reglab/housing_qa huggingface dataset:
AL Code § 45-22-243.94 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 4 - 1975 Tax.|Section 45-22-243.94 - Sales Tax to Be Added to Sales Price or Admission Fee.

Section 45-22-243.94Sales tax to be added to sales price or admission fee. Each person engaging or continuing within the county in a business subject to the tax levied in Section 45-22-243.91 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 tax levied in Section 45-22-243.91 to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or 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 tax 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 tax or any portion thereof. ) (Acts 1975, No. 30, p. 251, §5.
AL Code § 45-22-243.95 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 4 - 1975 Tax.|Section 45-22-243.95 - Special Provisions Respecting Payment of Use Tax; Receipts and Returns by Registered Sellers.

Section 45-22-243.95Special 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 tax imposed) 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 taxable under this subpart, at the time such storage, use, or other consumption becomes taxable hereunder, 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 20th 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 tax herein imposed during the then preceding quarterly period; and each return shall be accompanied by a remittance of the amount of the use tax required to be collected by such registered seller during the period covered by the return; provided, that any registered seller may defer collecting the tax 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 and 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 tax imposed herein, and who has not paid the use tax due with respect thereto to a registered seller, shall report and pay the use tax as required by Section 45-22-243.93. 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 tax imposed herein or to refund or offer to refund or absorb, or to advertise directly or indirectly the absorption of the use tax or any portion thereof. (Acts 1975, No. 30, p. 251, §6.)
AL Code § 45-22-243.96 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 4 - 1975 Tax.|Section 45-22-243.96 - Enforcement of Subpart; Civil Suit; Taxes a Lien.

Section 45-22-243.96Enforcement of subpart; civil suit; taxes a lien. The taxes imposed by this subpart shall constitute a debt due the 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 of 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, 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 this subpart, including 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. (Acts 1975, No. 30, p. 251, §7.)
AL Code § 45-22-243.97 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 4 - 1975 Tax.|Section 45-22-243.97 - Applicability of State Sales and Use Statutes.

Section 45-22-243.97Applicability of state sales and use 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 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 tax levied in Section 45-22-243.91, shall apply to the tax levied in the Section 45-22-243.91; 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 due date of the state use tax, penalties for failure to pay the tax, make reports or otherwise 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 this subpart when applied to the use tax levied in Section 45-22-243.92, shall apply to the tax levied in Section 45-22-243.92. 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.  (Acts 1975, No. 30, p. 251, §8.)
AL Code § 45-22-243.98 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 4 - 1975 Tax.|Section 45-22-243.98 - Charge for Collection; Disposition of Funds.

Section 45-22-243.98Charge for collection; disposition of funds. The State Department of Revenue shall charge the county for collecting the taxes levied herein the costs to the department of collecting the taxes; provided such charge shall not, in any event, exceed 10 percent of the total amount of the taxes collected hereunder. Such charge for collecting the taxes for the county may be deducted each month from the tax proceeds collected before the amount of the proceeds due the county for that month is certified as provided in this section. The commissioner shall pay into the State Treasury all taxes collected under this subpart, as such taxes are received by the State Department of Revenue; and on or before the first day of each successive month (commencing with the month next succeeding the month in which the department makes the first collection 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 the county during the month immediately preceding the making of such certificate; and shall state separately in the certificate the amount of the proceeds so collected from the tax levied in Section 45-22-243.91 and the amount of the proceeds so collected from the tax levied in Section 45-22-243.92. Provided, however, that before certifying the amount of the taxes paid into the State Treasury for the benefit of the county during each month, the commissioner may deduct from the taxes collected hereunder in the month the charges due the department for collection of the taxes. It shall be the duty of the Comptroller (i) to issue his or her 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 as having been collected for the use of the county, and (ii) to transmit to the county treasurer, along with the warrant, a copy of the certificate by the commissioner. (Acts 1975, No. 30, p. 251, §9.)
AL Code § 45-23-81 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 23 - Dale County.|Article 8 - Courts.|Part 2 - Court Costs.|Division 1 - Corrections and Law Enforcement Fund.|Section 45-23-81 - Municipal Court Costs.

Section 45-23-81Municipal court costs. (a) This shall apply only in Dale County. (b) This section is enacted pursuant to Amendment 326 of the Constitution of Alabama of 1901, and is not intended to authorize court costs greater than the total court costs authorized under existing law pursuant to Section 11-47-7.1. (c) In lieu of any court costs and fees authorized pursuant to Section 11-47-7.1, any municipal governing body in the county, by majority vote of the municipal governing body, may levy and assess court costs and fees up to an amount so that the total court costs in the municipal court do not exceed the court costs and fees in the district court of the county for a similar case on each case hereafter filed in the municipal court of the municipality or municipalities. The costs or fees authorized pursuant to this section shall not be waived by the court unless all other costs, fees, assessments, fines, or charges associated with the case are waived. The costs and fees, when collected by the clerks or other collection officers of the courts, shall be paid into a special municipal fund designated as the "Corrections and Law Enforcement Fund" and shall be used for the operation and maintenance of the municipal jailor jails, including contract fees for incarceration of municipal inmates in county owned facilities, other correctional facilities, if any, any juvenile detention center, or any court complex or for general law enforcement purposes. Any balance remaining of existing costs and fees deposited into the "Corrections Fund" prior to December 1, 2001, shall be transferred to the "Corrections and Law Enforcement Fund" created by this section.  (Act 2001-908, p. 760, §§1-3.)
AL Code § 45-23-81.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 23 - Dale County.|Article 8 - Courts.|Part 2 - Court Costs.|Division 2 - Juvenile Court Services Fund.|Section 45-23-81.20 - Juvenile Court Supervision Fee and Fund.

