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16-16A-7
Section 16-16A-7 Additional findings; bonds authorized; procedures. (a) The Legislature finds
that the number of students attending the several school systems located in those areas of
North Alabama that will be directly impacted by the 2005 BRAC and Subsequent BRAC Actions
will collectively increase by an estimated 9,000 students. As a result, there will be a need
for the construction of additional school facilities as well as the renovation of existing
school facilities. The Legislature also finds that the 2005 BRAC and Subsequent BRAC Actions
will have a positive impact on future receipts to the Education Trust Fund, as the significant
population growth in North Alabama will increase sales, income, and other tax collections.
Thus, it is an efficient use of state funds to allow such revenue growth to help pay for capital
improvement costs associated with BRAC-related school construction. (b) The Alabama Public
School and College Authority is hereby authorized to sell and issue its...
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25-4-51
Section 25-4-51 Rates of contributions, etc., by employers. (a) Contributions. Except as hereinafter
provided and subject to the provisions of Section 25-4-54, every employer shall pay contributions,
or payments in lieu of contributions, equal to the percentages of wages payable or paid as
hereinafter set out, with respect to employment by him. (1) With respect to employment during
calendar years after December 31, 1975, every employer who has been liable to the provisions
of this chapter during a period of time sufficient to have his rate of contribution determined
under the experience rating provisions of Section 25-4-54 shall pay contributions at the rate
prescribed thereby. (2) With respect to employment after December 31, 1975, every employer
who has not been liable to the provisions of this chapter for a sufficient length of time
to have his rate determined under the experience rating provisions of Section 25-4-54 shall
pay contributions at the rate of 2.70 percent of such wages...
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45-8-241.66
Section 45-8-241.66 Delinquent taxes; penalty and interest. 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 87-424,
p. 630, §7.)...
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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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45-35-242.06
Section 45-35-242.06 Violations. (a) The following sanctions shall be imposed for the following
violations of this part: (1) Any distributor, person, or association required to pay the tax
levied by this part which fails to pay the tax, or which is delinquent in paying the tax,
shall pay interest of 12 percent per annum thereon from the due date to the time such tax
is actually paid, as well as a 20 percent late charge on the amount of taxes and interest
which are overdue and unpaid. (2) Any distributor, individual, or association which fails
to keep adequate records of the tax receipts, or which fails to produce such records to the
license commissioner when requested to do so shall pay a fine of five thousand dollars ($5,000)
for each such violation. In addition, the license commissioner may revoke the license for
such violations. (3) Any distributor, individual, or association who deliberately falsifies
reporting required by the license commissioner shall pay a fine of five thousand...
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40-23-77
Section 40-23-77 Discount; distribution and expenditure. A discount of three percent of the
taxes levied by this article due and payable to the state shall be allowed to the seller or
vendor; provided, that the taxes due by such seller are paid before same becomes delinquent,
as in this article provided. Effective June 1, 2001, the Governor may, by executive order,
authorize the Department of Revenue to provide by proper rules and regulations for the allowance
of a discount, not to exceed three percent (3%) of the taxes levied by this article due and
payable to the state by the seller or vendor; provided that the taxes due by such seller are
paid before same becomes delinquent, as in this article provided. For any taxes collected
by the seller or vendor on or after June 1, 2001, the Governor may, by executive order, authorize
the Department of Revenue to provide by proper rules and regulations for a maximum discount
amount or rate for each seller or vendor regardless of the number of...
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45-39-245.48
Section 45-39-245.48 Effective date; reduction in rates of taxes; termination of levy of taxes.
(a) If the governing body of the county elects to levy or impose any of the taxes herein authorized
to be levied and imposed, it shall specify, as the effective date of such levy, the first
day of the second calendar month next following that during which such levy is made; provided,
that such governing body may not levy or impose any such taxes unless the effective date of
such levy is the same as the effective date of the levy, by the governing body of Colbert
County, of any of the taxes authorized to be levied and imposed pursuant to Part 4, commencing
with Section 45-17-243, of Article 24 of Chapter 17 of this title. (b) The governing body
of the county may, at any time and from time to time after the levy of any of the taxes herein
authorized, but subject to succeeding provisions of this section, and subject to constitutional
limitations on the impairment of contracts, (1) Reduce the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.48.htm - 4K - Match Info - Similar pages
40-18-35
Section 40-18-35 Deductions allowed to corporations. (a) The following items shall be deducted
from federal taxable income for purposes of computing taxable income under this chapter: (1)
Refunds of state and local income taxes. (2) Federal income tax paid or accrued during the
taxpayer's taxable year. The portion of federal income tax deductible by a corporation earning
income from sources both inside and outside of Alabama shall be determined by the ratio that
the corporation's taxable income, computed without the deduction for federal income tax, apportioned
and allocated to Alabama bears to the corporation's taxable income, computed without the deduction
for federal income tax, apportioned and allocated everywhere. (3) Interest income earned on
obligations of the United States. (4)a. Interest income earned on obligations of the State
of Alabama or its subdivisions or instrumentalities thereof to the extent included in gross
income for the purposes of federal income taxation. b....
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40-26B-9
Section 40-26B-9 Refund of supplemental privilege tax. (a) Each pharmaceutical service provider
that collected and remitted the supplemental privilege tax on pharmaceutical services pursuant
to Article 1A, as it read prior to August 30, 2016, shall be entitled to a refund of the taxes
collected in the form of a credit against any future taxes levied pursuant to the privilege
tax on pharmaceutical services provided for in this article, due after August 30, 2016. Beginning
October 1, 2016, monthly credits shall be allowed to the pharmaceutical service providers
that remitted the supplemental privilege tax through September 20, 2018. (b) On or after October
1, 2018, a pharmaceutical service provider who is entitled to a credit under subsection (a)
and has unused credit remaining shall be entitled to a refund of the remaining credit owed
to the provider, without interest, upon petition to the department. The petition shall be
made no later than October 1, 2020. The department shall...
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24-9-4
Section 24-9-4 Definitions. When used in the chapter, the following words shall have the following
meanings: (1) AGREEMENT. The intergovernmental cooperation agreement entered into between
an authority and a local authority by the parties pursuant to this chapter. (2) AUTHORITY.
The Alabama Land Bank Authority. (3) BOARD. The Alabama Land Bank Authority Board. (4) LOCAL
AUTHORITY. A local land bank authority created by a county or municipality as provided in
Section 24-9-10. (5) PROPERTY. Real property, including any improvements thereon. (6) TAX-DELINQUENT
PROPERTY. Any property on which the taxes levied and assessed by any party remain in whole
or in part unpaid on the date due and payable. (Act 2009-738, p. 2203, §4; Act 2010-727,
p. 1818, §1; Act 2013-249, p. 610, §1.)...
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