reglab/housing_qa huggingface dataset:
AL Code § 40-17A-15 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17A - Drugs and Controlled Substances Excise Tax.|Section 40-17A-15 - Disposition of Revenue.

Section 40-17A-15Disposition of revenue. All taxes or other funds received or collected by the Department of Revenue of the State of Alabama under the provisions of this chapter remaining after the payment of the expenses of administration and enforcement of this chapter shall be deposited into the State Treasury to the credit of the State General Fund. (Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §15.)
AL Code § 40-17A-16 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17A - Drugs and Controlled Substances Excise Tax.|Section 40-17A-16 - Intent of Chapter.

Section 40-17A-16Intent of chapter. It is declared to be the intent of this chapter to levy this tax upon illegal drugs in an effort to compensate for the lost revenue from a section of the economy that has not heretofore borne its fair share of the tax burden. This chapter is not intended to inculpate anyone or otherwise cause any individual to incriminate himself or herself in violation of that person's constitutional rights. (Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §16.)
AL Code § 40-19-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 19 - Motor Carrier Mileage Tax.|Section 40-19-1 - Definitions.

Section 40-19-1Definitions. The following words, terms and phrases, when used in this chapter, shall have meanings ascribed to them in this section, except where the context clearly indicates a different meaning: (1) VEHICLE TRANSPORTING PROPERTY. A straight truck with two axles, a trailer, a truck semitrailer with three axles, and a straight truck with three axles. (2) MOTOR CARRIER. Any person, firm, partnership, association, joint stock company, corporation, lessee, trustee, or receiver appointed by any court controlling, operating, or managing any motor vehicle used for the transportation of persons or property for hire. (3) DEPARTMENT. The Department of Revenue of the State of Alabama. (4) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (5) TAXPAYER. Any person, firm, partnership, association, joint stock company, corporation, lessee, trustee, or receiver appointed by any court liable for taxes under this chapter. (6) PERSON. Any individual, firm, copartnership, association, corporation, receiver, trustee, or any other group or combination acting as a unit, and the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context. (7) SEATING CAPACITY. The actual number of regular passenger-carrying seats in a motor vehicle. (8) REGULAR PASSENGER-CARRYING SEATS. A seat ordinarily and customarily used by one passenger but does not include folding or collapsible emergency aisle seats. (9) AXLE. A shaft on which a wheel or wheels run and, for the purposes of this article, two such shafts connected in tandem and commonly known as a tandem axle shall be considered one axle when not equipped with dual wheels on either end of either shaft of such tandem axle. (10) TOUR BUS. Any motor vehicle used for hire for transportation of persons and their personal property on a charter which originates within or without the boundaries of the State of Alabama, the itinerary of which is not of an established, repetitively scheduled nature utilizing routes and time schedules approved by the Public Service Commission. (Acts 1939, No. 664, p. 1050, §1; Code 1940, T. 48, §301(33); Acts 1992, 2nd Ex. Sess., No. 92-710, p. 205, §3.)
AL Code § 40-19-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 19 - Motor Carrier Mileage Tax.|Section 40-19-2 - To Whom Tax Paid; Motor Carrier Fund, Exemptions.

Section 40-19-2To whom tax paid; Motor Carrier Fund, exemptions. (a) The mileage tax required under the provisions of this chapter to be paid by the contract carriers and common carriers, subject to the provisions of this chapter, to the state as compensation for use of the public highways of the state shall be paid to the Department of Revenue as required under this chapter. All said mileage taxes, fees, and penalties collected by the Department of Revenue shall be paid into the Treasury upon receipt thereof and shall be kept separate and apart by the Treasurer in said fund, to be known as the Motor Carrier Fund. (b) All tour buses are exempt from the tax imposed by this chapter. (c) All vehicles used as a "chartered party" vehicle and used in support of a "charter party" contract in compliance with International Registration Plan (IRP), requirements shall be exempt from the tax imposed by this chapter when used in support of a charter party contract. (Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 168, p. 191; Code 1940, T. 51, §715; Acts 1951, No. 841, p. 1472, §1; Acts 1992, 2nd Ex. Sess., No. 92-710, p. 205, §4.)
AL Code § 40-19-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 19 - Motor Carrier Mileage Tax.|Section 40-19-3 - Tax Imposed; Constitutes Debt Collectible by Civil Action.

