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34-21-2
Section 34-21-2 Board of Nursing generally. (a) There is created the Board of Nursing, which
shall be composed of 13 members to be appointed and have the duties and powers enumerated
in this section. The membership of the board shall be inclusive and reflect the racial, gender,
geographic, urban/rural, and economic diversity of the state. In order to insure continuity
of administration, the nine board members provided for by Section 3 of Act 427, Regular Session
1975, shall continue to serve to the completion of the term for which they are serving. The
Governor, within 60 days of January 1, 1984, shall appoint a tenth member who shall be a licensed
practical nurse for a term of four years from a list of nominees furnished him or her by the
Alabama Federation of Licensed Practical Nurses, Incorporated, or its successor organization.
As the terms of all board members expire, their successors shall be appointed for terms of
four years each. Vacancies in unexpired terms shall be filled in...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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25-4-137
Section 25-4-137 Adjustments or refunds. (a) If, not later than four years after the date on
which any contributions, penalties, or interest became due, an employer who has paid such
contributions, penalties, or interest thereon shall make application for an adjustment thereof
in connection with subsequent contribution payments, or for a refund thereof because such
adjustment cannot be made, and the secretary shall determine that such contributions, penalties,
or interest, or any portion thereof, was erroneously collected, the secretary shall allow
such employer to make an adjustment thereof in connection with subsequent contribution liability,
or, if such adjustment cannot be made, the secretary may refund such contributions, interest,
and penalties from the clearing account. Any refund of interest and/or penalties which have
been transferred to the Special Employment Security Administration Fund shall be made from
the Special Employment Security Administration Fund, provided for in...
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41-10-730
Section 41-10-730 Failure to pay fee. In the event an employer fails to pay to the department
any amount required to be paid under this division, that amount may be assessed against the
employer in the same manner, including interest and penalties, as is prescribed for the assessment
of income tax under the provisions of Chapter 2A of Title 40. The employer may appeal from
any preliminary or final assessment in the same manner and subject to the same procedures
prescribed for income tax appeals by Chapter 2A of Title 40. When no appeal from a final assessment
is timely filed by the employer, execution may be issued upon the final assessment in the
same manner as is provided by law for the issuance of an execution by the department. (Act
2009-561, p. 1629, §4; §41-10-703 amended and renumbered by Act 2010-220, p. 365, §4.)...
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22-6-196
Section 22-6-196 Privilege assessment - Failure to pay. Any PACE provider that fails to pay
the assessment levied by this article within the time required by this article shall pay,
in addition to the assessment, a penalty of 10 percent of the amount of assessment due, together
with interest thereon at the rate prescribed by Section 40-1-44, the penalty and interest
to be assessed and collected as part of the taxes. Provided, however, the department, if a
good and sufficient reason is shown, may waive or remit the penalty of 10 percent or a portion
thereof. If payment is not received by the last day of the month, the department shall notify
the Medicaid Agency which shall determine whether the PACE provider is a Medicaid provider,
and if so, shall withhold the payment, interest, and penalty due from any reimbursement due
the provider under the Medicaid program. The assessment levied by this article shall constitute
a debt due the State of Alabama and may be collected by civil action in...
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40-29-20
Section 40-29-20 Lien for taxes - Generally. If any person liable to pay any tax, other than
ad valorem tax, neglects or refuses to pay the same, the amount (including any interest, additional
amount, addition to tax, or assessable penalty together with any costs that may accrue in
addition thereto) shall be a lien in favor of the State of Alabama upon all property and rights
to property, whether real or personal, tangible or intangible, belonging to such person. The
Department of Revenue shall give notice of lien to the taxpayer. If the taxpayer shall file
with the Department of Revenue a bond in double the amount of the lien filed, with surety
or sureties to be either a surety company authorized to do business in Alabama or such individual
property owners, not less than three in number, as are recommended by the judge of probate
of the county in which the notice of lien is recorded, conditioned to pay all such tax, interest
penalty, additional amount or addition to such tax, together...
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11-99A-14
Section 11-99A-14 Payment of assessments. (a) Each assessment shall constitute a lien on the
property assessed in the amount of the assessment with respect to that parcel of land, as
provided in the final assessment, forecloseable as provided in this chapter. The assessment
shall be payable either within 30 days after the final assessment or over such term as may
be determined by the board. If the assessment is to be paid over a term, the assessment shall
accrue interest and be payable periodically, monthly, quarterly, semiannually, annually, or
as otherwise provided by the board, with interest at a rate as may be considered reasonable
by the board. In particular, the assessment may bear interest at the same rate or yield borne
by the bonds issued to obtain funds to acquire, construct, or install the improvements, but
interest may be at a higher rate in the discretion of the board. Once the amount of a final
assessment allocated with respect to a tract is paid in full, with all...
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41-10-728
Section 41-10-728 Fee imposed on wages of certain employees. (a) In addition to all other taxes
now imposed by law, there is hereby levied and imposed a fee on the wages, as defined in this
division, paid by the employer to employees engaged in skilled labor in the performance of
a construction contract or job in the State of Alabama, which fee shall be assessed, collected,
and paid quarterly at the rate and as specified in subsection (b) and for each year as hereinafter
provided. (b) Each employer subject to this division shall remit to the department a fee for
the purpose of funding a program providing for the recruitment of, and training opportunities
for, new construction craft trade labor in an amount equal to nine one-hundredths of one percent
of the Alabama wages paid during the preceding quarter to all employees of the employer engaged
in skilled labor under a construction contract or on a job located in this state for the first
five quarters following May 18, 2009. (c)...
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45-2-244.186
Section 45-2-244.186 Delinquent taxes. Any person who fails to pay the tax herein levied within
the time required by this subpart shall pay, in addition to the tax, a penalty of 10 percent
of the amount of tax due, together with interest thereon at the rate of one percent per month
or fraction thereof, from the date at which the tax herein levied became delinquent, that
is, due and payable, such penalty and interest to be assessed and collected as part of the
tax. Provided the county commission, if a good and sufficient reason is shown, may waive or
remit the penalty of 10 percent or a portion thereof. (Act 2007-377, p. 748, §7.)...
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