Section 45-23-81.20Juvenile court supervision fee and fund. (a) In addition to any other costs and charges now provided by law, a monthly supervision fee, not to exceed twenty dollars ($20), shall be assessed in juvenile cases at the discretion of the juvenile court judge. The supervision fee shall be collected by the Dale County Circuit Court Clerk and deposited into the Juvenile Court Services Fund. (b) There is established a "Juvenile Court Services Fund" for the deposit of the juvenile court supervision fees. The fund shall be maintained in an interest-bearing account in a bank of known responsibility under the supervision of the family court judge. (c) The proceeds funds deposited in this fund shall be expended solely for juvenile and family court programs for the benefit of the children of Dale County or for subsistence for the family court or the juvenile court services staff, or both. The expenditure of the funds shall be authorized by the family court judge, with the consent and approval of the circuit court judge. (Act 2004-249, p. 344, §1.)
AL Code § 45-23-81.40 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 23 - Dale County.|Article 8 - Courts.|Part 2 - Court Costs.|Division 3 - Dale County Law Library Fund.|Section 45-23-81.40 - Law Library Authorized.

Section 45-23-81.40Law library authorized. The governing body of Dale County, Alabama, is authorized to establish and maintain a public law library in the county, and to accomplish the purpose, may from time to time expend such public funds of the county as are not required by law to be expended for any other purpose or purposes. It may provide suitable housing quarters, furniture, fixtures, and equipment therefor; keep the same in a good state of repair; and from time to time enlarge, expand, and improve such library, facilities, and equipment; and from time to time provide such books, reports, and periodicals for the library as are not provided for out of the special funds created for by this subpart or otherwise, all of which expenditures shall be made on warrants drawn in the usual manner, upon the county, payable out of the appropriate fund or funds. (Act 86-379, p. 565, §1.)
AL Code § 45-23-81.41 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 23 - Dale County.|Article 8 - Courts.|Part 2 - Court Costs.|Division 3 - Dale County Law Library Fund.|Section 45-23-81.41 - Solicitors' Fees.

Section 45-23-81.41Solicitors' fees. The Clerk of the Circuit Court of Dale County shall pay into the county treasury, for the use and benefit of the Dale County Public Law Library Fund, all solicitors' fees collected in the trial of cases in the Circuit Court of the county. (Act 86-379, p. 565, §2; Act 96-617, p. 982, §6.)
AL Code § 45-23-81.42 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 23 - Dale County.|Article 8 - Courts.|Part 2 - Court Costs.|Division 3 - Dale County Law Library Fund.|Section 45-23-81.42 - Disposition of Funds; Management of Library; Personnel.

Section 45-23-81.42Disposition of funds; management of library; personnel. (a) The Dale County Law Library Fund shall be expended by the presiding Judge of the Circuit Court of Dale County for maintaining the library and to provide for court security and more effective administration of justice. The judge shall draw warrants on the county for the expenditures by him or her, indicating on the warrants the fund against which the warrants are drawn. The fund shall be used to purchase books and periodicals, and to pay the salaries of personnel as may, in the opinion of the judge, be advisable, and the funds may be expended for the maintenance of the library, to provide court security, and to provide for the more effective administration of justice, including, but not limited to, registration fees and other actual expenses incurred in attending seminars, institutes, conferences, and other meetings in conjunction with continuing legal and judicial education, membership fees or dues in legal and judicial organizations, and other actual and necessary expenses incurred by circuit and district judges in Dale County in promoting legal and judicial competency. The management of the library is vested in the presiding circuit judge and all books and other property purchased with funds produced by this subpart shall be property of Dale County, Alabama. The judge may from time to time, sell or exchange any books, reports, periodicals, and personal property for use in the library and the judge may accept gifts for the Dale County Law Library for public use in the library upon terms and conditions as may be stipulated by the donor or lender thereof and as may be agreeable to the judge. The presiding circuit judge for the county may hire a librarian or appoint librarians and assistants as are necessary for the proper operation of the library. The presiding judge of the circuit shall appoint an advisory committee to the county law library. (b) The judge may appoint personnel as may be necessary or proper to operate the library, and to the extent that circumstances permit, may designate the court reporter, the Clerk of the Circuit Court, the Register of the Circuit Court in Equity, or one or more deputy circuit clerks or registers, to operate the same, or to assist them. (Act 86-379, p. 565, §3; Act 96-617, p. 982, §1.)
AL Code § 45-23-81.43 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 23 - Dale County.|Article 8 - Courts.|Part 2 - Court Costs.|Division 3 - Dale County Law Library Fund.|Section 45-23-81.43 - Law Library Fund Established.

