in any statute, rule, regulation, or order, the term "passenger automobile" or "passenger motor vehicle" shall include station wagons, jeeps, and similar vehicles which are kept for private use as passenger cars, unless a contrary meaning is obvious. (Acts 1951, No. 976, p. 1650.)
AL Code § 40-12-242.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 1 - General Provisions.|Section 40-12-242.1 - License Taxes and Registration Fees-Allocation of Proceeds From Certain Taxes and Fees.

Section 40-12-242.1License taxes and registration fees-Allocation of proceeds from certain taxes and fees. The Legislature finds and declares the following regarding the distribution and use of the proceeds from certain annual license taxes and registration fees on vehicles: All proceeds of the annual license taxes and registration fees to be distributed to counties and municipalities pursuant to subsection (f) of Section 40-12-242 shall be allocated in the same manner and used for the same purposes as provided in subdivisions (2) and (3) of subsection (c) of Section 40-17-371 and, effective October 1, 2021, shall be distributed by the entity responsible for the distribution of funds under these subdivisions, which shall be the Alabama Department of Revenue. (Act 2019-305, §3; Act 2021-146, §2.)
AL Code § 40-12-242.2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 1 - General Provisions.|Section 40-12-242.2 - License Taxes and Registration Fees-Electirc Low-Speed Vehicles.

Section 40-12-242.2License taxes and registration fees-Electirc low-speed vehicles. (a) Notwithstanding Section 40-12-242(b)(1), effective January 1, 2022, the additional annual license tax and registration fee shall be fifty dollars ($50) for each electric low-speed vehicle registered and operated on the public highways of this state. The term electric low-speed vehicle as used in this section shall be defined in the same manner as in 49 C.F.R. § 571.3. (b) The additional annual license tax and registration fee provided in this section shall be distributed pursuant to Section 40-12-242.1. (c) The Department of Revenue may adopt rules for the implementation and administration of this section.  (Act 2021-146, §4.)
AL Code § 40-12-243 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 1 - General Provisions.|Section 40-12-243 - License Taxes and Registration Fees - Exemption of Private Passenger Vehicles of Foreign Consuls; Special Plates for Such Vehicles.

Section 40-12-243License taxes and registration fees - Exemption of private passenger vehicles of foreign consuls; special plates for such vehicles. (a) Duly constituted and appointed consuls and honorary consuls of foreign countries who are officially stationed in Alabama may, upon application to the state Department of Revenue supported by proper proof of their said office, and subject otherwise to the provisions hereof, be issued annually a set of distinctive motor vehicle license plates or tags identifying such consuls, to be used on private passenger vehicles in lieu of the standard license plates required on such vehicles. The license plates in this connection shall be substantially in the following form: “Consular Corps, No. _____ Alabama 2___” (b) Each such set of plates shall contain a serial number designated by the state Department of Revenue, and the state Department of Revenue shall keep a record of each such set of plates issued by it, together with the serial number and such other information as may be necessary. (c) Such consuls, where duly appointed and stationed in Alabama and where their applications have been approved by the state Department of Revenue, shall each be entitled to a set of such license plates without the payment of a license tax and upon the payment of an issuance fee of $.50 to the state Department of Revenue. (d) The distinctive license plates issued hereunder shall not be transferable, shall be valid only as to the passenger vehicle of the consul to whom same may be issued, and shall be good only so long as such consul shall be qualified therefor during the specific fiscal year for which issued. (e) The provisions of this section are supplementary to the laws of this state pertaining to the licensing of motor vehicles, and nothing herein shall be construed as repealing any of such laws. (Acts 1959, 2nd Ex. Sess., No. 68, p. 237.)
AL Code § 40-12-245.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 1 - General Provisions.|Section 40-12-245.1 - License Taxes and Registration Fees - Vehicles Designed and Constructed for Transport of Raw Cotton From Harvest to Cotton Gin.

Section 40-12-245.1License taxes and registration fees - Vehicles designed and constructed for transport of raw cotton from harvest to cotton gin. (a) Notwithstanding any provision of law to the contrary, the amount of the annual license tax and registration fee for a vehicle designed and especially constructed to transport only raw cotton from harvest to a cotton gin shall be two hundred fifty dollars ($250), which shall be distributed as provided in Section 40-12-270. The vehicle may not be made to conform to the axle and gross weight requirements, but shall qualify for the exemption provided in paragraph j. of subdivision (4) of Section 32-9-20. (b) The Revenue Commissioner shall be responsible for the design of the license plate for vehicles licensed pursuant to this section. (Act 2006-550, §1.)
AL Code § 40-12-247 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 1 - General Provisions.|Section 40-12-247 - License Taxes and Registration Fees - Hearses and Ambulances.

