reglab/housing_qa huggingface dataset:
AL Code § 45-21-241.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 2 - Tax, Sales and Use.|Division 2 - Paralleling State Tax.|Section 45-21-241.20 - Definitions.

Section 45-21-241.20Definitions. All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, providing for the levy of a state sales tax shall, wherever used in this subpart, have the same meanings respectively ascribed to them in those sections, except where the context herein clearly indicates a different meaning. In addition, the following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COUNTY. Crenshaw County. (2) MONTH. The calendar month. (3) STATE SALES TAX. The tax imposed by the state sales tax statutes. (4) STATE SALES TAX STATUTES. Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4 which levy a certain retail sales tax, and include all statutes, including amendments to those sections, which expressly set forth any exceptions from the computation of the tax levied by those sections, and all other statutes which expressly apply to, or purport to affect, the administration of those sections and the incidence and collection of the tax imposed therein. (5) STATE USE TAX. The tax imposed by the state use tax statutes. (Act 89-486, p. 1016, §1.)
AL Code § 45-21-241.21 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 2 - Tax, Sales and Use.|Division 2 - Paralleling State Tax.|Section 45-21-241.21 - Authorization to Levy Tax; Referendum; Exemptions.

Section 45-21-241.21Authorization to levy tax; referendum; exemptions. (a) The county commission is authorized to levy and impose, in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county privilege license tax paralleling the state sales and use tax, such privilege license tax to be determined by the application of rates against gross sales or gross receipts, as the case may be. The rate of such tax shall not be more than one percent. Such tax shall become effective July 1, 1989, and shall remain in effect through September 30, 1991, unless a majority of the qualified electors of Crenshaw County vote in favor of the continuation of collection of the tax in a referendum held at the same time as the general election in November of 1990. Notice of the referendum shall be given by the Judge of Probate of Crenshaw County, which notice shall be published once a week for three successive weeks before the day of the election. On the ballots to be used at the election, the proposition to be voted on shall be stated substantially as follows:  "Do you favor the continuation of the additional sales and use tax authorized to be levied by Act No. 486 of the 1989 Regular Session?" (b) If a majority of the votes cast at the election are affirmative votes, this subpart shall continue to be in full force and effect past September 30, 1991. If a majority of the votes cast are in the negative, this act shall have no further legal effect past September 30, 1991. The Judge of Probate of Crenshaw County shall certify the results of the election to the Secretary of State and to the Crenshaw County Commission. (c) There are exempted, however, from this section and from the computation of the amount of the additional tax imposed in this section, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales and use tax statutes from the computation of the amount of tax. (Act 89-486, p. 1016, §2.)
AL Code § 45-21-241.22 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 2 - Tax, Sales and Use.|Division 2 - Paralleling State Tax.|Section 45-21-241.22 - Payment of Tax.

Section 45-21-241.22Payment of tax. All taxes levied in this subpart shall be paid to and collected by the State Department of Revenue at the same time and in the same manner as state sales and use taxes are paid. On or prior to the due dates of the tax herein levied, each person subject to such tax shall file with the State Department of Revenue a report or return in such form as may be prescribed by the department, setting 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 such sales and gross receipts of all such business transactions. Such report shall also include such other items of information pertinent to the tax and the amount thereof as the State Department of Revenue may require. Any person subject to the tax levied may defer reporting credit sales until after their collection, and in the event such person so defers reporting them, such person shall thereafter include in each monthly report all credit collections made during the month preceding, and shall pay the tax due thereon at the time of filing such report. All reports or returns filed with the State Department of Revenue under this section shall be available for inspection by the Crenshaw County Commission, or its designated agent, at reasonable times during business hours.  (Act 89-486, p. 1016, §3.)
AL Code § 45-21-241.23 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 2 - Tax, Sales and Use.|Division 2 - Paralleling State Tax.|Section 45-21-241.23 - Addition of Tax to Sales Price or Admission Fee.

Section 45-21-241.23Addition of tax to sales price or admission fee. Each person engaging or continuing within Crenshaw County in a business subject to the tax levied in Section 45-21-241.21, 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 sale or admission. It shall be unlawful for any person subject to the tax levied 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 sale 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.  (Act 89-486, p. 1016, §4.)
AL Code § 45-21-241.24 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 2 - Tax, Sales and Use.|Division 2 - Paralleling State Tax.|Section 45-21-241.24 - Collection and Enforcement.

