45-43-246.33
Section 45-43-246.33 Payment and reporting. All taxes levied in this subpart shall be paid
to and collected by the State Department of Revenue at the same time and in the same manner
as state sales and use taxes are paid. On or prior to the due dates of the tax herein levied
each person subject to such tax shall file with the State Department of Revenue a report or
return in such form as may be prescribed by the department, setting forth, with respect to
all sales and business transactions that are required to be used as a measure of the tax levied,
a correct statement of the gross proceeds of all such sales and gross receipts of all such
business transactions. Such report shall also include such other items of information pertinent
to the tax and the amount thereof as the State Department of Revenue may require. Any person
subject to the tax levied may defer reporting credit sales until after their collection, and
in the event such person so defers reporting them, such person shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.33.htm - 1K - Match Info - Similar pages

40-15A-7
Section 40-15A-7 Extenuation of time for payment; payment demand not in excess of total tax.
The tax hereby levied being based and conditioned upon the levy of a similar tax by the United
States, in the event that after due return filed with the federal authorities and the Department
of Revenue, the tax shall not have been arrived at when payment would otherwise become due
or delinquent hereunder, then and in such event the time for payment of the tax due hereunder
shall, on showing being made to the Department of Revenue, be extended until final agreement,
determination or assessment of tax shall have been made by the federal authorities; provided,
that the Department of Revenue may demand and require the payment of such amount of the tax
as it may determine will not be in excess of the total tax that will be due the State of Alabama
under this chapter, as shown by the tax return made, when the final determination of the amount
of the assessment shall have been made for federal tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15A-7.htm - 1K - Match Info - Similar pages

40-27-4
Section 40-27-4 Counsel for state representative. The counsel, state Department of Revenue,
State of Alabama, or an assistant counsel of said department designated by him, shall serve
as counsel for the member representing this state on the Multistate Tax Commission. (Acts
1967, No. 395, p. 982, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-4.htm - 607 bytes - Match Info - Similar pages

40-29-23.1
Section 40-29-23.1 Development and operation of financial institution data match program. (a)
For purposes of this section the following terms shall have the following meanings: (1) ACCOUNT.
A demand deposit account, checking account, negotiable withdrawal order account, savings account,
time deposit account, or money-market mutual fund account. (2) ACCOUNT HOLDER. A person or
persons authorized to perform transactions on behalf of an account. (3) DELINQUENT TAXPAYER.
A taxpayer with an outstanding tax liability for which a final assessment has been entered
that is no longer subject to appeal under the Alabama Taxpayer's Bill of Rights, so that the
assessment is final, due, and owing, and for whom both of the following conditions are true:
a. The tax liability remains unpaid after 10 days from the issuance of a final notice before
seizure by the department. b. The person is not making current timely installment payments
on the tax liability under agreement with the department. (4)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-23.1.htm - 5K - Match Info - Similar pages

45-21-242.14
Section 45-21-242.14 Payment of taxes herein levied; reports by taxpayers. All taxes levied
in this part shall be paid to and collected by the State Department of Revenue at the same
time and in the same manner as state sales and use taxes are paid. On or prior to the due
dates of the tax herein levied each person subject to such tax shall file with the State Department
of Revenue a report or return in such form as may be prescribed by the department, setting
forth, with respect to all sales and business transactions that are required to be used as
a measure of the tax levied, a correct statement of the gross proceeds of all such sales and
gross receipts of all such business transactions. Such report shall also include such other
items of information pertinent to the tax and the amount thereof as the State Department of
Revenue may require. Any person subject to the tax levied may defer reporting credit sales
until after their collection, and in the event such person so defers...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.14.htm - 1K - Match Info - Similar pages

