reglab/housing_qa huggingface dataset:
AL Code § 45-46-84.23 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 8 - Courts.|Part 5 - Probate.|Division 2 - License Division.|Section 45-46-84.23 - Fees.

Section 45-46-84.23Fees. The judge of probate shall be entitled to charge and collect the same fees that are provided for by law. Refunds for licenses issued by mistake or fact of law shall be made under the conditions and in the manner prescribed by existing state law.  (Act 88-767, 1st Sp. Sess., p. 176, § 4.)
AL Code § 45-46-84.24 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 8 - Courts.|Part 5 - Probate.|Division 2 - License Division.|Section 45-46-84.24 - Payment of Tax Prerequisite to Issuance or Transfer of License; Certificate of Assessment.

Section 45-46-84.24Payment of tax prerequisite to issuance or transfer of license; certificate of assessment. To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for assessment and collection of taxes due on same, no licenses shall be issued to operate motor vehicles on the public highways of this state, nor shall any transfer be made by the judge of probate until the ad valorem tax on such vehicles shall have been paid to the county for the preceding year as evidenced by receipts from the judge. Every person, firm, or corporation driving or owning a motor vehicle who desires to operate a motor vehicle on the public highways of Alabama shall first return such motor vehicle for ad valorem taxation purposes to the judge of probate who shall issue a certificate of assessment on a form prescribed by the State Department of Revenue, shall collect the taxes shown thereon, and shall make a duplicate of the tax receipt and keep same on file in his or her office. The license tag shall be evidence of the payment of the license and ad valorem tax due as provided under this subpart.  (Act 88-767, 1st Sp. Sess., p. 176, § 5.)
AL Code § 45-46-84.25 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 8 - Courts.|Part 5 - Probate.|Division 2 - License Division.|Section 45-46-84.25 - Vehicle Information Required for Assessment.

Section 45-46-84.25Vehicle information required for assessment. Before any vehicle can be assessed, the judge of probate shall be furnished the tag number presently on the vehicle unless such vehicle is new, in which case the judge of probate shall be furnished a bona fide bill of sale from the dealer showing when the vehicle was bought new. In the case of a used car brought into the state from a state which provides that upon sale or transfer of the motor vehicle the tags are either surrendered to an appropriate authority or subsequently reissued by the seller, the judge of probate shall be furnished a bona fide certificate of title properly assigned which shows when the car was sold to an individual, firm, corporation, or association, living or operating in this state. If such tag number or bill of sale or certificate of title is not furnished, the vehicle shall be presumed to have been in the state the entire year for which taxes are being assessed.  (Act 88-767, 1st Sp. Sess., p. 176, § 6.)
AL Code § 45-46-84.26 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 8 - Courts.|Part 5 - Probate.|Division 2 - License Division.|Section 45-46-84.26 - Renewal of License by Mail; Mail Order Fee.

Section 45-46-84.26Renewal of license by mail; mail order fee. The judge of probate, at his or her discretion, may annually mail an application for renewal of licenses to whom such license has been previously issued, such renewal forms required to be received in the license division office prior to the expiration date of the license. Such renewal forms may be in postcard form and with sufficient information thereon to adequately identify and process such renewal. The signature of the licensee thereon and proper remittance shall constitute sufficient authority for the judge of probate to issue such license and return to the licensee by mail provided the application and full payment is received prior to the expiration date. There is hereby established a fee to be entitled mail order fee which shall be the postal cost of mailing the notice and mailing the tag to the applicant plus a fee set by the county commission for each mail order tag which shall not exceed one dollar ($1) per tag sold by mail, and such postal costs and fee, if any is set, shall be collected by the judge of probate at the time of issuance of the tag and paid over to the general fund of the county.  (Act 88-767, 1st Sp. Sess., p. 176, § 7.)
AL Code § 45-46-233 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 23 - Sheriff.|Part 4 - Retirement.|Division 1 - Benefits.|Section 45-46-233 - Receipt of Badge and Pistol Upon Retirement.

Section 45-46-233Receipt of badge and pistol upon retirement. Any individual employed by the Marengo County Sheriff's Office as a law enforcement officer for a period of 10 years or more who retires from the department in good standing may receive from the sheriff, at his or her discretion, without cost, a retired badge and a pistol provided the pistol is furnished by the department.  (Act 2009-365, p. 689, § 1.)
AL Code § 45-46-233.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 23 - Sheriff.|Part 4 - Retirement.|Division 2 - Supernumerary Sheriff.|Section 45-46-233.20 - Election to Become Supernumerary Sheriff.

