Tax Collection Issues
Opinion
# 99-073
Discussion of exemptions from the payment of ad valorem taxes
under state general law. Opinion
# 99-173
Discussion of registration and issuance fee required to issue
a decal for a manufactured home. Opinion
# 99-187
Discussion providing that tax collector cannot charge taxpayer
the cost of county attorney's fee for assisting in the discharge of the tax collector's
duties. Opinion
# 99-225
Discussion providing that county governing body may serve as
board of compromise respecting doubtful county sales tax claims. Opinion
#99-00239
Discussion of the levy and assessment of state and county ad
valorem taxes. Opinion
#2000-080
Discussion of the assessment of motor vehicle ad valorem taxes
under Act No.99-363. Opinion
#2000-125
A deed tax must be paid for the recording of a deed that transfers
separate parcels of property in separate deeds owned by an individual to that
same individual in a single deed. Opinion
#2000-135
Discussion of the assessment of motor vehicle ad valorem taxes
under Act No.99-363. Opinion
# 2001-141
Discussion and explanation of the term "current year" in Code
of Alabama 1975, Section 40-7-42 relating to the county commission levying of
taxes. Opinion
# 2001-165
Discussion of position that an out-of-state company that does
not have a physical presence in the state cannot be compelled to collect state
or local sales or use taxes. Opinion
# 2002-029
Discussion of the effective date and scope of an industrial
development abatement. Opinion
#2002-115
Discussion of various issues related to the collection of a
local tax that is a "gross receipts tax in the nature of a sales tax." Opinion
#2002-160
Discussion providing that a tax abatement granted to industry
may be amended under certain circumstances. Opinion
#2002-162
Discussion addressing under what circumstances a new owner
of a company would be entitled to abatements granted to the original owner if
the company has ceased operation prior to the sale of the business. Opinion
# 2002-268
Discussion of certain conditions which must be met in order
for a company to qualify for tax abatements under the Tax Incentive Reform Act
of 1992. Opinion
# 2002-275
Discussion of various aspects of the assessment and collection
of ad valorem taxes on motor vehicles and the procedures for refund when paid
in error to the wrong county. Opinion
# 2002-280
Discussion explaining certain aspects of the exemption from
payment of ad valorem taxes, including the fact that the taxpayer has the responsibility
to make a claim for an exemption, but may be is entitled to a refund under statutory
procedures when paid by mistake. Opinion
# 2002-288
Discussion of various aspects of the levy and collection of
ad valorem taxes by the county, including rate limits, under Amendment 373 of
Alabama's Constitution. Opinion
# 2003-040
Discussion providing that the Alabama Mobile Telecommunications
Services Tax applies to agencies of the State of Alabama, the counties within
the State of Alabama, and the incorporated municipalities of the State of Alabama.
Opinion
# 2003-105
Discussion providing that a water and fire protection authority
is not exempt from the payment of the utility gross receipts tax. Opinion
# 2003-252
Discussion providing that any rescission of a previously granted
ad valorem tax exemption granted under the provisions of section 40-9-19 requires
a resolution of both the governing body of the county and the affected school
board, and that the school board cannot unilaterally rescind the exemption. Opinion
# 2004-051
Discussion providing that where property is transferred to
an entity having a statutory exemption from ad valorem taxation and then leased
back to the private owner, the property will be exempt from ad valorem taxation
unless the property interests of the exempt entity are inconsequential. Opinion
# 2004-127
Discussion regarding the determination of "residency," for the issuance of motor vehicle license tags.
Opinion # 2004-144
Discussion providing that notices of tax sales must be published in a newspaper published in the county, and discussing how that determination is made.
Opinion # 2004-155
Discussion providing that, absent a specific exemption, state and local governments are not exempt from state and local lodging taxes, but are exempt from fees and charges assessed, collected, and enforced as are other ad valorem taxes.
Opinion # 2004-170
Discussion regarding the repeal of the contractor’s exemption by Act # 2004-638.
Opinion # 2004-192
Discussion providing that a county park board is a “person” under the tax law definition and must collect and remit lodgings tax under state law.
Opinion # 2004-221
Discussion providing that counties and municipalities may require the use of monthly reports to account for the monthly sales of cigarettes and to remit the tobacco tax instead of requiring use of tobacco stamps.
Opinion # 2005-048
Discussion providing that Code § 28-3A-21 does not authorize a dry county to fix and levy privileges or license taxes on businesses that hold state licenses to sell alcoholic beverages and that are within the municipal limits of a wet city located within the dry county.
Opinion # 2005-065
Discussion providing that when a community development district is located in a dry county or in a dry municipality, the county or municipality is included in the distribution of taxes levied on the sale of alcoholic beverages in the same manner as those taxes would be distributed in a wet county or municipality.
Opinion # 2005-103
Discussion providing that the taxable event for sales tax is when the sales transaction is completed, that there is no discretion as to when to pay sales/use taxes, and that for the state severance tax, severance occurs when coal is parted from the earth.
Opinion # 2005-168
Discussion providing that a governmental entity in Alabama may engage a private firm on a contingency-fee basis to collect delinquent property taxes, provided that any determination concerning the proper amount of taxes due must be made by the tax assessor.
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