37-11C-2
Section 37-11C-2 Definitions. As used in this chapter, the following words shall have the following meanings: (1) CLASS II RAILROAD. A carrier classified as a Class II railroad pursuant to 49 CFR § 1201, or other rule adopted by the United States Surface Transportation Board. (2) CLASS III RAILROAD. A carrier classified as a Class III railroad pursuant to 49 CFR § 1201, or other rule adopted by the United States Surface Transportation Board. (3) DEPARTMENT. The Alabama Department of Commerce. (4) ELIGIBLE TAXPAYER. A railroad that owns or leases railroad infrastructure in Alabama and is classified by the United States Surface Transportation Board as a Class II or Class III railroad. (5) ELIGIBLE TRANSFEREE. A taxpayer who is transferred a tax credit allowed by this chapter by an eligible taxpayer. (6) QUALIFIED RAILROAD REHABILITATION EXPENDITURES. Expenditures within the taxable year for maintenance, deductible maintenance of way expenses, reconstruction, or replacement of railroad...
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40-16-4
Section 40-16-4 Levy; reporting of tax; promulgation of rules. (a)(1) Every such financial institution engaging in any of the following businesses: (i) Banking; (ii) Conducting the business of a financial institution as defined in this chapter; (iii) Conducting a credit card business through the issuance of credit cards to Alabama residents or businesses; or (iv) Conducting a business employing moneyed capital coming into competition with the business of national banks shall pay to the state annually for each taxable year an excise tax measured by its net income allocated and apportioned for the taxable year at the rate of six and one-half percent of the net income. (2) For purposes of the excise tax imposed by this chapter, any financial institution which has income from business activity that is taxable both within and without this state shall allocate and apportion its net income as provided in rules which shall be prescribed by the Department of Revenue, provided that such rules...
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40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection (f), the tax imposed by this article shall be due and payable to the department monthly on or before the 20th day of the month next succeeding each month during which the storage, use, or other consumption of tangible personal property became taxable hereunder. (b) Every seller or person engaged in making retail sales of tangible personal property for storage, use, or other consumption in this state, who alternatively: (1) Maintains, occupies, or uses, permanently or temporarily, directly or indirectly, or through a subsidiary, or agent by whatever name called, an office, place of distribution, sales, or sample room or place, warehouse or storage place, or other place of business; (2) Qualifies to do business or registers with the state to collect the tax levied by this chapter; (3) Employs or retains under contract any representative, agent, salesman, canvasser, solicitor, or installer operating in...
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40-23-7
Section 40-23-7 Taxes due monthly; filing of reports; estimated payments authorized; election to file quarterly, semi-annually, or annually; extension of time for making return. (a) The taxes levied under this division, except as otherwise provided in subsection (d), shall be due and payable in monthly installments on or before the 20th day of the month next succeeding the month in which the tax accrues. (b) Except as otherwise provided in subsection (d), on or before the 20th day of each month, every person on whom the taxes levied by this division are imposed shall report to the department, on a form prescribed by the department, a true and correct statement showing such information as the department may require, and shall pay to the department the amount of taxes shown to be due. (c) Any taxpayer liable for taxes under this division whose average monthly state sales tax liability was two thousand five hundred dollars ($2,500) or greater during the preceding calendar year shall make...
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40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure requirements; taxpayer notification. (a) The Department of Revenue, a governing body of a self-administered county or municipality, or an agent of such a municipality or county may not conduct an examination of a taxpayer's books and records for compliance with applicable sales, use, rental, or lodgings tax laws except in accordance with this section and with the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act. (b) Additional sales, use, rental, or lodgings tax may be assessed by the Department of Revenue, a governing body of a self-administered county or municipality, or an agent of such a municipality or county within any applicable period allowed pursuant to Section 40-2A-7(b), even though a preliminary or final assessment has previously been entered by the Department of Revenue, a governing body of a self-administered county or municipality, or an agent of such a municipality...
