9-11-37
Section 9-11-37 Issuance of licenses generally - Issuance fee; reports. (a) There shall be a $1.00 issuance fee for all licenses sold by the Division of Wildlife and Freshwater Fisheries of the Department of Conservation and Natural Resources, which shall be in addition to the prescribed cost of such licenses. In counties where the probate judge or issuing officer is on the fee system, the issuing fee shall be retained by the probate judge or issuing officer, and in counties where the probate judge or issuing officer is on a salary basis, the fee shall be paid by him into the county treasury to the credit of the appropriate fund. It shall be unlawful to charge any amount that is in excess of the fee provided herein; and, if any probate judge, license commissioner, special agent or other person authorized to issue such licenses does so, he shall be guilty of a misdemeanor and shall be punished, upon conviction, by a fine of not less than $10.00 nor more than $25.00 for each offense. (b)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-37.htm - 2K - Match Info - Similar pages
40-25-11
Section 40-25-11 Statements of common carriers, contract carriers, buses, etc. All common carriers, contract carriers, buses and trucks transporting tobacco products may be required under regulations to be prescribed by the Department of Revenue to transmit to the Department of Revenue a periodic statement of such consignments or deliveries of tobacco products showing date, point of origin, point of delivery and to whom delivered, and time of delivery, and all common carriers, buses or trucks shall permit examination by the Department of Revenue or its agents of their records relating to shipment or receipt of tobacco products. The common carriers, buses and trucks shall permit the examination and investigation of their records of shipment or receipts relating to tobacco products, when and wherever it is deemed advisable and necessary by the Department of Revenue or its agents in the enforcement of this article. Inspectors, stamp deputies and other duly authorized agents of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-11.htm - 1K - Match Info - Similar pages
40-3-16
Section 40-3-16 Duties generally; quorum; powers and duties of agents; protest procedure. It shall be the duty of the boards of equalization to inspect, review, revise, and fix the value of all the property returned to or listed with the assessing official for taxation each year; provided, that nothing in this chapter shall be construed to require the assessing official or boards of equalization to value any property required by the law to be assessed for taxation by the Department of Revenue. The majority of the board of equalization shall constitute a quorum of the board for the performance of the duties required herein; provided, that at any time the Department of Revenue shall deem it necessary it may go or send or use agents or representatives in any county with authority to act in an advisory capacity and in conjunction with the board of equalization and perform other duties, with respect to the valuation and assessment of property for taxation, as may be required of them. Agents...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-16.htm - 7K - Match Info - Similar pages
40-7-21
Section 40-7-21 Failure to fill out schedules or lists or give information or subscribe oaths; authority for enforcement of imposed taxes. (a) It shall be a Class C misdemeanor for any taxpayer, or attorney or agent of any taxpayer having authority to make tax returns, to fail, neglect, or refuse on demand of the tax assessor, county revenue commissioner, or other assessing official, to fill out or have filled out the schedule or list herein provided for, or to fail to give the information herein provided for, or to fail, refuse, or neglect, to take and subscribe to the oath or affirmation required to such schedules or fail to return the same to the assessing official as prescribed by law. (b) The county tax assessor, the county revenue commissioner, or other county assessing official, the Department of Revenue, their agents, and designated representatives, shall have authority to audit, examine, and inspect any and all records and property as needed to enforce the taxes imposed by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-21.htm - 1K - Match Info - Similar pages
45-2-243
Section 45-2-243 Designees; compensation; powers. (a) The Baldwin County Commission and any municipality located in Baldwin County, if authorized by resolution or ordinance duly adopted by the Baldwin County Commission or the governing body of the municipality, may enter into agreements by which a designee may administer and enforce any tax or license enacted by the county or a municipality, and collect the taxes and license fees due thereunder or, in the case of a county levied tax or license, the county commission may by resolution duly adopted, administer, collect, and enforce any county levied tax or license fee. For purposes of this section, a designee means any entity, person, or corporation, including, but not limited to, the State Department of Revenue, designated by resolution or ordinance of the Baldwin County Commission or a municipality to act for or on behalf of the county or municipality. A county or a municipality may agree to pay the designee compensation for its...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-243.htm - 2K - Match Info - Similar pages
23-2-169
