reglab/housing_qa huggingface dataset:
AL Code § 45-24-242.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline.|Section 45-24-242.09 - Actual Payment Deemed a Credit Against Amount Due.

Section 45-24-242.09Actual payment deemed a credit against amount due. The acceptance of any amount paid pursuant to this part shall not preclude the collection of the total amount which is actually due. The amount actually paid shall constitute a credit against the amount actually due. (Act 94-712, p. 1382, §10.)
AL Code § 45-24-242.10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline.|Section 45-24-242.10 - Violations.

Section 45-24-242.10Violations. Any distributor, storer, or dealer who violates this part or who fails to comply with any rule or regulation promulgated hereunder, may be restrained, and prosecution instituted by the Attorney General, or by counsel as the commission directs, from distributing, selling, storing, or withdrawing from storage any gasoline or motor fuel, the sale or withdrawal of which is taxable until those persons have complied with this part.  (Act 94-712, p. 1382, §11.)
AL Code § 45-24-242.11 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline.|Section 45-24-242.11 - Report of Shipments.

Section 45-24-242.11Report of shipments. An agent of any railroad company, bus or truck operator, or other transportation company or agency operating in the county shall report to the commission on the fifteenth day of January, April, July, and October of each year all shipments of gasoline or motor fuel handled and delivered to any person in the county during the preceding three months. The report shall give the names and address of the consignor or consignee shipping and receiving the gasoline or motor fuel, and the number of gallons or pounds contained in each and every shipment. (Act 94-712, p. 1382, §12.)
AL Code § 45-24-242.12 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline.|Section 45-24-242.12 - Disposition of Funds.

Section 45-24-242.12Disposition of funds. The net proceeds of the tax imposed under authority of this part shall be paid into the road and bridge fund, which is created in the county treasury, and shall be used as provided in Section 45-24-242.13. (Act 94-712, p. 1382, §13.)
AL Code § 45-24-242.13 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 3 - Tax, Gasoline.|Section 45-24-242.13 - Expenditures.

Section 45-24-242.13Expenditures. Expenditures from the special fund provided for in Section 45-24-242.12 shall be made exclusively for the purpose of construction, improvement, and maintenance of public highways and bridges including administrative expenses in connection therewith, the retirement of securities evidencing obligations incurred for payment of costs of any construction, improvement, and maintenance, the matching of federal or state funds in the construction of improved roads and bridges in the county in the same manner as other county funds are used to match federal and state funds and for payment of the costs incurred in the administration and the enforcement of this part. (Act 94-712, p. 1382, §14.)
AL Code § 45-24-243 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-24-243 - Applicability.

Section 45-24-243Applicability. This part shall only apply to Dallas County. (Act 96-623, p. 992, §1.)
AL Code § 45-24-243.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-24-243.01 - Definitions.

Section 45-24-243.01Definitions. As used in this part, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 96-623, p. 992, §2.)
AL Code § 45-24-243.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-24-243.02 - Levy of Tax.

Section 45-24-243.02Levy of tax. (a)(l) Except as provided in subsection (b), the County Commission of Dallas County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one percent privilege license tax against gross sales or gross receipts. (b) The rate of tax applicable to machines (manufacturing rate) used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property shall be three quarters of one percent. The rate of tax applicable to any automotive vehicle or truck trailer, semitrailer, or house trailer, or mobile home setup materials and supplies (automotive rate) shall be one quarter of one percent. The rate of tax applicable to any machinery or equipment which is used in planting, cultivating, and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock, or poultry on farms, and the parts of such machines, machinery, or equipment (agricultural rate) shall be one quarter of one percent. (c) The gross receipts of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this part. (d) The provisions of this amendatory section shall be retroactive to July 1, 1996. (Act 96-623, p. 992, §3; Act 96-878, p. 1692, §1.)
AL Code § 45-24-243.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-24-243.03 - Monthly Report.