Section 45-21-241.24Collection and enforcement. The tax imposed by this subpart shall constitute a debt due Crenshaw County and may be collected as provided by law. The tax, 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 tax is due or who is required to collect the tax. All of the provisions of the revenue laws of this state which apply to enforcement of liens for license taxes due this state shall apply fully to the collection of the tax herein levied and the State Department of Revenue, for the use and benefit of Crenshaw County, shall collect such tax and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that this state or the department has for collection of the state sales and 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 tax levied by this subpart, and to otherwise 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 tax collected by it for Crenshaw County.  (Act 89-486, p. 1016, §5.)
AL Code § 45-21-241.25 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 2 - Tax, Sales and Use.|Division 2 - Paralleling State Tax.|Section 45-21-241.25 - Application of State Statutes.

Section 45-21-241.25Application of state statutes. All provisions of the state sales and use tax statutes with respect to payment, assessment, and collection of the state tax, making of reports, and keeping and preserving records with respect thereto, penalties for failure to pay the tax, the promulgation of 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 when applied to the tax levied in Section 45-21-241.21 shall apply to the county tax levied under this subpart. The State Commissioner of Revenue and the State Department of Revenue shall have and exercise the same powers, duties, and obligations with respect to the county tax levied under this subpart that are imposed on such commissioner and department, respectively, by the state tax statutes. All provisions of the state sales and use tax statutes that are made applicable by this subpart to the county tax levied under this subpart and to the administration and enforcement of this subpart are hereby incorporated herein by reference and made a part hereof as if fully set forth herein. (Act 89-486, p. 1016, §6.)
AL Code § 45-21-241.26 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 2 - Tax, Sales and Use.|Division 2 - Paralleling State Tax.|Section 45-21-241.26 - Charge for Collection; Disposition of Funds.

Section 45-21-241.26Charge for collection; disposition of funds. The State Department of Revenue shall charge Crenshaw County for collecting the special county tax levied under this subpart. The amount of percentage of total collections may be agreed upon by the Commissioner of Revenue and the Crenshaw County Commission, but the charge shall not exceed 10 percent of the total amount of the special county tax collected in Crenshaw County under this subpart. The charge for collecting the special tax may be deducted each month from the gross revenues from the special tax before certification of the amount of the proceeds thereof due Crenshaw County for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected under this subpart as the tax is received by the Department of Revenue. On or before the first day of each successive month, commencing with the month following the month in which the department makes the first collection hereunder, the commissioner shall certify to the Comptroller that amount of the tax collected under this subpart and paid into the State Treasury for the benefit of Crenshaw County. During each month, the commissioner may deduct from the tax collected in that month, the charge due the department for the collection of the tax for the county. It shall be duty of the Comptroller to issue a warrant each month payable to the County Treasurer of Crenshaw County in his or her official capacity in an amount equal to the amount so certified by the Commissioner of Revenue as having been collected for the use of the county. The Comptroller shall then deliver to the Crenshaw County Commission the balance remaining. All revenues arising from the taxes herein levied shall be distributed by the Crenshaw County Commission as follows:  (1) Twenty percent of the total net proceeds shall be distributed to the municipalities from which proceeds originated. (2) Ten percent of the total proceeds shall be distributed to the volunteer and municipal fire departments and rescue squads in the county. The proceeds shall be distributed in equal shares to each fire department and rescue squad. (3) Thirty percent of the total net proceeds shall be deposited for revenue reserve fund in the county general fund. On September 30, of each year, 60 percent of the monies in the reserve fund shall be appropriated to the industrial development authority in the county and 40 percent shall be deposited in a general fund for the county for industrial development uses. (4) The remainder of the total net proceeds shall be deposited in the county general fund. (Act 89-486, p. 1016, §7; Act 91-525, p. 928, §1; Act 95-653, p. 1365, §1; Act 2000-353, p. 553, §1; Act 2004-430, p. 734, §1.)
AL Code § 45-22-80 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 8 - Courts.|Part 1 - Circuit Court.|Division 1 - Compensation.|Section 45-22-80 - Compensation of Clerk and Register.