Section 23-2-169 Use of toll collection facility without payment; collection. THIS SECTION WAS AMENDED BY ACT 2019-501 IN THE 2019 REGULAR SESSION, EFFECTIVE JANUARY 1, 2024. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. (a) The owner and operator of a vehicle driven on a toll road, bridge, causeway, or tunnel and through a toll collection point without payment of the required toll is jointly and severally liable to the authority, department, or private toll entity to pay the required toll, administrative fees, and civil penalty as provided in this article. The authority, department, or private toll entity or an agent or representative thereof may pursue collection of the required toll as provided for in this article. (b) A certified written report or a facsimile thereof, sworn to or affirmed by the authority, department, private toll entity, or an agent or representative thereof that a toll violation has occurred, based upon inspection of photographs, microphotographs,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-2-169.htm - 6K - Match Info - Similar pages
40-18-378
Section 40-18-378 Verification of employment numbers; audits; return of unearned credit amounts; liability of incentivized companies. (a) The Department of Labor shall periodically verify the actual number of eligible employees employed at the qualifying project and the wages of the eligible employees during the relevant year. If the Department of Labor is not able to provide the verification utilizing all available resources, it may request any additional information from the incentivized company as may be necessary. The Department of Revenue may periodically audit any incentivized company to monitor compliance by the incentivized company with this article. Nothing in this article shall be construed to limit the powers otherwise existing for the Department of Revenue to audit and assess an incentivized company. The Department of Insurance shall have similar audit rights over any incentivized company that is subject to the insurance premium tax. (b) The project agreement shall include...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-378.htm - 3K - Match Info - Similar pages
40-18-91
Section 40-18-91 Wager proceeds; withholding of state income tax. (a) Each person making any payment of proceeds from a wager which constitutes "winnings subject to withholding" as defined by Section 40-18-90, shall deduct and withhold income tax in the amount of five percent of the payment. (b) Each person making withholding of state income taxes as required by this division shall remit the same to the state Revenue Department in the same manner and at the same time as that provided for payments of other withheld income taxes as set out in Article 2, Chapter 18, of this title, and shall be subject to the same penalties as provided therein. Each person required to make withholding of state income taxes, who shall fail to do so, shall be personally liable for all amounts required to be withheld as provided in Sections 40-18-74, 40-18-76, 40-29-73 and 40-29-111. (c) Any person receiving proceeds from a wager which constitutes winnings subject to withholding shall furnish the payer a...
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40-2-18
Section 40-2-18 Procedure after revaluation and equalization. Whenever the work of revaluing and equalizing any class or classes of property has been completed by order of the Department of Revenue, as provided herein, and the revised valuation has been entered on the tax return list, the county board of equalization shall certify over their signatures to the correctness thereof and shall deliver the tax return list showing the assessment and revaluation to the assessing official of the county as their report, and the assessing official shall hold them in his or her office subject to public inspection. The assessing official shall then give notice by publication once a week for three consecutive weeks in a newspaper published in the county, if any are published in the county and, if no newspaper is published in the county, by posting notices in at least three public places in the county that the county board of equalization has returned its report and that the same is open to public...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-18.htm - 6K - Match Info - Similar pages
40-3-19
Section 40-3-19 Meetings - Hearing objections to valuations. For the purpose of hearing objections filed in writing to any assessments or valuations fixed as provided for herein, the boards of equalization shall sit at the courthouse in their respective counties on the date specified by the Department of Revenue in each year, and shall continue as long as may be necessary; provided, that the sitting shall not be extended beyond the second Monday in July, unless otherwise ordered by the Department of Revenue, to dispose of all cases where objections to valuations or assessments have been filed in writing by any taxpayer, as provided in this chapter. For the purpose of hearing objections filed in writing to any assessments or valuations fixed as provided for herein, in counties where the board of equalization serves full time, the boards of equalization shall sit at the courthouse in their respective counties, beginning on the date specified by the Department of Revenue, to dispose of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-19.htm - 2K - Match Info - Similar pages
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