Section 40-19-3Tax imposed; constitutes debt collectible by civil action. Every motor carrier of persons for hire traversing the highways of the state, subject to the provisions of an act known as the Alabama Motor Carrier Act of 1939 [Chapter 3 of Title 37], shall pay to the State of Alabama into the fund of the state Department of Revenue as contribution to the maintenance, repair, and policing of public highways for each mile actually operated within the state on such public highways, whether such vehicle is loaded or empty, a mileage tax of one-fourth cent per mile on all passenger vehicles with a seating capacity of not less than nine nor more than 16 passengers; a mileage tax of one-half cent per mile on all passenger vehicles with a seating capacity of not less than 17 nor more than 21 passengers; a mileage tax of three-fourths cent per mile on all passenger vehicles with a seating capacity of not less than 22 nor more than 25 passengers; and a mileage tax of one cent per mile on all passenger vehicles with a seating capacity exceeding 25 passengers. "Seating capacity," for the purpose of this chapter, means the actual number of regular passenger-carrying seats in a motor vehicle; and "regular passenger-carrying seat," as used in this chapter means a seat ordinarily and customarily used by one passenger but does not include folding or collapsible emergency aisle seats; provided, that the number of such folding or collapsible aisle seats shall not be greater in number than 25 percent of the regular seats in such vehicle; and provided further, that, where any seats in the vehicle are not distinguished by separate cushions or backs, one seat shall be counted for each 18 inches of space on any such seat. The taxes imposed by this chapter shall be increased 50 percent if the annual license tax prescribed by the laws of this state on like vehicles is not paid. Such mileage tax shall be paid by such motor carrier in addition to all property, franchise, license or other taxes, fees and charges now or hereafter provided by law. The tax levied shall constitute a debt due the State of Alabama and may be collected by civil action in addition to the methods provided in this chapter. (Acts 1939, No. 664, p. 1050, §2; Code 1940, T. 48, §301(34); Acts 1961, No. 673, p. 923.)
AL Code § 40-19-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 19 - Motor Carrier Mileage Tax.|Section 40-19-4 - Taxes Payable in Monthly Installments; Returns.

Section 40-19-4Taxes payable in monthly installments; returns. The taxes levied under the provisions of this chapter shall be due and payable in monthly installments on or before the fifteenth day of the month next succeeding the month in which the tax accrues. On or before the fifteenth day of each month, every motor carrier on whom the taxes levied by this chapter are imposed shall render to the Department of Revenue on a form prescribed by the department a true and correct statement showing: The mileage traveled on the highways of this state for the preceding month, or portion thereof and the number, kind, motor number and make of the motor vehicle so operated, together with such other information as the department may demand and require, and, at the time of making such monthly report, such person shall compute the taxes due and shall pay to the Department of Revenue the amount of taxes shown to be due. The Department of Revenue, for good cause, may extend the time for making any return required under the provisions of this chapter, but the time for filing any such return shall not be extended for a period greater than 60 days from the date such return is due to be made. (Acts 1939, No. 664, p. 1050, §3; Code 1940, T. 48, §301(35).)
AL Code § 40-19-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 19 - Motor Carrier Mileage Tax.|Section 40-19-5 - Records and Reports.

