reglab/housing_qa huggingface dataset:
AL Code § 45-16-84.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 8 - Courts.|Part 5 - Probate Court.|Division 2 - License Division.|Section 45-16-84.20 - Assessment and Collection of Motor Vehicle Taxes; Issuance of Licenses.

Section 45-16-84.20Assessment and collection of motor vehicle taxes; issuance of licenses. In Coffee County, the judge of probate shall perform all duties relative to the assessment and collection of taxes on motor vehicles in Coffee County, which the revenue commissioner is required under the general law to perform. The revenue commissioner shall be relieved of all duties and responsibility relative to the assessment and collection of taxes on such motor vehicles, and the judge of probate in all such counties shall have all duties and responsibilities relative to the assessment or collection of taxes and issuance of motor vehicle licenses. For the purposes of this subpart the term motor vehicle shall mean the same as defined in Article 5, commencing with Section 40-12-240, of Chapter 12, Title 40. (Act 89-513, p. 1057, §1.)
AL Code § 45-16-84.21 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 8 - Courts.|Part 5 - Probate Court.|Division 2 - License Division.|Section 45-16-84.21 - Bond of Judge of Probate.

Section 45-16-84.21Bond of judge of probate. Before entering upon the additional duties imposed by this subpart, the judge of probate shall execute an additional bond in such penal sum as may be prescribed by the governing body of the county, giving as surety thereon a bonding company authorized to do business in this state. The bond shall be conditioned as other official bonds, shall be approved by the governing body of the county, and shall be filed and recorded in the office of the clerk of the circuit court of the county. A certified copy of such bond shall be furnished by the judge of probate to the state Comptroller. Premiums on such bond of the judge of probate shall be paid from the general fund of the county. (Act 89-513, p. 1057, §2.)
AL Code § 45-16-84.22 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 8 - Courts.|Part 5 - Probate Court.|Division 2 - License Division.|Section 45-16-84.22 - Office Space, Equipment, Personnel.

Section 45-16-84.22Office space, equipment, personnel. The county governing body shall furnish suitable quarters or such additional space if any be necessary for the efficient performance of the additional duties of the judge of probate, and shall provide for the transfer of all necessary forms, books, records, stationery, supplies, and equipment from the office of the revenue commissioner to the office of the judge of probate as shall be pertinent to the transference of the duties and shall thereafter provide the same, except such stationery, forms, and supplies as are furnished pursuant to law by the State Department of Finance or the state Comptroller and the State Department of Revenue. The county governing body shall also provide such clerks, deputies, and other assistants for the judge of probate as are necessary for the proper and efficient performance of the duties of his or her office. The judge of probate shall have authority to select, employ, and discharge at will such clerks, deputies, and other assistants and to fix their compensation; but the number and compensation of such deputies and other assistants shall be subject to the approval of the county governing body. Such compensation shall be paid out of the general fund of the county in the same manner as other county employees are paid. (Act 89-513, p. 1057, §3.)
AL Code § 45-16-84.23 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 8 - Courts.|Part 5 - Probate Court.|Division 2 - License Division.|Section 45-16-84.23 - Assessment and Collection of Fees; Disposition of Funds.

Section 45-16-84.23Assessment and collection of fees; disposition of funds. The judge of probate shall charge and collect the same fee that is prescribed in the general law for a like service when performed by the tax assessor, tax collector, revenue commissioner, or license commissioner as the case may be. All such fees shall be the property of Coffee County and shall be paid into the general fund of the county. (Act 89-513, p. 1057, §4.)
AL Code § 45-16-84.24 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 8 - Courts.|Part 5 - Probate Court.|Division 2 - License Division.|Section 45-16-84.24 - Payment of Tax Required for Issuance of License.

Section 45-16-84.24Payment of tax required for issuance of license. To prevent motor vehicles from escaping taxation, and to provide for the more efficient assessment and collection of taxes due on same, no license shall be issued to operate a motor vehicle on the public highways of this state, nor shall any transfer be made by the judge of probate as provided under this subpart until the ad valorem tax on such vehicle shall have been paid in the county for the preceding year as evidenced by receipt of the judge of probate, if the motor vehicle belongs to a resident of Coffee County or is principally used or operated in Coffee County. (Act 89-513, p. 1057, §5.)
AL Code § 45-16-85.25 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 8 - Courts.|Part 5 - Probate Court.|Division 2 - License Division.|Section 45-16-85.25 - Certificate of Assessment; Issuance of License Tag; Valuation; Municipal Taxes.

