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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-7-44

Assessment Against Auctioneers

Official textalison.legislature.state.al.us

The tax assessor shall assess the taxes against each auctioneer, provided by law, and shall enter the same on his books as in cases of other assessments, and such assessor shall immediately make a statement of such assessment and deliver the same to the tax collector for collection. Such taxes become assessable and payable immediately upon the expiration of each such auction sale.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §73.

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In this chapter (40 sections)
  1. 40-7-25.3 · Current Use Value of Class III Property - Conversion of…
  2. 40-7-25.4 · Current Use Value of Class III Property — Abatement of Tax…
  3. 40-7-26 · Department of Revenue May Act in Advisory Capacity; Effect of…
  4. 40-7-27 · Assessor to Certify Correctness of Returns, Notify Department…
  5. 40-7-28 · Correction of Improvement Assessment When Improvements…
  6. 40-7-29 · By Whom and When Penalties Remitted
  7. 40-7-30 · Assessor Notified of Appointment of Fiduciaries
  8. 40-7-31 · Assessment to “Owners Unknown.”
  9. 40-7-32 · Fees of Assessor for Returns on Escaped Property
  10. 40-7-33 · Book of Assessments - Required; Form; Use of Assessment Lists…
  11. 40-7-34 · Book of Assessments - to Be Certified by Department
  12. 40-7-35 · Same Abstracts of Property Contained in Book
  13. 40-7-36 · Book Showing Amount of Taxes Delivered to Collector
  14. 40-7-37 · Plat Books - Blocks and Lots Platted and Recorded
  15. 40-7-38 · Plat Books - All Real Estate
  16. 40-7-39 · Plat Books - Annual Revision
  17. 40-7-40 · Plat Books - Failure to Comply with Sections 40-7-37 through…
  18. 40-7-41 · Plat Books - Where Kept
  19. 40-7-42 · Levy of Taxes from Book of Assessments
  20. 40-7-43 · Duties of Assessor When He Has Reason to Believe Property May…
  21. 40-7-44 · Assessment Against Auctioneers
  22. 40-7-45 · Appeals - Right; Time
  23. 40-7-46 · Appeals - Notice
  24. 40-7-47 · Appeals - Trial
  25. 40-7-48 · Appeals - Judgment of Revaluation
  26. 40-7-49 · Rules and Regulations
  27. 40-7-50 · Voluntary Check-Off Designation for Alabama Association of…
  28. 40-7-55 · Short Form Tax Return; Itemized Listings
  29. 40-7-56 · Optional Personal Property Assessment Link
  30. 40-7-57 · Filing Returns; Penalites and Interest
  31. 40-7-58 · Design and Operation of System; Advisory Committee
  32. 40-7-59 · Alternative Systems
  33. 40-7-60 · Inspection and Supervision of Program; Regulation by Schedule…
  34. 40-7-61 · Procedures and Standards; Contract Work to Be Inspected and…
  35. 40-7-62 · Property Appraised at Fair and Reasonable Market Value; Basis…
  36. 40-7-63 · Time for Completion of Appraisal
  37. 40-7-64 · Department to Prescribe Procedures, Standards, Forms,…
  38. 40-7-65 · Employment of Appraisal Firms as Consultants; Firms or…
  39. 40-7-66 · Consultations with County Governing Bodies and Tax Assessors;…
  40. 40-7-67 · Department May Act When County Fails to Comply; Personnel;…
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