Section 45-23-81.43Law Library Fund established. Upon the establishment of the Dale County Law Library under this subpart, Dale County shall have and maintain a separate fund known as the Dale County Law Library Fund and may have a separate law library fund for each law library in the county. The Dale County Law Library Funds shall consist of funds appropriated by the state, county or municipal governments, funds collected under provisions of law, proceeds from the sale of copies, books, and other materials, or received from donations, gifts, grants, and funds other than those appropriated and shall be audited as county funds are audited. This fund may be used to pay library personnel. All purchases by or on behalf of such library shall be exempt from all State of Alabama, county, or municipal sales, use, or other similar taxes. (Act 86-379, p. 565, §1.)
AL Code § 45-23-81.44 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 23 - Dale County.|Article 8 - Courts.|Part 2 - Court Costs.|Division 3 - Dale County Law Library Fund.|Section 45-23-81.44 - Library Fee.

Section 45-23-81.44Library fee. For the support and maintenance of the Dale County Law Library established under this subpart a library fee of five dollars ($5) shall be paid in all causes and cases of whatever nature in the District and Circuit Courts of Dale County, to be collected as other court costs are collected and paid at the same time as docket or filing fees are paid. The library fee shall be paid in all proceedings in which a docket or filing fee is paid. All of the funds collected under this subpart shall be transmitted to the Dale County Law Library Fund by the tenth of each month following collection. (Act 86-379, p. 565, §3; Act 96-617, p. 982, §1.)
AL Code § 45-23-81.60 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 23 - Dale County.|Article 8 - Courts.|Part 2 - Court Costs.|Division 4 - Solicitor's Fund.|Section 45-23-81.60 - Docket Fee.

Section 45-23-81.60Docket fee. (a) In all juvenile, traffic, criminal, and quasi-criminal cases in the juvenile, district, circuit, and municipal courts in Dale County, a docket fee, hereinafter referred to as a solicitor's fee, shall be assessed in each case. The fees, when collected, shall be distributed monthly to the Solicitor's Fund or District Attorney's Fund in the county or to the fund that may be hereafter prescribed by law for the solicitor's fee. The solicitor's fee shall be in an amount equal to all docket fees, recoupments, or court costs which are assessed upon an adjudication of guilt in a criminal case and distributed to the Fair Trial Tax Fund. (b) The solicitor's fee shall be collected in all criminal cases where the defendant is adjudged guilty, a bond forfeited, a penalty imposed, or where there is issued any alias or capias warrant or arrest. The solicitor's fee shall be in addition to and not in lieu of any other fees or costs. The solicitor's fee shall not be waived or remitted unless the defendant proves to the reasonable satisfaction of the sentencing judge that the defendant is not capable of paying the fee within the reasonably foreseeable future. (c) The solicitor's fee may be expended, as the district attorney sees fit, for the payment of any and all expenses incurred by the district attorney for law enforcement and in the discharge of the duties of the office. (Act 2009-325, p. 552, §§1-3.)
AL Code § 45-23-83 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 23 - Dale County.|Article 8 - Courts.|Part 4 - Probate Court.|Division 1 - Recording System.|Section 45-23-83 - Applicability; Purpose.

Section 45-23-83Applicability; purpose. This part shall only apply in Dale County. The purpose of this part is to facilitate the use of public records in property transactions in Dale County by providing for the installation of an improved system of recording, archiving, and retrieving instruments and documents affecting the title to real and personal property that are recorded in the office of the judge of probate and for the recording, archiving, and retrieving of other instruments, documents, and other uses in the discretion of the judge of probate.  (Act 96-616, p. 979, §1.)
AL Code § 45-23-83.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 23 - Dale County.|Article 8 - Courts.|Part 4 - Probate Court.|Division 1 - Recording System.|Section 45-23-83.01 - Definitions.

Section 45-23-83.01Definitions. The following words and phrases, including the plural of any thereof, whenever used in this part, shall have the following respective meanings: (1) "General Property Instrument" means a real property instrument that affects the title to personal property as well as real property. (2) "Improved Recording System" means a system of recording real property instruments and personal property instruments in the probate office and, in the discretion of the judge of probate, of recording other instruments and documents, which system when completed, will consist of the equipment necessary and suitable to record, archive, and retrieve records. (3) "Personal Property Instrument" means any instrument or document affecting the title to personal property only (as distinguished from real property) that may be now or hereafter required to be filed or titled for record in the probate office, in accordance with the applicable requirements of the laws of this state, including, without limitation, Sections 35-4-50 and 35-4-90. (4) "Real Property Instrument" means and includes any instrument or document affecting the title to real property that may now or hereafter be filed for record in the probate office pursuant to the applicable requirements of the laws of this state, including, without limitation, Section 12-13-43, and all statutes providing for the filing and recording of notices or statements of liens of any kind, notices of judgment, and plats or maps showing subdivisions of real estate. (Act 96-616, p. 979, §2.)