Section 45-16-85.25Certificate of assessment; issuance of license tag; valuation; municipal taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which is principally used in Coffee County who desires to operate a motor vehicle on the public highways of Alabama shall first return such motor vehicle for ad valorem taxation to the judge of probate; and the judge of probate shall issue a certificate of assessment on a form prescribed by the State Department of Revenue, shall collect the tax as 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. (b) Valuation for ad valorem assessment of motor vehicles shall be at the same rate and on the same basis as is provided in Article 5, commencing with Section 40-12-240, of Chapter 12, Title 40, as heretofore or hereafter amended, and all provisions of law with respect to the assessment on a quarterly basis are hereby incorporated in this subpart and made a part hereof. (c) The Judge of Probate of Coffee County to which this subpart applies in addition to assessing and collecting the ad valorem taxes due the state and county on motor vehicles, shall collect the ad valorem taxes on motor vehicles due all cities in Coffee County and shall report and pay over the money collected for the cities at the same time and in the same manner as state and county taxes and licenses are reported and paid over by him or her. The judge of probate shall collect and deposit into the General Fund of Coffee County five percent of the amount of city taxes collected for assessing and collecting such taxes and shall deduct such amount from the total amount collected before paying the city treasury. The judge of probate shall not issue a license to operate a motor vehicle on the highways of this state until all ad valorem taxes due the state, counties, and cities are paid for the preceding tax year as shown by his or her tax receipt. (Act 89-513, p. 1057, §6.)
AL Code § 45-16-84.26 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 8 - Courts.|Part 5 - Probate Court.|Division 2 - License Division.|Section 45-16-84.26 - Books, Records, and Blanks.

Section 45-16-84.26Books, records, and blanks. The Comptroller, the State Department of Revenue and the State Department of Finance are hereby required to furnish to the Coffee County Judge of Probate all books, records, and blanks now or hereafter required by law to be furnished to probate judges, tax assessors, tax collectors, revenue commissioners, or license commissioners in connection with the performance of their duties in the issuance of automobile license plates, and the assessment and collection of the ad valorem tax on motor vehicles. (Act 89-513, p. 1057, §7.)
AL Code § 45-16-84.27 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 8 - Courts.|Part 5 - Probate Court.|Division 2 - License Division.|Section 45-16-84.27 - Fees and Commissions.

Section 45-16-84.27Fees and commissions. The judge of probate shall receive for the assessing and collecting of state and county ad valorem taxes on motor vehicles the same fees charged and commissions fixed by law to be paid to tax assessors, tax collectors, revenue commissioners, or license commissioners, for like services. All such fees and commissions, including those charged for ad valorem taxes on motor vehicles due all cities in Coffee County, shall be paid into the general fund of the county. (Act 89-513, p. 1057, §8.)
AL Code § 45-16-84.50 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 8 - Courts.|Part 5 - Probate Court.|Division 3 - Recording System.|Section 45-16-84.50 - Recording Fee.

Section 45-16-84.50Recording fee. Upon the date of the adoption of a resolution of the Coffee County Commission declaring the implementation of the provisions of this section, a special recording fee of four dollars ($4) shall be collected by the Judge of Probate of Coffee County with respect to each real property instrument and each personal property instrument filed in the probate office. In addition, the special recording fee may be collected for any other instrument or document filed in the probate office at the discretion of the judge of probate. On and after that date, no instrument shall be received to be recorded in the office of the judge of probate unless the special recording fee of four dollars ($4) is paid pursuant to this section. The special recording fee of four dollars ($4) shall be deposited by the judge of probate into the general fund in the treasury of Coffee County by the 20th day of the month following its collection, to be budgeted by the Coffee County Commission. The funds shall be expended for an improved recording and indexing system, the purchase or improvement of other equipment, and for the general operation of the probate office. The fee may be adjusted from time to time by the Coffee County Commission. (Act 91-705, p. 1374, §1; Act 93-498, p. 838, §1.)
AL Code § 45-16-241 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 24 - Taxation.|Part 2 - Revenue Commissioner.|Division 1 - Redemption of Lands.|Section 45-16-241 - Procedure for Redemption of Lands.