Section 45-46-233.20Election to become Supernumerary Sheriff. Any sheriff of Marengo County (1) who has served for 13 years as sheriff, and who becomes permanently and totally disabled, proof of such disability being made by certificate of three reputable physicians, or (2) who has served a minimum of 16 years as sheriff and who has reached the age of 52 years may elect to become a Supernumerary Sheriff of Marengo County by filing a written declaration to that effect with the Governor. If the Governor shall find any such declarant qualified under either subdivision (1) or subdivision (2), a commission as Supernumerary Sheriff of Marengo County shall thereupon be issued to such declarant by the Governor.  (Act 79-478, p. 879, § 1.)
AL Code § 45-46-233.21 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 23 - Sheriff.|Part 4 - Retirement.|Division 2 - Supernumerary Sheriff.|Section 45-46-233.21 - Salary; Funding.

Section 45-46-233.21Salary; funding. Each such supernumerary sheriff shall serve for life and receive from the county governing body in equal monthly installments, on the first of each month, an annual salary of 50 percent of the salary of the current Sheriff of Marengo County, which shall be adjustable in like manner with any salary increase the current sheriff shall receive. For every year served as sheriff over 16 years the salary of the supernumerary sheriff shall increase by two percent of the sheriff's salary at the time he or she ceased to serve as sheriff up to a maximum of 62 percent of such salary. The tax collector, if there is a supernumerary sheriff in Marengo County, shall out of the first money collected by him or her pay to the county governing body the sum which shall be paid to the supernumerary sheriff as heretofore set forth. The sum shall be deducted on a pro rata millage basis from payments to the state, county, and all subdivisions and agencies thereof except municipalities to which the person collecting ad valorem taxes is charged with distributing of ad valorem taxes collected under the law. Should such supernumerary sheriff die or otherwise become disqualified as such supernumerary official, any money remaining in such fund shall be refunded to the person by whom it was paid to the county and he or she shall distribute the money refunded to him or her to the state, county, and other subdivisions and agencies on the same pro rata millage basis that it was originally withheld.  (Act 79-478, p. 879, § 2.)
AL Code § 45-46-233.22 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 23 - Sheriff.|Part 4 - Retirement.|Division 2 - Supernumerary Sheriff.|Section 45-46-233.22 - Salary Deductions.

Section 45-46-233.22Salary deductions. The governing body of Marengo County shall immediately upon July 30, 1979, begin deducting from the salary of the sheriff an amount equal to six percent of the annual salary paid to the sheriff. Such sum shall be deducted monthly and distributed at the end of the fiscal year to the tax collector or other person charged with the duties of collecting ad valorem taxes in Marengo County. The tax collector shall distribute this money on a pro rata millage basis to the state, county, and all subdivisions and agencies thereof except municipalities to which ad valorem taxes are paid. If any sheriff coming under this subpart shall end his or her tenure of office prior to becoming supernumerary as provided in Section 45-46-233.20, the tax collector or person charged with collecting the ad valorem taxes shall withhold from the next money collected on a pro rata millage basis a sum equal to one-half of the amount paid by the sheriff to the governing body of the county during his or her tenure in office and such sum shall be paid to the person from whom the money was collected. In the event such person dies prior to payment, the monies shall be paid to his or her spouse or beneficiary.  (Act 79-478, p. 879, § 3.)
AL Code § 45-46-233.23 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 23 - Sheriff.|Part 4 - Retirement.|Division 2 - Supernumerary Sheriff.|Section 45-46-233.23 - Participation.

Section 45-46-233.23Participation. If such sheriff is eligible for retirement under any county or state retirement act, such sheriff may elect to continue thereunder or may withdraw from such act and immediately become eligible under this subpart. No person may participate in both this subpart and any other retirement act of the state or of Marengo County.  (Act 79-478, p. 879, § 4.)
AL Code § 45-46-242 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 1 - 1995 Tax.|Section 45-46-242 - Definitions.

Section 45-46-242Definitions. As used in this subpart, 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 95-781, p. 1856, § 2.)
AL Code § 45-46-242.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 1 - 1995 Tax.|Section 45-46-242.01 - Levy of Tax; Exemptions.

Section 45-46-242.01Levy of tax; exemptions. (a) The County Commission of Marengo County, in its discretion, may levy, in addition to all other taxes including, but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to be levied pursuant to this subpart upon each person, firm, or corporation engaged in the business of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, and any parts of such machines or any motor vehicle, truck trailer, semitrailer, or house trailer shall be one-half of one percent of the sales price. Provided however, when any used motor vehicle, truck trailer, semitrailer, or house trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale of a new or used vehicle, the tax authorized to be levied herein shall be paid on the net difference, that is, the price of the new or used vehicle sold less the credit for the used vehicle taken in trade. (b) 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 subpart.  (Act 95-781, p. 1856, § 3.)
AL Code § 45-46-242.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 1 - 1995 Tax.|Section 45-46-242.02 - Payment of Tax.

Section 45-46-242.02Payment of tax. The tax levied by the county commission pursuant to this subpart shall be collected by the State Department of Revenue or otherwise as provided by resolution of 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 department a report in the form prescribed by the department. 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 pursuant to this subpart, 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 department may require. Any person subject to the tax levied pursuant to this subpart may defer reporting credit sales until after their collection, and in that event, 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 department under this section shall be available for inspection by the county commission, or its designee.  (Act 95-781, p. 1856, § 4.)
AL Code § 45-46-242.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 1 - 1995 Tax.|Section 45-46-242.03 - Addition of Tax to Sales Price or Admission Fee.