Section 45-24-243.03Monthly report. The tax levied by this part may be collected by the State Department of Revenue, or a private firm under contract with the county commission, at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with the collection agency a report in the form prescribed by the collection agency. The report shall set forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all the sales and gross receipts of all business transactions. The report shall also include items of information pertinent to the tax as the collection agency may require. Any person subject to the tax levied by this part may defer reporting credit sales until after their collection, and in the event the person defers reporting them, the person shall thereafter include in each monthly report all credit collections made during the preceding month, and shall pay the tax due at the time of filing the report. All reports filed with the collection agency under this section shall be available for inspection by the county commission or its designee. (Act 96-623, p. 992, §4.)
AL Code § 45-24-243.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-24-243.04 - Addition of Tax to Sales Price or Admission Fee.

Section 45-24-243.04Addition of tax to sales price or admission fee. Each person engaging or continuing in a business subject to the tax levied by this part, 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 because of the sale or admission. It shall be unlawful for any person subject to the tax 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 required to be added to the sale or admission price. It shall be unlawful for any person subject to the tax levied by this part to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption or refund of any portion of the tax. (Act 96-623, p. 992, §5.)
AL Code § 45-24-243.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-24-243.05 - Collection of Tax; Enforcement.

Section 45-24-243.05Collection of tax; enforcement. The tax levied by this part shall constitute a debt due Dallas County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The collection agency shall collect the tax, enforce this part, and have and exercise all rights and remedies that the state or the collection agency has for collection of the state sales and use tax. The collection agency may employ special counsel as is necessary to enforce collection of the tax levied by this part and to enforce this part. The collection agency shall pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected by it for Dallas County. (Act 96-623, p. 992, §6.)
AL Code § 45-24-243.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-24-243.06 - Applicability of Parallel State Provisions.

Section 45-24-243.06Applicability of parallel state provisions. All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the state sales and use tax, and the administration and enforcement of the state sales and use tax statutes which are not inconsistent with this part shall apply to the tax levied under this part. The collection agency shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this part that are imposed on the commissioner and department by the state sales and use tax statutes. All provisions of the state sales and use tax statutes that are made applicable by this part to the tax levied under this part, and to the administration and enforcement of this part, are incorporated by reference and made a part of this part as if fully set forth herein. (Act 96-623, p. 992, §7.)
AL Code § 45-24-243.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-24-243.07 - Charge for Collection.

Section 45-24-243.07Charge for collection. The collection agency may charge Dallas County for collecting the tax levied under this part in an amount or percentage of total collections as may be agreed upon by the collection agency and the Dallas County Commission. The charge shall not exceed five percent of the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Dallas County for that month. The collection agency shall pay into the Dallas County General Fund all amounts collected under this part, as the tax is received by the collection agency within 10 days after it is collected. The collection agency shall certify to the county commission the amount collected and paid into the General Fund of Dallas County during the month immediately preceding the certification. (Act 96-623, p. 992, §8.)
AL Code § 45-24-243.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-24-243.08 - Disposition of Funds.

Section 45-24-243.08Disposition of funds. (a) The net proceeds of the tax levied herein shall be distributed as follows: (1) Three fourths cent of the one cent sales tax shall be deposited in the general fund of the county. (2) One-quarter cent of the one cent sales tax shall be deposited to the Dallas County Board of Education directly from the collection agency after collection costs. (b) It shall be the responsibility of the Dallas County Commission to insure that a complete set of financial records are kept in a timely manner and made available to the public upon request. These records shall include a balance sheet and a line item revenue and expense report. (Act 96-623, p. 992, §9.)
AL Code § 45-24-243.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24 - Dallas County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-24-243.09 - Liability of Commissioners.

Section 45-24-243.09Liability of commissioners. Each individual Dallas County Commissioner voting to approve any payment from the proceeds of the tax levied pursuant to this part for any purpose not specifically authorized by law shall be individually liable for the disbursement of those funds. (Act 96-623, p. 992, §10.)
AL Code § 45-24A-32 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24A - Dallas County Municipalities.|Article 3 - Selma.|Part 3 - Motor Vehicles and Transportation.|Section 45-24A-32 - Short Title; Authority.

Section 45-24A-32Short title; authority. (a) This part shall be known and may be cited as the Selma Red Light Safety Act. (b) The City of Selma, Alabama, by ordinance, may adopt the procedures set out in this part. (Act 2010-741, p. 1870, §1.)
AL Code § 45-24A-32.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24A - Dallas County Municipalities.|Article 3 - Selma.|Part 3 - Motor Vehicles and Transportation.|Section 45-24A-32.01 - Legislative Findings.