Section 45-16-241Procedure for redemption of lands. (a) The provisions of this section shall apply to Coffee County. (b) The procedure for redeeming lands for taxes in such county shall be the same as provided in Article 5, commencing with Section 40-10-120, of Chapter 10, Title 40, as amended, except that all such duties as are required of and are performed by the judge of probate shall be transferred to and be performed by the revenue commissioner of the county, and the judge of probate shall be relieved of all such duties. (Act 89-511, p. 1056, §§1, 2.)
AL Code § 45-16-241.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 24 - Taxation.|Part 2 - Revenue Commissioner.|Division 2 - Compensation.|Section 45-16-241.20 - Salary.

Section 45-16-241.20Salary. (a) The annual salary of the Revenue Commissioner of Coffee County holding office effective October 1, 2016, shall be ninety-two thousand, five hundred dollars ($92,500).  (b) The annual salary provided in subsection (a) shall continue to be adjusted thereafter as authorized in Chapter 2A of Title 11. (Act 2015-552, 2nd Sp. Sess., §2.)
AL Code § 45-16-242 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 1 - Motor Vehicles.|Section 45-16-242 - Collection and Distribution of Taxes; Powers and Duties of Revenue Commissioner Transferred.

Section 45-16-242Collection and distribution of taxes; powers and duties of revenue commissioner transferred. (a) The provisions of this section shall apply to Coffee County. (b) The procedures for the collection and distribution of sales and use taxes on automotive vehicles, truck trailers, and semi-trailers in Coffee County shall be the same as provided in Article 3, commencing with Section 40-23-100, of Chapter 23, Title 40, as amended, except that all such duties as are required of and are performed by the county revenue commissioner shall be transferred to and be performed by the judge of probate of the county, and the county revenue commissioner shall be relieved of all such duties. (Act 89-512, p. 1056, §§1, 2.)
AL Code § 45-16-242.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 2 - Tobacco.|Section 45-16-242.20 - Imposition of Tax.

Section 45-16-242.20Imposition of tax. (a) The Coffee County Commission is hereby authorized to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Coffee County a county privilege, license, or excise tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes, made of tobacco or any substitute therefor. (2) Five cents ($0.05) for each package of cigars or cigarellos, such as Winchester, which are similar to, and which are packaged like, cigarettes. (3) Two cents ($0.02) for each cigar, cheroot, or stogie of any description made of tobacco or any substitute therefor which are not similar to, nor packaged like, cigarettes as provided for in subdivision (2). (4) Two cents ($0.02) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such manner as to be suitable for smoking in a pipe or cigarette. (5) Three cents ($0.03) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for chewing only and not suitable for smoking as described in subdivision (4). (6) Three cents ($0.03) for each can, bottle, glass, tumbler package, or other container of snuff made of tobacco or any substitute therefor. (b) The privilege, license, or excise tax shall be in addition to all other federal, state, or local taxes heretofore imposed by law. (c) Provided, however, when the license tax hereby required to be paid shall have been paid by a wholesaler or seller of cigarettes, cigars, snuff, smoking tobacco, and like tobacco products, such payment shall be sufficient, the intent being that such license tax hereby required to be paid shall be paid but once on each package of cigarettes and on each cigar. (Act 87-337, p. 491, §1.)
AL Code § 45-16-242.21 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 2 - Tobacco.|Section 45-16-242.21 - Tax to Be Added to Sales Price of Tobacco Products.

Section 45-16-242.21Tax to be added to sales price of tobacco products. Upon adoption of a resolution by the Coffee County Commission, every person, firm, corporation, club, or association that sells or stores or receives for the purpose in Coffee County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco products, it being the purpose and intent of this provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, smoking tobacco, and like tobacco products, acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco products, on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco products.  (Act 87-337, p. 491, §2.)
AL Code § 45-16-242.22 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 2 - Tobacco.|Section 45-16-242.22 - Failure to Add or Levy Tax.

