|
40-26-21
Section 40-26-21 Allowance of discount of taxes. The Governor may, by executive
order, authorize the state Department of Revenue to provide by proper rules and regulations
for the allowance of a discount of taxes due and payable to the state by persons subject to
the lodgings tax levied by this chapter, in the same manner and to the same extent
as the discount allowed persons licensed under the provisions of Division 1 of Article
1 of Chapter 23 of this title. The discount provided for herein
shall not exceed five percent of the first $100 of taxes levied and two percent of
the taxes levied over $100 and due and payable to the state by persons subject to this
chapter. It is provided, however, that the discount provided for herein shall be authorized
or allowed only upon taxes which are paid before delinquency. (Acts 1956, 1st
Ex. Sess., No. 96, p. 142.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26-21.htm - 1K - Match Info - Similar pages
11-86A-18
an authority may engage. An authority shall not be obligated to pay or allow any fees, taxes,
or costs to the probate judge in connection with the amendment of its articles or the recording
of any document. The gross proceeds of the sale of any property used in the construction and
equipping of any park and recreation facility for an authority, regardless of whether such
a sale is to an authority or any contractor or agent thereof, shall be exempt from the sales
tax imposed by Article 1 of Chapter 23 of Title 40,
and from all other sales and similar excise taxes now or hereafter levied on or with respect
to the gross proceeds of any such sale by a public person; and any property used in the construction
and equipping of any park and recreation facility for an authority, regardless of whether
the property has been purchased by an authority or any contractor or agent thereof, shall
be exempt from the use tax imposed by Article 2 of Chapter 23 of Title
40, and all other use and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-86A-18.htm - 2K - Match Info - Similar pages
11-92A-18
in which an authority may engage. An authority shall not be obligated to pay or allow any fees,
taxes, or costs to the probate judge in connection with the amendment of its articles or the
recording of any document. Further, the gross proceeds of the sale of any property used in
the construction and equipment of any project for an authority, regardless of whether such
sale is to such authority or any contractor or agent thereof, shall be exempt from the sales
tax imposed by Article 1 of Chapter 23 of Title 40
and from all other sales and similar excise taxes now or hereafter levied on or with respect
to the gross proceeds of any such sale by any public person; and any property used in the
construction and equipment of any project for an authority, regardless of whether such property
has been purchased by an authority or any contractor or agent thereof, shall be exempt from
the use tax imposed by Article 2 of Chapter 23 of Title 40
and all other use and similar excise taxes now...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-92A-18.htm - 2K - Match Info - Similar pages
22-21-333
be obligated to pay or allow any fees, taxes or costs to the judge of probate of any county
in respect of its incorporation, the amendment of its certificate of incorporation or the
recording of any document. Further, the gross proceeds of the sale of any property used in
the construction and equipment of any health care facilities for an authority, regardless
of whether such sale is to such authority or any contractor or agent thereof, shall be exempt
from the sales tax imposed by Article 1 of Chapter 23 of Title
40 and from all other sales and similar excise taxes now or hereafter levied on or
with respect to the gross proceeds of any such sale by the state or any county, municipality
or other political subdivision or instrumentality of any thereof; and any property used in
the construction and equipment of any health care facilities for an authority, regardless
of whether such property has been purchased by the authority or any contractor or agent thereof,
shall be exempt from the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-21-333.htm - 2K - Match Info - Similar pages
23-1-181
Alabama Highway Finance Corporation, a public corporation and instrumentality of the State
of Alabama that was organized and is existing under this article. (4) GASOLINE TAX
APPROPRIATION STATUTE. Section 40-17-359. (5) HIGHWAY GASOLINE TAX. a. The excise
tax levied in subdivision (1) of subsection (a) of Section 40-17-325,
exclusive of those portions of the tax in respect of aviation fuel and marine gasoline, as
those terms are used in the section; and b. The excise tax levied by Article 3 of Chapter
17 of Title 40, exclusive of that portion of the tax in respect of diesel
fuel. (6) NET GASOLINE TAX PROCEEDS. The entire proceeds from the highway gasoline tax less
the cost of collection and less any refunds of the proceeds pursuant to the provisions of
Chapter 17 of Title 40. (7) STATE'S SHARE OF THE NET GASOLINE
TAX PROCEEDS. The 45 percentum of the net gasoline tax proceeds allocated and appropriated
for state highway purposes in subsection (c) of Section 40-17-359. (b) For the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-181.htm - 5K - Match Info - Similar pages
