40-7-56
Section 40-7-56 Optional Personal Property Assessment Link. (a) No later than September 30,
2016, the Department of Revenue shall develop, maintain, and administer an online business
personal property tax filing system that allows any taxpayer required to file a business personal
property tax return with any county assessing official or applicable agency the ability and
option to electronically file the return through the electronic filing system which will be
submitted to the county assessing official or applicable agency where the tax return is required
to be filed. The system shall be optional for any taxpayer and shall be known as the Optional
Personal Property Assessment Link or OPPAL. All Alabama taxing jurisdictions shall allow taxpayers
to utilize and access the OPPAL system for filing any business personal property return. The
online system shall be available for use in tax periods beginning on and after October 1,
2016, provided the taxpayer complies with this article and any...
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11-51-48
Section 11-51-48 Computation and entry in assessment book of amount of property tax owed by
taxpayer. After the municipal taxes have been levied by the council, board of commissioners,
or other governing body of such municipalities and certified to the tax assessors of the counties
in which the same are situated for the next succeeding tax year beginning on the next succeeding
October 1, the assessor must compute the amount thereof at the rate levied by the council,
board of commissioners, or other governing body of such municipalities as shown by the certified
copy furnished the assessor of the resolution or ordinance passed which will be owing by each
taxpayer on the assessed value of the property for the then current state tax year and enter
the same in the books of assessment required to be made by the assessor under the provisions
of law opposite the name of such taxpayer and foot up the same, the footings to be carried
from page to page and the total amount thereof footed up....
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37-4-60
Section 37-4-60 Notice of intention to engage in business. Whenever any municipal corporation,
county improvement authority, power district, federal or other governmental agency, sometimes
called "agency" in this division, proposes to engage in the business of operating
an electric light plant or distribution system, or of furnishing electric service for industrial,
domestic or other consumption and at the time such agency proposes to engage in such business
there is then in existence within the territory in which it is proposed to furnish such electric
service a plant or distribution system, either or both, or any part or parts thereof, furnishing
the service so proposed to be furnished by such agency, then such agency, as a condition precedent
to the exercise of such authority, shall notify the owner of such plant or system by registered
or certified mail of its intention to engage in such business and of its willingness to acquire
on such terms and conditions as may be agreed upon...
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40-29-91
Section 40-29-91 Jeopardy assessment - Other taxes. (a) If the commissioner or his delegate
finds that a taxpayer designs quickly to depart from the State of Alabama or to remove his
property therein, or to do any other act tending to prejudice or to render wholly or partly
ineffectual proceedings to collect any tax imposed by this title other than income tax, the
commissioner or his delegate may issue notice of such finding to the taxpayer by personal
service or mailing to his/her last known address, together with a demand for immediate payment
of the tax declared to be in jeopardy, including penalties and additions thereto and such
tax, penalty, interest, and additions thereto shall be immediately due and payable. A final
assessment of such tax may be entered immediately and if the assessment is not paid upon such
demand of the commissioner or his delegate, the commissioner or his delegate may forthwith
issue a warrant for levy and distraint of any personal property of the taxpayer...
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40-2A-6
Section 40-2A-6 Government contract for examination of taxpayer's records where compensation,
etc., contingent upon tax, interest, etc., assessed or collected; violation; costs of examination.
(a) The state or any county or municipal governing authority may not enter into any contract
or arrangement for the examination of a taxpayer's books and records, written or otherwise,
with a private auditing or collecting firm, if any part of the compensation or other benefits
paid or payable to the private auditing or collecting firm is contingent upon or in any manner
related to the amount of tax, license fee, interest, court cost, penalty, or any other item
assessed against or collected from the taxpayer. Any such contract or arrangement, if made
or entered into, is void and unenforceable. Any assessment or preliminary assessment of taxes,
license fees, penalties, court costs, interest, or other items proposed or asserted by, or
based upon the recommendation of, a private auditing or...
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40-2A-8
Section 40-2A-8 Procedures governing denial or revocation of licenses, permits, and certificates
of title; procedures for contesting any other act or failure to act; appeals. (a) The department
shall notify a taxpayer in writing of any act or proposed act or refusal to act concerning
the denial or revocation of a license, permit, or certificate of title concerning which the
taxpayer has any interest. The notice must be mailed by either first-class U.S. mail, U.S.
mail with delivery confirmation, or certified U.S. mail to the taxpayer's last known address.
Any taxpayer aggrieved by any act or proposed act or refusal to act concerning the denial
or revocation of a license, permit, or certificate of title by the department shall be entitled
to file a notice of appeal from such act or proposed act or refusal to act with the Alabama
Tax Tribunal. Such notice of appeal must be filed within 30 days of the date notice of such
act or refusal to act is mailed to the taxpayer, and such appeal, if...
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45-27-247.10
Section 45-27-247.10 Penalties. No seller shall continue in business when he or she is in default
in payment of the tax imposed by this subpart. In addition to other penalties, a delinquent
taxpayer shall be liable for a penalty of 20 percent of the amount found to be due by him
or her. Penalties shall be paid into the general fund of the county. (Act 1953, No. 565, p.
805, §11.)...
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45-49-249.10
Section 45-49-249.10 Penalties. No seller shall continue in business when he or she is in default
in payment of the tax imposed by this subpart. In addition to other penalties, a delinquent
taxpayer shall be liable for a penalty of 20 percent of the amount found to be due by him
or her. Penalties shall be paid into the general fund of the county. (Act 87-558, p. 868,
§11.)...
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11-51-187
Section 11-51-187 Examination. A taxpayer that has purchased a business license required under
this chapter shall not be subject to more than one business license examination for each business
license by or on behalf of the issuing taxing jurisdiction for every three-license-year cycle
unless reasonable cause is shown and notice is given to the taxpayer, consistent with Section
40-2A-13, or unless the taxpayer fails or refuses to provide to the taxing jurisdiction a
true and correct copy of its federal income tax return for the prior two license years or
portions thereof within 14 days after written request has been mailed or personally delivered
to it. The following activities shall not constitute a business license examination for purposes
of this section: (1) The mere contact of a taxpayer or its authorized representative by a
municipality or its agent for the purpose of obtaining information to confirm any information
provided by the taxpayer in connection with its application for...
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11-51-195
Section 11-51-195 Applicability of Municipal Business License Reform Act of 2006. (a) Each
municipality that levies a business license tax shall become subject to Act 2006-586 on or
before January 1, 2008. Any municipality may elect by adoption of an ordinance to have Act
2006-586 apply to it and taxpayers doing business in the municipality on and after January
1, 2007. (b) The failure of a municipality to comply with subsection (a) shall not prevent
the municipality from levying or collecting its business license taxes, but Act 2006-586 shall
nevertheless govern each municipality and supersede the provisions of any inconsistent ordinance,
code, resolution, or policy of that municipality. (Act 2006-586, p. 1548, §3.)...
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