Section 45-16-242.22Failure to add or levy tax. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Coffee County in the business for which the tax is hereby levied to fail or refuse to add to the price and collect from the purchaser the amount due on account on the tax herein provided or to refund or offer to refund all or part of the amount collected or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof.  (Act 87-337, p. 491, §3.)
AL Code § 45-16-242.23 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 2 - Tobacco.|Section 45-16-242.23 - Disposition of Funds.

Section 45-16-242.23Disposition of funds. (a) The proceeds from the tax hereby authorized, less the actual cost of collection not to exceed five per centum, shall be paid by the State Department of Revenue to the Coffee County Commission, on a monthly basis. Five percent of the revenue shall be paid into the county general fund. The remaining funds shall be placed by the Coffee County Commission into a special account to be used exclusively for county fire protection purposes. The county commission shall be authorized to enter into a service contract with the Coffee County firefighters association which represents more than one fire department to provide fire protection to a part or all of the county. The county commission shall be authorized to develop criteria which shall be met by the association with which it enters into contract. The compensation for the contract shall be paid from funds in the special account. The association may be composed of volunteer fire departments or both volunteer fire departments and municipally supported fire departments which are located in Coffee County. Compensation paid to the association pursuant to the service contract shall be distributed by the association to the volunteer fire departments and municipally supported fire departments in the manner the association's governing body deems appropriate. The association may establish standards and criteria which shall be met by all its member fire departments. Any member fire department which fails to meet the standards and criteria shall be denied its share of the funds. The association shall give noncomplying member fire departments proper notice of all deficiencies and a reasonable time period to correct deficiencies before any funds shall be denied. (b) It is the intent of the Legislature that the contractual agreements shall be considered as a contract between the county and an independent contractor. It is the further intent of the Legislature that the volunteer fire departments and municipally supported fire departments shall not be considered as employees, servants, or agents of the county and the members of the county commission and the employees of the county shall not be liable in either their official capacity or in a private capacity for the actions of the fire departments.  (Act 87-337, p. 491, §4; Act 88-327, p. 494, §1.)
AL Code § 45-16-242.24 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 2 - Tobacco.|Section 45-16-242.24 - Tobacco Stamps.

Section 45-16-242.24Tobacco stamps. The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence the payment of such tax that it has relative to the preparation and sale of stamps under those sections and may exercise the same powers and perform the same duties in the same manner relative to the collection of the tax hereby levied that it does relative to the collection of that tax.  (Act 87-337, p. 491, §5.)
AL Code § 45-16-242.25 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 2 - Tobacco.|Section 45-16-242.25 - Rules and Regulations.

Section 45-16-242.25Rules and regulations. The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purpose of this section. All such rules and regulations duly promulgated shall have force and effect of law. (Act 87-337, p. 491, §6.)
AL Code § 45-16-242.26 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 2 - Tobacco.|Section 45-16-242.26 - Application of Department of Revenue Laws, Rules, and Regulations.

Section 45-16-242.26Application of Department of Revenue laws, rules, and regulations. All laws, and rules and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40-25-1 through Section 40-25-28, as amended, requiring reports from dealers and prescribing penalties for violations, shall apply with equal force to the tax levied by this subpart as fully set out herein.  (Act 87-337, p. 491, §7.)
AL Code § 45-16-242.27 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 2 - Tobacco.|Section 45-16-242.27 - Construction and Application.

Section 45-16-242.27Construction and application. (a) None of the provisions of this subpart shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution. (b) This subpart shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesaler dealer for the purpose of resale or reshipment outside of such counties which are actually resold or reshipped.  (Act 87-337, p. 491, §8.)
AL Code § 45-16-242.28 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Division 2 - Tobacco.|Section 45-16-242.28 - Relation to Other Laws.

Section 45-16-242.28Relation to other laws. The provisions of this subpart shall be construed in pari materia with any and all other provisions of law, or parts of law, relating to taxes, tobacco products, or firefighting departments; provided, however, that all laws or parts of laws which are in direct conflict herewith are hereby repealed. Act 86-718 (Acts of 1986 1st Special Session, p. 137) of the 1986 1st Special Session is hereby repealed.  (Act 87-337, p. 491, §9.)