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40-21-17
Section 40-21-17 Determination of value; assessment of property; penalizing delinquent taxpayer;
apportionment of assessed value; report to tax assessor. The department shall proceed forthwith
to examine the returns made by all persons, firms, and corporations required by law to make
the same and also such information as the department may have obtained in addition thereto,
shall determine the valuation of the different items of property required to be returned to
it and shall assess such property for taxation at 30 percent of its reasonable value; and,
in case no return has been made by or on behalf of such person, firm, or corporation on or
before March 1 in each year, the department may add to the assessment which it makes against
such person, firm, or corporation a penalty not exceeding 10 percent of the assessment as
made therefor. The assessment herein required to be made shall be completed on or before July
1, or as soon thereafter as practicable, and reported to the tax...
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45-3-245
Section 45-3-245 Levy of tax; collection and enforcement; disposition of funds. (a) This section
shall only apply to Barbour County. (b) As used in this section, state sales and use tax means
the tax imposed by the state sales and use tax statutes including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The
County Commission of Barbour County, after a public hearing, notice of which has been given
for at least two consecutive weeks in a newspaper of general circulation in the county and
by posting the notice outside the offices of the county commission, may levy, in addition
to all other previously authorized taxes, an additional one-half cent ($0.005) privilege and
excise license tax against gross sales and gross receipts. All notices shall state the date,
time, and location of the meeting at which the proposal to levy a sales, use, and amusement
tax of not more than one-half cent ($0.005) shall be considered by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-245.htm - 6K - Match Info - Similar pages
45-45-201.07
Section 45-45-201.07 Payment of tax required for issuance of license. To prevent motor vehicles,
as defined by Section 40-12-240, from escaping taxation and to provide for the more efficient
assessment and collection of taxes due on same, no license shall be issued to operate a motor
vehicle on the public highways of this state, nor shall any transfer be made by the director
of the department as provided under this part, until the ad valorem tax on such vehicle shall
have been paid in the county for the preceding year, as evidenced by a receipt of the director
of the department where the owner of the vehicle resides, if the vehicle is owned by an individual;
and if the vehicle is owned by a firm, corporation, or association, then as evidenced by the
receipt of the director of the department in the county in which the motor vehicle is used
or operated; provided, that this section shall not apply to motor vehicles owned by dealers,
the state, counties, and municipalities. Every person,...
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22-30-4
Section 22-30-4 Regulatory and investigative authority; monitoring of commercial sites for
hazardous wastes; fees; hearings and investigations. (a) The department has exclusive regulatory
authority over all hazardous waste generation, transportation, storage, treatment and disposal
and other management practices in the state, and shall, from time to time, investigate and
monitor sources of generation, transportation, storage, treatment and disposal of hazardous
waste. However, nothing in this chapter shall be construed to limit the authority of the Alabama
Department of Public Health to regulate wastes containing radioactive materials under Chapter
14 of this title. (b) In exercising such exclusive authority, the department shall provide
sufficient personnel with training in hazardous waste management and a minimum of a bachelor's
degree in the sciences or engineering to comprehensively monitor all commercial sites for
the disposal of hazardous wastes. Such personnel shall be hired by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-30-4.htm - 4K - Match Info - Similar pages
40-21-18
Section 40-21-18 Evidence and witnesses before department. The Department of Revenue shall
carefully examine and consider said statements and information and shall hear evidence and
secure further and additional information as far as may be in its power, whenever it may deem
it necessary to do so, to show the true value of properties of such corporations, associations,
companies, and individuals and the true value of that portion thereof which is situated within
this state and within the respective counties, cities, towns, or other tax districts in this
state; and each interested company, corporation, association, or individual may appear before
said department and introduce material and relevant testimony before the same touching the
true value of said property within this state and the apportionment thereof. From these statements,
evidence and information adduced before it, the Department of Revenue shall ascertain, fix,
and determine the true value of such property and of the...
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40-25-2.1
Section 40-25-2.1 Tax on cigar wrappers. (a) For the purposes of this section, the following
terms shall have the respective meanings ascribed to them by this section: (1) CIGAR WRAP.
An individual tobacco wrapper that is made wholly or in part from tobacco, including reconstituted
tobacco, whether in the form of tobacco leaf, sheet, or tube, if the wrap is designed to be
offered to or purchased by a consumer. (2) COMMISSIONER. The Commissioner of the Department
of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue of the State
of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied less costs
of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON. Individuals,
firms, corporations, partnerships, companies, or other agencies, associations, incorporated
or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE SALE. A sale
of tangible personal property by wholesalers to licensed retail...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-2.1.htm - 5K - Match Info - Similar pages
40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section,
it shall be unlawful for any person to print, publish, or divulge, without the written permission
or approval of the taxpayer, the return of any taxpayer or any part of the return, or any
information secured in arriving at the amount of tax or value reported, for any purpose other
than the proper administration of any matter administered by the department, a county, or
a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical
information pertaining to taxes may be disclosed at the discretion of the commissioner or
his or her delegate to the legislative or executive branch of the state. Upon request, the
commissioner or his or her delegate may make written disclosure as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-10.htm - 8K - Match Info - Similar pages
40-7-1
Section 40-7-1 Authority of tax assessor; duties of taxpayer. (a) The tax assessor or other
assessing official in each of the several counties shall have the right and authority to assess
all real estate, together with improvements thereon, and all personal property to the party
last assessing the same, or to the owner of record, except such real estate and personal property
which is now or may hereafter be assessed by the Department of Revenue. The failure of the
tax assessor or other assessing official to assess said property to the true owner shall not
invalidate the assessment. The tax assessor or other assessing official shall have the right
and authority to prescribe the proper bookkeeping method to carry out the provisions of this
article, subject to the approval of the Chief Examiner of Public Accounts. Should the owner
of any real estate make improvements on such property, or should any improvements be removed
or destroyed or partially removed or destroyed during any taxable...
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40-7-13
Section 40-7-13 Assessment of property in possession of commission merchants and assignees
and consignees authorized to sell. Commission merchants and all persons trading and dealing
on commission, assignees and consignees authorized to sell and persons having in their possession
goods, wares, or merchandise belonging to another and subject to taxation in any county, city,
or town of Alabama, where said property is located, when the owner of the property does not
reside in the county, are deemed to be owners of the property in their possession for the
purpose of assessment, and unless such goods, wares, or merchandise have been otherwise listed
for taxation, the same shall be listed separately from any other goods, wares, or merchandise
owned by such person, firm, or corporation for taxation, and the name of the assignor or consignor
shall be listed on the return, the same shall be assessed for taxation to the person, firm,
or corporation who has such goods, wares, or merchandise in...
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45-1-243.03
Section 45-1-243.03 Payment of taxes herein levied; reports by taxpayers. The sales taxes authorized
to be levied in Section 45-1-243.01 shall be due and payable in monthly installments on or
before the twentieth day of the month next succeeding the month in which the tax accrues;
and the use taxes authorized to be levied in Section 45-1-243.02 shall be due and payable
quarterly on or before the twentieth day of the month next succeeding each quarterly period
during which the storage, use, or other consumption of the tangible personal property became
taxable hereunder, each such quarterly period to end on the last day of each of the months
of March, June, September, and December. The sales taxes authorized to be levied in Section
45-1-243.01 shall be paid to and collected by the State Department of Revenue at the same
time as and along with the payment and collection of the state sales tax; and the use taxes
authorized to be levied in Section 45-1-243.02 shall be paid to and collected...
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