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45-39-241.40
Section 45-39-241.40 Purchase of credit for time served as chief deputy sheriff. (a) The tax assessor and tax collector serving Lauderdale County on April 13, 1981, and being active members of the supernumerary tax collectors and tax assessors of Alabama pursuant to Section 40-6-1, as amended, shall each be entitled to claim and purchase up to five years credit for time served as chief deputy sheriff for the county provided that each shall pay to the system on or before 90 days from April 13, 1981, a sum equal to the contributions which he or she would have contributed during the period of prior service based on his or her annual compensation in each year of prior service claimed at the percentage rate of member contribution prevailing at the time payment is made hereunder, together with interest compounded at eight percentum annually until the date of repayment. (b) All laws to the contrary notwithstanding, the employer cost for the granting of any service credit under this section...
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40-14A-29
Section 40-14A-29 Submission of initial tax and report. (a) By domestic entities. Each corporation, limited liability entity, and disregarded entity organized under the laws of Alabama shall, within two and one-half months after its organization, file with the department an initial report setting out its name, address, and the name and address of its agent for service of process in Alabama and a return including payment of the tax levied by this article for the year of its organization. The report and return required by this section shall be made on forms prescribed by the department. (b) By foreign entities. Every corporation, limited liability entity, and disregarded entity organized under the laws of a jurisdiction other than Alabama shall, within two and one-half months after qualifying to do business in Alabama, file with the department an initial report setting forth its name and address, its principal place of business where organized, its principal place of business in Alabama,...
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40-16-1.2
Section 40-16-1.2 Additional items included in federal taxable income; items deducted from federal taxable income. (a) The following items shall be added to federal taxable income for purposes of computing net income under this chapter: (1) The tax due under this chapter that is deducted in computing federal taxable income. (2) State and local taxes that are deducted for purposes of calculating federal taxable income for which a credit is claimed under Section 40-16-8, to the extent the credit is utilized to reduce the tax owed under this chapter. (3) Refunds of federal income taxes deducted in prior tax periods for purposes of computing the tax due under this chapter. (4) Dividends received from a corporation in which the taxpayer owns less than 20 percent of the stock, by vote and value, but only to the extent the dividends are properly deducted in computing taxable income for federal income tax purposes. (5) State, county, and municipal interest income from loans and securities that...
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40-18-135
Section 40-18-135 Definitions. The following definitions apply to this article: (1) APPROVED BASIC SKILLS EDUCATION PROGRAM. A basic skills education program that has received written approval from the Alabama Department of Education pursuant to this article. (2) BASIC SKILLS EDUCATION PROGRAM. An approved employer provided or employer sponsored education program that enhances basic skills of employees up to and including the twelfth grade functional level. (3) COSTS OF EDUCATION. Direct instructional expenses incurred for or relating to instructors, materials, or equipment used in the qualifying program, or for supplies, textbooks, or salaries, including compensation paid to employees while participating in an approved basic skills education program. (4) EMPLOYEE. An individual resident of Alabama who is employed for at least 24 hours per week by the employer seeking the tax credit and who has been continuously employed for at least 16 weeks. (5) EMPLOYER. An individual or corporate...
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40-18-155
Section 40-18-155 Alabama Firefighters Annuity and Benefit Fund. (a) Each Alabama state individual income tax return form for the 2010 tax year and each year thereafter shall contain a designation as follows: "Alabama Firefighters Annuity and Benefit Fund. "Check ( ) if you wish to designate $2 or more of your state income tax refund. "If joint return, check ( ) if spouse wishes to designate $2 or more." (b) Each individual taxpayer required to file a state income tax return desiring to contribute to the Alabama Firefighters Annuity and Benefit Fund, may designate, by placing an "X" in the appropriate box on the state income tax form, that such contribution shall be credited to the foundation. (c) The Department of Revenue shall determine annually the total amount designated pursuant to subsection (b) for the fund and shall deposit such amount, less costs of administration not to exceed three percent of revenue produced, to the fund. (d) The commissioner of the department is authorized...
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