Section 40-19-5Records and reports. (a) It shall be the duty of every motor carrier subject to the tax imposed by this chapter to keep and preserve suitable records of the mileage traveled by every vehicle subject hereto and such other books or accounts as may be necessary to determine the amount of tax for which such motor carrier is liable under the provisions of this chapter, showing the number, make, motor number or vehicle identification number in lieu of the motor and the serial numbers of the motor vehicle so operated, and all such books and records shall be open for examination at any time by the department or its duly authorized agent. The department is given full power and authority to prescribe records to be kept and reports to be made by such companies to facilitate collection of mileage tax imposed by this chapter. (b) Any person subject to the provisions of this chapter who shall fail to make the reports or any of them as required in this chapter or who shall fail to keep the records as required in this chapter shall be guilty of a misdemeanor and, upon conviction, shall be punished as is provided in case of conviction for a misdemeanor for each offense. Each month of such failure shall constitute a separate offense. (Acts 1939, No. 664, p. 1050, §§4, 5; Code 1940, T. 48, §§301(36), 301(37).)
AL Code § 40-19-11 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 19 - Motor Carrier Mileage Tax.|Section 40-19-11 - Reciprocal Agreements With Other States.

Section 40-19-11Reciprocal agreements with other states. The Department of Revenue is empowered to enter into reciprocal agreements or contracts with other states constituting a fair exchange of rights or privileges in regard to the use of the highways of this state by motor vehicles operated for hire under the provisions of this chapter. The said reciprocal agreement or contract can be annulled on notice issued to either party by the other party thereto within 30 days thereafter. (Acts 1939, No. 664, p. 1050, §14; Code 1940, T. 48, §301(46).)
AL Code § 40-19-12 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 19 - Motor Carrier Mileage Tax.|Section 40-19-12 - Suspension or Revocation of Certificate or Permit Upon Delinquency.

Section 40-19-12Suspension or revocation of certificate or permit upon delinquency. When any motor carrier shall be delinquent in paying the mileage tax as provided in this chapter for a period of 60 days, the Department of Revenue shall notify the Alabama Public Service Commission of such default in writing, and the Alabama Public Service Commission may suspend or may revoke, after public hearing, any and all certificates of public convenience and necessity or permits that are in force and effect of said motor carrier which is in default of the payment of said mileage tax. (Acts 1939, No. 664, p. 1050; Code 1940, T. 48, §301(47).)
AL Code § 40-19-13 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 19 - Motor Carrier Mileage Tax.|Section 40-19-13 - Department of Revenue to Prescribe Rules, Etc.

Section 40-19-13Department of Revenue to prescribe rules, etc. The Department of Revenue is empowered and directed to collect all of the mileage taxes under this chapter. In order to ascertain the mileage traveled in this state by motor vehicles subject to the provisions of this chapter, the Department of Revenue shall prescribe the records to be kept and reports to be made by said contract carriers and common carriers subject to said section; and, on or before the fifteenth day of each month, each such carrier shall file with the Department of Revenue, in accordance with its requirements, a statement verified under oath by the carrier, or by a person having knowledge of the facts and duly designated therefor by the carrier, showing the mileage traveled in this state by each motor vehicle subject to the provisions of this chapter, operated by such carrier during the preceding calendar month, and shall, at the time of filing of such report, pay to the Department of Revenue the mileage tax reflected by it. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §716.)
AL Code § 40-19-14 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 19 - Motor Carrier Mileage Tax.|Section 40-19-14 - Penalty for Violations.

Section 40-19-14Penalty for violations. Every motor carrier and every officer, agent, or employee of any such motor carrier and every other person who violates or causes or aids or abets any violation of any provision of this chapter or order, rule, or regulation of the Department of Revenue or of the Alabama Public Service Commission under the provisions of this chapter, or who knowingly makes any false or erroneous statement, report, or representation to the Alabama Public Service Commission or to the Department of Revenue, with respect to any matter placed under the jurisdiction of the Alabama Public Service Commission or the Department of Revenue by this chapter, or who shall knowingly make any false entry in the accounts or records required to be kept pursuant to the authority granted by this chapter, or who shall knowingly fail to keep, or who shall knowingly destroy or mutilate any such accounts or records shall be punished by a fine not to exceed $500 or by imprisonment in the county jail for not exceeding one year, or both such fine and imprisonment. Prosecutions may be had in the circuit court of any county of which the offense or any part thereof shall have occurred. All fines and forfeitures collected under the provisions of this chapter shall be paid into the Treasury of the State of Alabama and placed to the credit of the Alabama Department of Public Safety. (Acts 1939, No. 664, p. 1050, §16; Code 1940, T. 48, §301(48).)
AL Code § 40-19-15 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 19 - Motor Carrier Mileage Tax.|Section 40-19-15 - Employment of Personnel for Collection of Tax.