Section 40-12-247License taxes and registration fees - Hearses and ambulances. For each ambulance and automobile hearse operated on the public highways in this state, the following annual license taxes and registration fees are hereby imposed and shall be charged: In each municipality of less than 10,000 inhabitants and in all unincorporated territory, $15; in each municipality of 10,000 to 40,000 inhabitants, $25; in each municipality of 40,001 inhabitants to 100,000 inhabitants, $35; and in each municipality of more than 100,000 inhabitants, $55. Automobile hearses and ambulances shall carry symbol tags. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §696; Acts 1967, Ex. Sess., No. 223, p. 282, §4.)
AL Code § 40-12-249 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 1 - General Provisions.|Section 40-12-249 - License Taxes and Registration Fees - Trucks or Truck Tractors - Change in Gross Vehicle Weight Allowance or in Use of Vehicle.

Section 40-12-249License taxes and registration fees - Trucks or truck tractors - Change in gross vehicle weight allowance or in use of vehicle. (a) If, after having obtained a license under Section 40-12-248 for any truck or truck tractor, the owner thereof voluntarily applies for a license of greater cost than that previously obtained, the cost of the new license shall be computed on the quarterly declining basis as of the date such license was lawfully due, and credit for the old license shall be allowed on the basis of the value of the surrendered license for the corresponding quarter, it being the intent and purpose of this section that the remaining value of the surrendered license be allowed as a credit on the purchase of the higher license and that the cost for increased weight allowance or for use as a for-hire or leased vehicle date from the time of the first use of the vehicle at the greater weight or from the commencement of the lease or the for-hire operation. (b) If, by virtue of citation or assessment by any agent of the state charged with the enforcement of this section, an owner is required to purchase a license of higher cost for exceeding the allowed gross vehicle weight for which licensed or for use of the vehicle in a manner for which proper license has not been voluntarily obtained prior to such citation or assessment, the quarterly declining basis shall not be allowed, and the full license must be obtained, although credit for the license previously obtained shall be allowed. A penalty of 25 percent of the net amount of the license due shall be collected, plus interest as now provided by law. The penalty hereby imposed may not be waived. (Acts 1969, No. 632, p. 1158.)
AL Code § 40-12-251 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 1 - General Provisions.|Section 40-12-251 - Motor Tractors.

Section 40-12-251Motor tractors. For each motor tractor used on the highways of this state there shall be paid a license or privilege tax of $100; provided, however, that this license shall not be collected for a tractor when run on a highway to be transferred from one point to another for use on a farm with or without a "small trailer" or with or without a "semitrailer," or when used on the highway for transferring what is commonly known as a "portable sawmill" or a "well-boring outfit," or when used on the highway by a farmer for the purpose of transporting to and from his farm farm products or products to be used on his farm. (Acts 1935, No. 194, p. 256; Acts 1939, No. 403, p. 528; Code 1940, T. 51, §702; Acts 1943, No. 571, p. 575.)
AL Code § 40-12-254 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 1 - General Provisions.|Section 40-12-254 - Motor Vehicles Issued to Disabled Veterans; Fees.

Section 40-12-254Motor vehicles issued to disabled veterans; fees. (a) Any disabled veteran of World War II or of any other hostilities in which the United States was, is, or shall be engaged against any foreign state, whether as a result of a declared war or not, who owns an automobile which has been, is or shall hereafter be all or partly paid for with funds furnished for such purpose by the Administrator of Veterans' Affairs under authority of any act of the Congress of the United States, is exempt from all license fees and ad valorem taxes required by or prescribed in this article; provided, that the veteran keeps such motor vehicle only for private use. Application for an exemption may be made to the probate judge of the county in which such veteran resides. The state Department of Revenue shall prescribe and furnish application forms to be used and may require the applicant to supply such information as may be necessary to enable the probate judge to determine the veteran's eligibility for the exemption. The application shall be sworn to or affirmed by the veteran and shall be accompanied by the document or instrument, or a certified copy thereof, which evidences the veteran's ownership of the vehicle. Upon determination of eligibility and grant of the exemption, the probate judge shall issue a license plate or stamp, to be provided by the state Department of Revenue, permitting the operation of the motor vehicle. (b) In lieu of applying the registration fee exemption to the disabled veteran license plate category provided for in this section, the exemption may be applied to any license plate category in which the disabled veteran qualifies to obtain a license plate. Any additional fee imposed for a plate from a distinctive or personalized license plate category shall still be required in order to obtain the plate. (Acts 1947, No. 19, p. 5; Acts 1953, No. 234, p. 300; Act 2016-339, §1.)
AL Code § 40-12-256 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 1 - General Provisions.|Section 40-12-256 - Travel Trailers - Ad Valorem Taxation - Generally.

Section 40-12-256Travel trailers - Ad valorem taxation - Generally. No identification tag for a travel trailer shall be issued until all ad valorem taxes due thereon have been paid. Travel trailers shall be assessed for ad valorem taxation and taxes thereon paid in the same manner that motor vehicles are assessed and ad valorem taxes thereon paid; and the identification tags shall be evidence of such assessment and payment to the same extent that motor vehicle license tags evidence assessment and payment of taxes on motor vehicles. For assessing travel trailers for ad valorem taxation and collecting such taxes the officers performing these duties, respectively, shall be entitled to the same fees and allowances as they are entitled for performing like duties relative to motor vehicles. Travel trailers shall not be included in any assessment by any person, firm or corporation under the provisions of subdivision (b)(4) of Section 40-11-1, and ad valorem taxation of travel trailers shall be assessed and taxes collected solely as herein provided. (Acts 1961, Ex. Sess., No. 44, p. 1897, §§2, 4; Acts 1962, Ex. Sess., No. 159, p. 203; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §7.)
AL Code § 40-12-257 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 1 - General Provisions.|Section 40-12-257 - Citations for Noncompliance With Sections 40-12-255 and 40-12-256.