Section 45-24A-32.01Legislative findings. The Legislature finds and declares the following:  (1) Accident data establishes that vehicles running red lights have been and are a dangerous problem in Selma, Alabama.  (2) Studies have found that automated traffic camera enforcement in a municipal area is a highly accurate method for detecting red light violations and is very effective in reducing the number of red light violations and decreasing the number of traffic accidents, deaths, and injuries. (3) Current Alabama law provides that failing to stop and remain stopped at a traffic-control signal which is emitting a steady red signal is a criminal misdemeanor. Under Alabama law one who commits such a misdemeanor is subject to prosecution only if the misdemeanor was witnessed by either a duly empowered police officer or other witness who makes a verified complaint to a sworn magistrate. (4) Many jurisdictions have adopted laws that allow use of automated photographic traffic enforcement, and the Legislature finds that it should adopt legislation implementing a program for automated photographic enforcement of traffic signal violations, which the Legislature finds is consistent with this part. (5) By allowing a program for use of automated traffic cameras in traffic signal enforcement by the City of Selma, the Legislature hopes to both decrease the rate of traffic signal violations and learn more about the effectiveness and fairness involved in the use of the automated systems. (Act 2010-741, p. 1870, §2.)
AL Code § 45-24A-32.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24A - Dallas County Municipalities.|Article 3 - Selma.|Part 3 - Motor Vehicles and Transportation.|Section 45-24A-32.03 - Automated Photographic Traffic Signal Enforcement System.

Section 45-24A-32.03Automated photographic traffic signal enforcement system. (a) The city is empowered to utilize an automated photographic traffic signal enforcement system to detect and record traffic signal violations, to issue notices of civil violations by mail, and to prosecute civil violations for the recorded traffic signal violations which may occur within the corporate limits of the city as provided in this part. A civil penalty assessed under this part shall not exceed one hundred dollars ($100), and municipal court costs shall be assessed only in contested cases in the same manner and in the same amounts prescribed for a municipal criminal traffic-control device violation prosecuted as a misdemeanor under Section 32-5A-31, 32-5A-32, or 32-5A-35, or any combination thereof. An additional fee of ten dollars ($10) shall be added to the municipal court costs authorized to be collected in connection with notices issued under this part. Court costs collected pursuant to this part shall be distributed in the same manner as prescribed by law for the distribution of municipal court costs for misdemeanor violations. The additional ten dollars ($10) authorized by this part shall be paid to the Alabama Criminal Justice Information Center as compensation for record keeping with respect to violation notices issued under this part. (b) The city shall cause a sign to be posted at each of a minimum of five roadway entry points to the city to provide motorists with notice that photographic traffic signal enforcement systems are in use. The sign will comply with this requirement if it states substantially the following: "AUTOMATED CAMERAS USED IN RED LIGHT ENFORCEMENT," or if it otherwise gives sufficient notice. (c) Prior to operating a photographic traffic signal enforcement system, the city shall make a public announcement and conduct a public awareness campaign on the use of a photographic traffic signal enforcement system a minimum of 30 days before using the devices. The city may place photographic traffic signal enforcement systems at locations without public notice of the specific location, may change locations without public notice, and may install and move as needed decoy devices designed to resemble photographic traffic signal enforcement systems. (d) The city shall post a sign or signs at each intersection at which a device is located informing motorists that a photographic traffic signal enforcement system is in operation at the intersection. (e) Under no circumstances shall the salary or other compensation of the trained technician be related to the number of notices of violation issued or amount of fines collected. (Act 2010-741, p. 1870, §4.)
AL Code § 45-24A-32.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24A - Dallas County Municipalities.|Article 3 - Selma.|Part 3 - Motor Vehicles and Transportation.|Section 45-24A-32.04 - Notice of Violation; Penalties.