Section 45-46-242.03Addition of tax to sales price or admission fee. Each person engaging or continuing in a business subject to the tax levied pursuant to this subpart, 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 pursuant to this subpart 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 95-781, p. 1856, § 5.)
AL Code § 45-46-242.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 1 - 1995 Tax.|Section 45-46-242.04 - Collections and Enforcement.

Section 45-46-242.04Collections and enforcement. The tax levied pursuant to this subpart shall constitute a debt due the 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 department shall collect the tax, enforce this subpart, and have and exercise all rights and remedies that the state or the department has for collection of the state sales and use tax. The department may employ special counsel as is necessary to enforce collection of the tax levied pursuant to this subpart and to enforce this subpart. The department shall pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected by it for the county.  (Act 95-781, p. 1856, § 6.)
AL Code § 45-46-242.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 1 - 1995 Tax.|Section 45-46-242.05 - Application of State Statutes.

Section 45-46-242.05Application of state statutes. 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 subpart shall apply to the tax levied pursuant to this subpart. The State Commissioner of Revenue and the department shall have and exercise the same powers, duties, and obligations with respect to the tax levied pursuant to this subpart 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 subpart to the tax levied pursuant to this subpart, and to the administration and enforcement of this subpart, are incorporated by reference and made a part of this subpart as if fully set forth herein.  (Act 95-781, p. 1856, § 7.)
AL Code § 45-46-242.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 1 - 1995 Tax.|Section 45-46-242.06 - Charge for Collection.

Section 45-46-242.06Charge for collection. The department shall charge the county for collecting the tax levied pursuant to this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner and the 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 the county for that month. The Commissioner of Revenue shall pay into the State Treasury all amounts collected under this subpart, as the tax is received by the department on or before the first day of each successive month. The commissioner shall certify to the Comptroller the amount collected and paid into the State Treasury for the benefit of the county during the month immediately preceding the certification. The Comptroller shall issue a warrant each month payable to the county treasurer in an amount equal to the certified amount which shall be paid into the county general fund to be used exclusively for payment of the cost of the purchase of land, planning, construction, and equipping of a new county jail, or the payment of the principal of and interest on any bonds, warrants, or other obligation issued by or on behalf of the county to finance the costs of a new county jail, as well as the expenses of issuance of any bonds, warrants, or other obligations. When a single bond issue necessary for the purchase of land, planning, constructing, and equipping of a new county jail shall be retired, the additional tax levied pursuant to this subpart shall no longer be collected. No provision shall be made, except by a subsequent vote of the people, for this tax to be continued after the initial bond is authorized.  (Act 95-781, p. 1856, § 8.)
AL Code § 45-46-242.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 1 - 1995 Tax.|Section 45-46-242.07 - Issuance Fee on Motor Vehicle Tags or Plates.

Section 45-46-242.07Issuance fee on motor vehicle tags or plates. In addition to all other issuance fees currently provided by law, the county officer charged with the duty and responsibility of issuing motor vehicle license tags and plates in the county shall assess and collect an issuance fee of five dollars ($5) on each tag or plate issued. The proceeds from the additional fee shall be used for the construction and maintenance of the new county jail, and to repay any debt incurred by the county in constructing the new county jail.  (Act 95-781, p. 1856, § 9.)
AL Code § 45-46-242.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 2 - 2004 Tax.|Section 45-46-242.20 - Definitions.

Section 45-46-242.20Definitions. As used in this subpart, 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 2004-287, p. 402, § 2.)
AL Code § 45-46-242.21 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 2 - 2004 Tax.|Section 45-46-242.21 - Levy of Tax; Exemptions.

Section 45-46-242.21Levy of tax; exemptions. (a) The County Commission of Marengo County may levy, in addition to all other taxes including, but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts. (b) 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 subpart.  (Act 2004-287, p. 402, § 3.)
AL Code § 45-46-242.22 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 2 - 2004 Tax.|Section 45-46-242.22 - Payment of Tax.

Section 45-46-242.22Payment of tax. The tax levied by this subpart shall be collected by the State Department of Revenue, or other entity as authorized by 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 department a report in the form prescribed by the department. 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 department may require. Any person subject to the tax levied by this subpart 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 department under this section shall be available for inspection by the county commission, or its designee.  (Act 2004-287, p. 402, § 4.)
AL Code § 45-46-242.23 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 46 - Marengo County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 2 - 2004 Tax.|Section 45-46-242.23 - Addition of Tax to Sales Price or Admission Fee.

Section 45-46-242.23Addition of tax to sales price or admission fee. Each person engaging or continuing in a business subject to the tax levied by this subpart, 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 subpart 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 2004-287, p. 402, § 5.)