Section 40-19-15Employment of personnel for collection of tax. The Department of Revenue is empowered to employ such agents or employees as are necessary for the collection of said mileage tax. (Acts 1939, No. 664, p. 1050, §17; Code 1940, T. 48, §301(49).)
AL Code § 40-19-16 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 19 - Motor Carrier Mileage Tax.|Section 40-19-16 - Bond or Other Security for Collection of Tax.

Section 40-19-16Bond or other security for collection of tax. Every such motor carrier shall file with the Department of Revenue a bond in the sum not to exceed $1,000, made payable to the State of Alabama to insure the collection of such mileage tax. Such bond to be approved by the Commissioner of the Department of Revenue; provided, that the Commissioner of the Department of Revenue may accept bonds issued by the State of Alabama or other adequate security in lieu of such bond. (Acts 1939, No. 664, p. 1050, §18; Code 1940, T. 48, §301(50).)
AL Code § 40-19-17 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 19 - Motor Carrier Mileage Tax.|Section 40-19-17 - Motor Carrier Fund.

Section 40-19-17Motor Carrier Fund. All such mileage tax, penalties, fees and amounts collected under this chapter shall be paid into the Treasury within 30 days after their receipt and shall be kept separate and apart from all other funds by the Treasurer in a fund to be known as the Motor Carrier Fund. The Motor Carrier Fund shall be used as follows: (1) Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and the management of the said department shall be deducted, as a first charge thereon, from the taxes collected under and pursuant to this chapter; provided, that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses of operating said department for each fiscal year. (2) For the payment of all necessary expenses, as approved by the Governor, of the Public Service Commission incurred in the discharge of its duties under Chapter 3 of Title 37; provided, that the amount of expense, including salary, travel, equipment, and all items of cost necessary for the enforcement of the provisions of this chapter shall be limited to the amounts appropriated therefor by the Legislature in the general appropriation bill and shall be budgeted, allotted and expended pursuant to Article 4 of Chapter 4 of Title 41. The remainder of said Motor Carrier Fund shall be paid at the end of each fiscal year, or quarterly as determined by the Governor, into the State Highway Fund, to be used for the maintenance and construction of public highways in the state. (Acts 1935, No. 194, p. 256; Acts 1939, No. 664, p. 1050, §19; Code 1940, T. 48, §301(51); Code 1940, T. 51, §717; Acts 1951, No. 841, p. 1472, §2.)
AL Code § 40-22-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 22 - Recordation Tax.|Section 40-22-3 - Tax on Mortgages Not Applicable to Any Bank Unless Applicable to All.

Section 40-22-3Tax on mortgages not applicable to any bank unless applicable to all. The term "bank" as used in this section shall be held to mean a corporation holding a charter issued by the Comptroller of the United States or the banking authorities of the State of Alabama and duly authorized to receive funds on deposit, to be repaid on demand, and to carry on the general business of banking and subject to all the laws of the state applicable to corporations carrying on the business of banking. No tax as levied by the state in the recording of mortgages of whatever kind filed for record in the probate court in any county in the state shall be levied upon or collected from any bank in this state unless the said tax shall be applicable to and collected from all banks and banking institutions doing business in the State of Alabama. (Acts 1947, No. 181, p. 66.)
AL Code § 40-22-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 22 - Recordation Tax.|Section 40-22-4 - Exemption of Production Credit Corporations and Associations.