40-17-360
from the tax levied in subdivision (3) of subsection (a) of Section 40-17-325
shall be paid into the State Treasury to the credit of the Department of Transportation and
be used exclusively for the purpose of paying the cost of acquiring, engineering, construction,
improvement, and maintenance of existing or proposed airports and other air navigation facilities
within the state, for the payment of the salaries of all employees who have been transferred
from the Alabama Department of Aeronautics to the Department of Transportation under Article
12 of Chapter 1 of Title 23, and for the payment of administrative
expenses incurred by the Department of Transportation in performing aeronautical activities
and for the further purpose of creating a sinking fund for the payment of the interest and
retirement of the principal of all bonds which may be hereafter lawfully issued, sold, and
delivered for funds to be used exclusively for the enumerated purposes. (Act 2011-565,
p. 1084, §41.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-360.htm - 1K - Match Info - Similar pages
45-11-243
to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in
which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration,
in an amount of three percent of the charge for the room, rooms, lodgings, or accommodations,
including the charge for use or rental of personal property and services furnished in the
room; provided, however, that there is exempted from the tax levied under this section any
rentals or services taxed under Division 1 of Article 1 of Chapter
23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or more in any place (c) The tax herein levied
shall be collected in a manner determined by the county commission and the net proceeds from
the tax, less a reasonable cost of collection, shall be paid into the Chilton County General
Fund to be expended as are other county funds. (Act 2003-269, p. 636, §§1-3; Act
2004-61, p. 76, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-243.htm - 1K - Match Info - Similar pages
40-1-44
Section 40-1-44 Interest on delinquent taxes and overpayments. (a) Interest shall
be added as provided herein to any tax or other amount due the department which is not paid
by the due date. Interest on any delinquency shall be charged from the due date of the tax,
except (1) interest on delinquent license taxes levied under Chapter 12
of this title shall be charged from the delinquent date provided in subsection (e)
of Section 40-12-10; and (2) interest on delinquent license tax and registration
fees levied on motor vehicles shall be charged beginning after the period allowed for registration
or renewal; and (3) interest on the freight lines and equipment companies tax levied in Section
40-21-52 shall be charged from the delinquent date thereof. The interest shall
be computed based on the underpayment rate established by the Secretary of the Treasury under
the authority of 26 U.S.C. §6621. (b)(1) Except as provided in subdivision
(2) of this subsection (b), interest shall be paid by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-1-44.htm - 3K - Match Info - Similar pages
41-4-116
commission of the State of Alabama. (b) A state department or agency may not contract for the
purchase or lease of tangible personal property from a vendor, contractor, or an affiliate
of a vendor or contractor, unless that vendor, contractor, and all of its affiliates that
make sales for delivery into Alabama or leases for use in Alabama are properly registered,
collecting, and remitting Alabama, state, and local sales, use, and lease tax, as provided
for by Chapter 12, Article 4, and Chapter 23, Articles
1 and 2 of Title 40 or by any local act or ordinance. (c) Each vendor,
contractor, or affiliate of a vendor or contractor that is offered a contract to do business
with a state department or state agency shall be required to certify that the vendor or affiliate
is appropriately registered to collect and remit sales, use, and lease tax as required by
this section and submit to that state department or agency certification required by the Alabama
Department of Revenue. (d) Every bid...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-4-116.htm - 2K - Match Info - Similar pages
40-26-1
Lawrence, Limestone, Madison, Marion, Marshall, Morgan, and Winston, in an amount to be determined
by the application of the rate of five percent of the charge for such room, rooms, lodgings,
or accommodations, including the charge for use or rental of personal property and services
furnished in such room, and the rate of four percent of the charge in every other county.
There is exempted from the tax levied under this chapter any rentals or services taxed
under Division 1 of Article 1 of Chapter 23 of this title.
(b) The tax shall not apply to rooms, lodgings, or accommodations supplied: (i) For a period
of 180 continuous days or more in any place; (ii) by camps, conference centers, or
similar facilities operated by nonprofit organizations primarily for the benefit of, and in
connection with, recreational or educational programs for children, students, or members or
guests of other nonprofit organizations during any calendar year; or (iii) by privately operated
camps,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26-1.htm - 4K - Match Info - Similar pages
|