Section 45-24A-32.04Notice of violation; penalties. (a) Prior to imposing a civil penalty under this part, the city shall first mail via first class United States mail a notice of violation to the owner of the motor vehicle which is recorded by the photographic traffic signal enforcement system while committing a traffic signal violation. The notice shall be sent not later than the 30th day after the date the traffic signal violation is recorded to:  (1) The owner's address as shown on the registration records of the Alabama Department of Revenue. (2) If the vehicle is registered in another state or country, to the owner's address as shown on the motor vehicle registration records of the department or agency of the other state or country analogous to the Alabama Department of Revenue. (b) A notice of violation issued under this part shall contain the following: (1) Description of the violation alleged. (2) The date, time, and location of the violation. (3) A copy of recorded images of the vehicle involved in the violation. (4) The amount of the civil penalty to be imposed for the violation. (5) The date by which the civil penalty must be paid.  (6) A statement that the person named in the notice of violation may pay the civil penalty in lieu of appearing at an administrative adjudication hearing. (7) Information that informs the person named in the notice of violation: a. Of the right to contest the imposition of the civil penalty in an administrative adjudication. b. Of the manner and time in which to contest the imposition of the civil penalty. c. That failure to pay the civil penalty or to contest liability is an admission of liability. (8) A statement that a recorded image is evidence in a proceeding for the imposition of a civil penalty. (9) A statement that failure to pay the civil penalty within the time allowed shall result in the imposition of a late penalty not exceeding twenty-five dollars ($25) for each month after the issuance of the order imposing the civil penalty. (10) Any other information deemed necessary by the department. (c) A notice of violation under this part is presumed to have been received on the 10th day after the date the notice of violation is placed in the United States mail. (d) The civil penalty imposed shall be paid within 30 days of the 10th day after the date the notice of violation is mailed. (e) It shall be within the discretion of the trained technician to determine which of the recorded traffic signal violations are prosecuted based upon the quality and legibility of the recorded image. In lieu of issuing a notice of violation, the city may mail a warning notice to the owner. (Act 2010-741, p. 1870, §5.)
AL Code § 45-24A-32.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24A - Dallas County Municipalities.|Article 3 - Selma.|Part 3 - Motor Vehicles and Transportation.|Section 45-24A-32.06 - Order of Municipal Court; Appeal.

Section 45-24A-32.06Order of municipal court; appeal. (a) Following an adjudicative hearing, the municipal court judge shall issue an order stating: (1) Whether the person charged with the civil violation is liable for the violation; and (2) If so, the amount of the civil penalty assessed against the person, along with the fees and costs of court provided for herein. (b) The orders issued under this section may be filed in the office of the Judge of Probate of Dallas County, and shall operate as a judicial lien in the same manner and with the same weight and effect as any other civil judgment filed therein. (c) A person who is found liable after an adjudicative hearing may appeal that finding of civil liability to the circuit court, by filing a notice of appeal with the clerk of the municipal court. The notice of appeal must be filed not later than the 14th day after the date on which the municipal court judge entered the finding of civil liability. The filing of a notice of appeal shall stay the enforcement of the civil penalty. An appeal shall be determined by the circuit court by trial de novo.  (Act 2010-741, p. 1870, §7.)
AL Code § 45-24A-32.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 24A - Dallas County Municipalities.|Article 3 - Selma.|Part 3 - Motor Vehicles and Transportation.|Section 45-24A-32.07 - Appellate Procedures.

Section 45-24A-32.07Appellate procedures. (a) The circuit court hearing an appeal shall use the procedures that apply to criminal convictions in municipal court with the following qualifications: (1) The proceedings shall retain their civil nature on appeal with the circuit court applying the preponderance of the evidence standard. (2) If the person is adjudicated by the circuit court to be responsible for payment of the civil penalty, circuit court costs shall be owed by the person adjudicated responsible, with 100 percent of those court costs retained by the circuit court. Court costs in the circuit court shall be calculated as are court costs for criminal appeals from the municipal court, and in the event the circuit court finds the person appealing to not be responsible, no municipal court costs shall be owed to the city. (3) Regardless of the civil nature of the proceedings, the circuit court, in its discretion and for its administrative convenience, may assign case numbers as for criminal appeals and place the appeals on criminal dockets in the same manner as criminal appeals from municipal court. (4) The circuit court shall sit as trier of both fact and law in the civil proceedings in the circuit court. (5) The city shall be responsible for providing an attorney to represent the city and to prosecute the civil proceedings in the circuit court.  (Act 2010-741, p. 1870, §8.)