Section 40-22-4Exemption of production credit corporations and associations. No tax levied upon the recordation of mortgages, deeds of trust, and instruments of like character shall be levied upon or collected from any corporation or association organized pursuant to Subchapter IV of Chapter 7, Title 12, United States Code Annotated, with respect to any instrument executed to secure a loan made by it to one of its members for general agricultural purposes, the provisions of any other law to the contrary notwithstanding. (Acts 1951, No. 540, p. 953.)
AL Code § 40-22-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 22 - Recordation Tax.|Section 40-22-5 - Exemption of Certain Farm Loans From Tax.

Section 40-22-5Exemption of certain farm loans from tax. No tax levied upon the recordation of mortgages, deeds of trust, and instruments of like character shall be levied upon or collected from any corporation or association engaged exclusively in making farm or crop loans, with respect to any instrument executed to secure a loan made by it to one of its stockholders or members for general agricultural purposes, the provisions of any other law to the contrary notwithstanding. The exemption provided herein shall apply to all deeds, mortgages, and instruments of like character executed to those corporations and associations created and chartered under the provisions of that act of Congress known as the Federal Farm Loan Act, as amended by the Farm Credit Act of 1933. (Acts 1953, No. 841, p. 1131; Acts 1969, No. 503, p. 960.)
AL Code § 40-22-5.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 22 - Recordation Tax.|Section 40-22-5.1 - Exemption of Certain Conveyances by Religious Organizations From Tax.

Section 40-22-5.1Exemption of certain conveyances by religious organizations from tax. No tax under Section 40-22-1 shall be levied upon the recordation of any deed, bill of sale, or any similar instrument or conveyances of like character which conveys title to or any interest in any real or personal property within this state and which is executed and delivered for the purpose of carrying out the division of any church, congregation, parish, religious congregation, religious assembly, diocese, or other religious organization into two or more similar organizations or for the purpose of carrying out a merger or consolidation of any two or more such religious organizations into a single organization. This exemption shall apply to such recording regardless of the date on which the division, merger, or consolidation occurred. (Acts 1976, No. 274, p. 304.)
AL Code § 40-22-6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 22 - Recordation Tax.|Section 40-22-6 - Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Generally.

Section 40-22-6Tax upon recording transfer of instrument recorded by exempt institution - Generally. If any mortgage, deed of trust, contract of conditional sale, or other instrument of like character heretofore or hereafter filed for record in any probate office of this state which was or shall be given to secure the payment of any debt incurred to a corporation, organization, or institution now or hereafter exempt by law from the payment of the recording privilege tax imposed by Section 40-22-2 and upon which such recording privilege tax has not been previously paid has been heretofore or be hereafter transferred to a person, corporation, organization, or institution not exempt from payment of such tax and such transfer is presented for record within this state, such transfer shall be received for record upon payment of the privilege tax imposed by said section upon the then unpaid balance of the secured debt and the recording fees of the probate judge. (Acts 1951, No. 816, p. 1449, §1.)
AL Code § 40-22-7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 22 - Recordation Tax.|Section 40-22-7 - Tax Upon Recording Transfer of Instrument Recorded by Exempt Institution - Certification of Payment of Tax.

Section 40-22-7Tax upon recording transfer of instrument recorded by exempt institution - Certification of payment of tax. Upon the filing for record of a transfer under Section 40-22-6 and upon payment of such tax and recording fees, the probate judge or his clerk shall certify on such transfer the fact that the said tax has been paid; and, when so certified by the probate judge or his clerk, such transfer and all subsequent transfers thereof shall be admitted to record in any county wherein any of the property mentioned in the mortgage, deed of trust, contract of conditional sale, or other instrument of like character so transferred is situated without the payment of any further tax thereon, except the fee to the probate judge for recording such transfer. (Acts 1951, No. 816, p. 1449, §2.)