Section 45-40-244.10 – Application of State Statutes.
Section 45-40-244.10 Application of state statutes. All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports and keeping and preserving records with respect thereto, interest after due date of tax, and compliance generally with the state lodging tax statutes, the rules and […]
Section 45-40-244.11 – Construction of Part.
Section 45-40-244.11 Construction of part. The provisions of this part are supplemental and shall be construed in pari materia with other laws regulating taxes; provided, however, those laws or parts of laws which are in direct conflict or inconsistent herewith are hereby repealed. (Act 2001-561, p. 1130, §13.)
Section 45-40-233.49 – Status of Inmates.
Section 45-40-233.49 Status of inmates. No inmate granted privileges under this subpart shall be deemed to be an agent, employee, or involuntary servant of the board, state, county, or municipality while involved in the free community or while going to and from employment, or other specified areas, or while on furlough. (Act 79-736, p. 1307, […]
Section 45-40-242.05 – Assessments.
Section 45-40-242.05 Assessments. Before any vehicle can be assessed, the tax assessor shall be furnished the tag number presently on the vehicle unless such vehicle is new, in which case the tax assessor shall be furnished a bona fide bill of sale from the dealer showing when the vehicle was bought new. In the case […]
Section 45-40-233.50 – Annual Report.
Section 45-40-233.50 Annual report. The sheriff or person or persons designated by the board shall jointly prepare an annual report to be filed not later than 60 days from the close of each fiscal year, a copy of the report shall be filed with each of the following persons or agencies: The board, the governing […]
Section 45-40-242.06 – Application and Renewal by Mail.
Section 45-40-242.06 Application and renewal by mail. The tax assessor, at his or her discretion, may mail an application for renewal of licenses to whom such license has been previously issued, such renewal forms required to be returned prior to the expiration date of the license. Such renewal forms may be in post card form […]
Section 45-40-233.51 – Violations.
Section 45-40-233.51 Violations. Anyone violating this subpart shall be guilty of a misdemeanor. (Act 79-736, p. 1307, §12.)
Section 45-40-243 – Consolidation of Offices and Duties.
Section 45-40-243 Consolidation of offices and duties. (a) At the expiration of the term of office of the office of Tax Assessor and the office of Tax Collector of Lawrence County, there shall be established the office of County Revenue Commissioner in Lawrence County. A county revenue commissioner shall be elected at the next general […]
Section 45-40-234 – Fees, Disposition of Funds.
Section 45-40-234 Fees, disposition of funds. (a) In Lawrence County, the fee for issuance of a permit to carry a pistol in a vehicle or concealed on or about the person as provided in Section 13A-11-75 shall be twenty dollars ($20) which shall be collected by the sheriff. (b) Any and all monies collected pursuant […]
Section 45-40-235 – Lawrence County Recreation and Drug Abuse Program.
Section 45-40-235 Lawrence County Recreation and Drug Abuse Program. (a) This section shall be operative only in Lawrence County. (b) There is in Lawrence County, the Lawrence County Recreation and Drug Abuse Program. The program shall be administered by the Lawrence County Recreation and Drug Abuse Program Board, consisting of the Circuit Judge, the Sheriff, […]