40-17A-2
Section 40-17A-2 Administration; manner of payment; collection. The Commissioner of Revenue
shall administer the provisions of this chapter. Payments required by this chapter shall be
made to the commissioner on the form provided by the commissioner. The commissioner shall
collect all taxes under this chapter. (Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §2.)...

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40-17-371
Section 40-17-371 Cost of collection; distribution of tax proceeds. (a) The Alabama Department
of Revenue shall retain one-quarter of one percent (0.25%) of the tax proceeds, less any refunds,
from this additional excise tax on gasoline and diesel fuel for its cost of collection. The
department may adopt rules and such forms as may be necessary for the administration of the
excise tax provided for in this article. (b) Each month, prior to the remaining payments provided
in this article, up to $750,000 of the tax proceeds from the additional excise tax on gasoline
and up to $230,000 of the tax proceeds from the additional excise tax on diesel fuel shall
be distributed first to the Alabama Highway Finance Corporation for the payment of the principal
of and interest on bonds to be issued by it to finance improvements to the ship channel providing
access to the facilities of the Alabama State Docks, to the extent necessary for such purpose.
The amount distributed pursuant to this section...
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45-43-246.37
Section 45-43-246.37 Charge for collection. The State Department of Revenue shall charge Lowndes
County for collecting the special county tax levied under this subpart such amount or percentage
of total collections as may be agreed upon by the commissioner of revenue and the Lowndes
County Commission, but such charge shall not, in any event, exceed five percent of the total
amount of the special county tax collected in the county under this subpart. Such charge for
collecting such special tax may be deducted each month from the gross revenues from such special
tax before certification of the amount of the proceeds thereof due Lowndes County for that
month. The commissioner of revenue shall pay into the State Treasury all tax collected under
this subpart, as such tax is received by the Department of Revenue, and on or before the first
day of each successive month, commencing with the month following the month in which the department
makes the first collection hereunder the commissioner...
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40-26A-16
Section 40-26A-16 Enforcement; rules and regulations of chapter. The Department of Revenue
is hereby charged with the enforcement of the provisions of this chapter and is hereby authorized
and empowered to prescribe, adopt, promulgate and enforce, rules and regulations, relating
to any matter or thing pertaining to the administration and enforcement of the provisions
of this chapter, and the collection of taxes, penalties and interest imposed by this chapter.
(Acts 1988, 2nd Ex. Sess., No. 88-952, p. 575, §16.)...
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40-26-18
Section 40-26-18 Administration of chapter. The administration of this chapter is vested in
and shall be exercised by the Department of Revenue, except as otherwise herein provided,
and the enforcement of any of the provisions of this chapter in any of the courts of the state
shall be under the jurisdiction and supervision of the department, and the department may
require the assistance of, and act through the district attorney of any county and the Attorney
General of the state and any legal counsel of the Department of Revenue. The department shall
appoint as needed such agents, clerks and stenographers as may be necessary to enforce the
provisions of this chapter under the provisions of the merit system who shall perform such
duties as may be required, and such duly appointed and qualified agents are authorized to
act for the department as it may direct and as is authorized by law. (Acts 1955, No. 248,
p. 586, §17.)...
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45-5-76
Section 45-5-76 Collection program; establishment and administration; powers; hiring. (a) The
County Commission of Blount County may establish and administer a program of revenue collection
for all legally authorized fees, taxes, licenses, and other revenues not presently being collected
locally. (b) The County Commission of Blount County may with 30 days' written notice to the
State Department of Revenue assume the collection of all such legally authorized tax proceeds
currently being collected by the State Department of Revenue on behalf of Blount County. (c)
If the county commission elects to collect one or more taxes, fees, or licenses, or other
revenues under this section, the county shall have all lawful powers of the State Department
of Revenue to collect revenues and conduct audits to determine the amounts of revenue liable
and due to the county. (d) The county commission may, at its option, hire such persons, firms,
corporations, auditors, or tax collectors it deems reasonably...
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40-12-7
Section 40-12-7 County license tax for school purposes - Disposition of funds collected; charge
for collection and administration. (a) All such taxes collected and administered by the Department
of Revenue shall be collected and remitted to the governing bodies of the various counties
in the manner as provided for the collection and administration of taxes for cities or towns
as provided in Sections 11-51-180 through 11-51-185, and the Department of Revenue is authorized
to charge the counties for collecting and administering the taxes its actual cost, not to
exceed two percent of the amount collected, and to do any and all things pertaining to the
collection and administration of the taxes for the various counties as the department is authorized
to do in collecting and administering taxes for cities and towns as provided in Sections 11-51-180
through 11-51-185. (b) For the purpose of this section, the terms collection and administration
shall have the same meaning as in Section...
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40-15A-13
Section 40-15A-13 Administration of chapter. The administration of this chapter shall be conducted
in accordance with Title 40, Chapter 15. The Department of Revenue shall prescribe the forms
and reasonable rules of procedure in conformity with this chapter for making returns and for
ascertainment, assessment and collection of the taxes imposed hereunder. (Acts 1988, 1st Ex.
Sess., No. 88-837, p. 307, §13.)...
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40-25A-16
Section 40-25A-16 Enforcement of chapter; promulgation of rules and regulations. The Department
of Revenue is hereby charged with the enforcement of the provisions of this chapter and is
hereby authorized and empowered to prescribe, adopt, promulgate and enforce, rules and regulations,
relating to any matter or thing pertaining to the administration and enforcement of the provisions
of this chapter, and the collection of taxes, penalties and interest imposed by this chapter.
(Acts 1980, No. 80-700, p. 1406, §16.)...
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45-2-244.107
Section 45-2-244.107 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Baldwin County for collecting the special county tax levied under this subpart
such amount or percentage of total collections as may be agreed upon by the Commissioner of
Revenue and the Baldwin County Commission, but such charge shall not, in any event, exceed
10 percent of the total amount of the special county tax collected in the county under this
subpart. Such charge for collecting such special tax may be deducted each month from the gross
revenues from such special tax before certification of the amount of the proceeds thereof
due Baldwin County for that month. The Commissioner of Revenue shall pay into the State Treasury
all tax collected under this subpart, as such tax is received by the Department of Revenue,
and on or before the first day of each successive month (commencing with the month following
the month in which the department makes the first collection...
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