Section 45-22-80Compensation of clerk and register. (a) The person holding the office of clerk and register of the circuit court in Cullman County shall receive an annual supplemental salary, paid from the county treasury. The salary supplement shall be fixed at an amount equal to the supplemental salary upon which the Democratic Party based its assessment of filing fees for candidates for the office of Circuit Clerk and Register of Cullman County in the 1982 primary election. (b) All salary supplements and expense allowances paid from the Cullman County Treasury to the person holding the office of Clerk and Register of the Cullman County Circuit Court during the period beginning on January 16, 1977, and ending on September 30, 1984, are ratified, confirmed, and approved by this section. (c) The salary supplement authorized by subsection (a) shall be made retroactive to the fiscal year beginning on October 1, 1984. (Act 85-643, p. 981, §§1-3.)
AL Code § 45-22-80.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 8 - Courts.|Part 1 - Circuit Court.|Division 2 - Forms.|Section 45-22-80.20 - Trial Sheets, Case Action Summary Sheets, and Minute Books.

Section 45-22-80.20Trial sheets, case action summary sheets, and Minute Books. (a) In the 32nd Judicial Circuit, all orders and decrees may be made and entered by circuit judges sitting in and for the circuit on a sheet or sheets now commonly called trial sheets or case action summary sheets. There shall be a trial sheet or case action summary sheet or sheets for each case docketed in the courts properly identified by the style of the case and a case number. (b) After all orders and decrees have been made and entered, in any case, by the circuit judge or judges sitting in and for the circuit, the clerk of the circuit court of the circuit shall file the sheets in numerical order in well bound books labeled "Minute Books" and such judgments or decrees shall have the same force and effect as minutes of the circuit court of the circuit prior to the passage and approval of this section. (Act 84-461, p. 1072, §§1, 2; Act 84-643, p. 1296, §§1, 2.)
AL Code § 45-22-83 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 8 - Courts.|Part 4 - Probate Court.|Division 1 - Compensation.|Section 45-22-83 - Salary; Expense Allowance.

Section 45-22-83Salary; expense allowance. Effective May 1, 1999, the salary of the Judge of Probate of Cullman County shall be increased by three thousand dollars ($3,000) per annum payable in equal monthly installments from the general fund of the county and the expense allowance provided to the judge of probate shall be reduced by three thousand dollars ($3,000) per annum.  (Act 99-171, p. 199, §1.)
AL Code § 45-22-83.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 8 - Courts.|Part 4 - Probate Court.|Division 2 - Forms.|Section 45-22-83.20 - Petition or Referendum Election.

Section 45-22-83.20Petition or referendum election. (a) In Cullman County, for petitions or in referendum elections, the judge of probate is authorized to use the following form to distinguish and identify signees:  PETITION OR REFERENDUM ELECTION (Underline Whichever Applies)  DATE:  NAME: ADDRESS: CITY _____ COUNTY _____ STATE _____ ZIP CODE _____ COMPLETE ONE OF THE FOLLOWING: DATE OF BIRTH ___________________________ DRIVER'S LICENSE _________________________ SOCIAL SECURITY NUMBER _________________ (b) The judge of probate shall void any form that is used for a petition or referendum election that does not include enough information to distinguish and identify the signee. (Act 91-452, p. 826, §§1, 2.)
AL Code § 45-22-83.40 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 8 - Courts.|Part 4 - Probate Court.|Division 3 - Funding and Fees.|Section 45-22-83.40 - Fee for Copies.

Section 45-22-83.40Fee for copies. Pursuant to the authority granted in subsection (d) of Section 12-19-90, the Judge of Probate of Cullman County shall set the fee for supplying a copy of an instrument. The fee shall be in lieu of any other fee prescribed by law for the service. The money shall be charged and paid into the county treasury.  (Act 85-127, 1st Sp. Sess., p. 199, §1.)
AL Code § 45-22-83.41 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 8 - Courts.|Part 4 - Probate Court.|Division 3 - Funding and Fees.|Section 45-22-83.41 - Special Recording Fee.