Section 40-12-257Citations for noncompliance with Sections 40-12-255 and 40-12-256. Any state, county or municipal law-enforcement officer, or license inspector is authorized to issue citations to persons failing to comply with Sections 40-12-255 and 40-12-256. (Acts 1961, Ex. Sess., No. 44, p. 1897, §3.)
AL Code § 40-12-259 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 1 - General Provisions.|Section 40-12-259 - Computation and Payment of License Tax and Registration Fee.

Section 40-12-259Computation and payment of license tax and registration fee. Notwithstanding any other provision of law, the license tax and registration fee to be paid for any motor vehicle, either new or used, that may be acquired or first brought into and operated on the public streets or highways of this state shall be computed by the multiplication of one twelfth of the annual license tax and registration fee by the number of calendar months remaining in the license year.  (Acts 1967, No. 311, p. 860; Act 2004-292, p. 414, §1.)
AL Code § 40-12-263 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 1 - General Provisions.|Section 40-12-263 - Registration of Certain Commercial Vehicles Owned by Nonresidents Prohibited.

Section 40-12-263Registration of certain commercial vehicles owned by nonresidents prohibited. No truck, semitrailer truck, road tractor, or other like motor vehicle used for hire or for commercial purposes which is owned by a nonresident of this state shall be registered in this state except as may be otherwise provided in or authorized or required by Section 40-12-262. Every person, firm, or corporation who applies for the registration of a truck, semitrailer truck, road tractor, or other like motor vehicle used for hire or for commercial purposes shall be required by the judge of probate or commissioner of licenses to state in writing under oath his name and address and whether the vehicle is owned by a resident or by a nonresident of this state. Any person who knowingly makes a false statement in applying for the registration of a motor vehicle pursuant to this section is guilty of a misdemeanor and upon conviction shall be punished as prescribed by law. (Acts 1955, No. 361, p. 879.)
AL Code § 40-12-267 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 1 - General Provisions.|Section 40-12-267 - Date Licenses Become Due and Delinquent.

Section 40-12-267Date licenses become due and delinquent. Repealed by Act 2013-398, §4, effective May 23, 2013. (Acts 1935, No. 194, p. 256; Acts 1939, No. 212, p. 363; Code 1940, T. 51, §710; Acts 1943, No. 576, p. 578.)
AL Code § 40-12-268 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 1 - General Provisions.|Section 40-12-268 - Other Taxes Precluded.

Section 40-12-268Other taxes precluded. The registration fee or license tax herein required to be paid on motor vehicles shall be in lieu of all other privilege or license taxes which the state or any county or municipality thereof might impose, where the motor vehicle is used by the owner; provided, that only one such license tax can be levied and collected on one and the same motor vehicle for one and the same period of time; provided further, that incorporated cities and towns are hereby authorized to collect a reasonable license or privilege tax on motor vehicles used for carrying passengers or freight for hire. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §711.)
AL Code § 40-12-271 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 1 - General Provisions.|Section 40-12-271 - Fee of Probate Judge or County License Commissioner for Issuing License.

Section 40-12-271Fee of probate judge or county license commissioner for issuing license. The probate judge or license commissioner of the county, for issuing the licenses required by this article or by any other law prescribing licenses for operating motor vehicles, shall be allowed a fee of $1.25 for issuing each license for operating motor vehicles. Such fees shall be paid to the probate judge or license commissioner of the county by the owner at the time of the issuance of the license tag. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §714; Acts 1951, No. 681, p. 1172; Acts 1978, No. 598, p. 849; Acts 1979, No. 79-797, p. 1455, §9.)
AL Code § 40-12-271.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 1 - General Provisions.|Section 40-12-271.1 - Exemption for Disabled Veterans From License Plate Issuance Fee.

Section 40-12-271.1Exemption for disabled veterans from license plate issuance fee. A disabled veteran who qualifies for a partial or full exemption from privilege license taxes, registrations fees, or ad valorem taxes under Section 32-6-130, 40-12-244, or 40-12-254, shall also be exempt from the license plate issuance fee provided in 40-12-271. (Act 2021-410, §1.)
AL Code § 40-12-272 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 12 - Licenses.|Article 5 - Motor Vehicles.|Division 1 - General Provisions.|Section 40-12-272 - Rules and Regulations for Enforcement of Sections 40-12-260, 40-12-261, and 40-12-266.

Section 40-12-272Rules and regulations for enforcement of Sections 40-12-260, 40-12-261, and 40-12-266. The Commissioner of Revenue shall issue such rules and regulations as he deems necessary to carry out the provisions of Sections 40-12-260, 40-12-261, and 40-12-266. (Acts 1978, No. 540, p. 601, §6.)