Section 45-22-83.41Special recording fee. (a) A special recording fee of one dollar ($1) shall be collected by the Judge of Probate of Cullman County, with respect to each real property instrument and each personal property instrument that may be filed for record in the office of the judge of probate and for the recording of other instruments and documents in the probate office in the discretion of the governing body of the county, and no such instrument shall be received for record in the office of the judge of probate unless the special recording fee of one dollar ($1) is paid thereon. The special recording fee shall be in addition to all other fees, taxes, and other charges required by law to be paid upon the filing for record of any real property instrument or personal property instrument, and for the recording of other instruments and documents in the probate office in the discretion of the governing body of the county. (b) The special recording fee of one dollar ($1) as provided for by subsection (a) shall, by the twentieth of the month following its collection, be deposited by the judge of probate into the treasury of Cullman County and kept in a special fund to the credit of the judge of probate. The special fund shall be expended by the judge of probate, at his or her discretion, for the general operations of his or her office. (Act 84-599, p. 1234, §§1, 2; Act 85-131, 1st Sp. Sess., p. 202, §1.)
AL Code § 45-22-83.42 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 8 - Courts.|Part 4 - Probate Court.|Division 3 - Funding and Fees.|Section 45-22-83.42 - Boat License Mailing Fee.

Section 45-22-83.42Boat license mailing fee. (a) The Judge of Probate of Cullman County is authorized to issue boat licenses, pursuant to Chapter 5, Title 33, by mail and may collect an additional issuance fee established by the judge of probate in an amount not to exceed two dollars ($2) to cover the expense of mailing the license. (b) This section shall have retroactive effect to January 1, 1992, after its passage and approval by the Governor, or its otherwise becoming law, and all such fees collected on or after January 1, 1992, are ratified. (Act 97-922, 1st Sp. Sess., p. 373, §§1, 2.)
AL Code § 45-22-83.43 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 8 - Courts.|Part 4 - Probate Court.|Division 3 - Funding and Fees.|Section 45-22-83.43 - Vending Machines.

Section 45-22-83.43Vending machines. (a) The Judge of Probate of Cullman County, or the authorized agent of the judge of probate, may install vending machines and collect money from the vending machines and charge and collect fees for copying documents in his or her office. (b) The judge of probate shall establish and maintain a special probate fund in a bank located in Cullman County. All proceeds collected under this section shall be deposited by the judge of probate into the special probate fund. (c) The judge of probate shall keep an account of all monies deposited into the special probate fund. The special probate fund shall be audited at the same time other accounts of the judge of probate are audited. The Department of Examiners of Public Accounts shall submit a copy of the audit to the judge of probate within 30 days of its completion. (d) All profits realized from the vending machines and copying fees shall be expended at the discretion of the judge of probate for the operation of the probate office. (e) The establishment of the special probate fund and the use of its proceeds shall not diminish or take the place of any other source of income established for the judge of probate or the operation of the probate office. (Act 98-593, p. 1303, §1.)
AL Code § 45-22-240.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Division 2 - License Division.|Section 45-22-240.20 - Personnel; Monthly Roster.

Section 45-22-240.20Personnel; monthly roster. The Cullman County Commission shall furnish additional and sufficient personnel to the county revenue commissioner's office for the purpose of researching and obtaining the name of each county resident that owns a motor vehicle. The name of the owner shall be placed on a separate monthly roster, depending on the first letter of his or her last name as set forth in Section 32-6-61. This roster shall be completed by the first day of November, 1985. The revenue commissioner shall have authority to employ sufficient persons to operate his or her office. Personnel shall be paid from the county general fund. (Act 85-128, p. 199, §1.)
AL Code § 45-22-240.21 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Division 2 - License Division.|Section 45-22-240.21 - Application.

Section 45-22-240.21Application. The revenue commissioner shall, on the first day of December, 1985, mail to each auto owner who is to purchase auto tags in January of 1986, an application form, containing a space for the name and address of the owner of the motor vehicle, the make, model, year, and motor number of the vehicle, the correct amount of ad valorem taxes (state, county, school districts, municipal, and other), and the amount of the motor vehicle license tax, the cost of tag issuance, and handling fee. The form shall also include the final date due without penalty. The commissioner shall keep a copy of each application on file. Each year thereafter the commissioner shall send such application to each auto owner on the first day of each month prior to the month of expiration of the current year's tag or decal. (Act 85-128, p. 199, §2.)