34-27A-3
Section 34-27A-3 License required to do certain acts; unlawful behavior; violations; assistance
with appraisal; evaluations. (a) It shall be unlawful for any person, partnership, or corporation,
for a fee or other valuable consideration, or with the intention or expectation of receiving
or collecting a fee or valuable consideration from another, to do any of the following unless
he or she is licensed under this article: (1) To be employed to perform or to perform an appraisal
as defined in this article where the subject property of the assignment lies within the borders
of the State of Alabama. (2) Present himself or herself, or allow himself or herself to be
presented, as being able to perform an appraisal for which a license is required under this
article. (b) It shall be unlawful for a person, other than a licensed real estate appraiser,
to assume or use that title or any title, designation, or abbreviation likely to create the
impression of licensure as a real estate appraiser by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-27A-3.htm - 6K - Match Info - Similar pages

40-2-10
Section 40-2-10 Appointment of law enforcement officers; powers and duties. The Commissioner
of the Department of Revenue may designate and appoint qualifying employees or agents of the
Department of Revenue as law enforcement officers as defined by the Alabama Rules of Criminal
Procedure. (1) Qualifying employees or agents designated as peace officers shall be appointed
by the Commissioner of the Department of Revenue provided that they have complied with the
requirements set forth by the Alabama Peace Officers' Standards and Training Commission. (2)
Law enforcement officers of the Department of Revenue shall investigate the commission or
suspected commission of tax evasion, tax fraud, and other matters administered by the Department
of Revenue including the enforcement and administration of tobacco tax, gasoline tax, and
tax on motor fuels or any substitute thereof, licensing and registration of motor vehicles,
and violations of Title 13A, Title 32, and this title. Revenue law...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-10.htm - 1K - Match Info - Similar pages

40-23-199.2
Section 40-23-199.2 Marketplace facilitators. (a) For the purpose of this Act 2018-539, the
following terms shall have the respective meanings ascribed to them: (1) DEPARTMENT. The Alabama
Department of Revenue. (2) MARKETPLACE FACILITATOR. A person that contracts with marketplace
sellers to facilitate for a consideration, regardless of whether deducted as fees from the
transaction, the sale of the marketplace seller's products through a physical or electronic
marketplace operated by a person, and engages: a. Either directly or indirectly, through one
or more affiliated persons in any of the following: 1. Transmitting or otherwise communicating
the offer or acceptance between the purchaser and marketplace seller; 2. Owning or operating
the infrastructure, electronic or physical, or technology that brings purchasers and marketplace
sellers together; 3. Providing a virtual currency that purchasers are allowed or required
to use to purchase products from the marketplace seller; or 4....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-199.2.htm - 7K - Match Info - Similar pages

40-2B-1
Section 40-2B-1 Legislative findings. To increase public confidence in the fairness of the
state tax system, the state shall provide an independent agency to be known as the Alabama
Tax Tribunal to hear appeals of tax and other matters administered by the Department of Revenue
and certain self-administered counties and municipalities that choose to participate with
the Alabama Tax Tribunal to hear appeals of taxes levied by or on behalf of self-administered
counties or municipalities. Any judge of the Alabama Tax Tribunal shall have the requisite
knowledge and experience to hear and resolve disputes between taxpayers and the Department
of Revenue or taxpayers and any self-administered county or municipality that has elected
to participate with the Alabama Tax Tribunal. Such hearing shall take place only after the
taxpayer has had a full opportunity to settle any matter with the Department of Revenue or
with a self-administered county or municipality. There shall be no requirement of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-1.htm - 1K - Match Info - Similar pages

45-10-245.02
Section 45-10-245.02 Tobacco stamps. The tax hereby levied shall be paid by affixing stamps
as is required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28.
The State Department of Revenue shall have the same duties relative to the preparation and
sale of stamps to evidence the payment of such tax that it has relative to the preparation
and sale of stamps under those sections and may exercise the same powers and perform the same
duties in the same manner relative to the collection of the tax hereby levied that it does
relative to the collection of that tax. In accordance with Section 40-25-2(q), in the event
the aforementioned tobacco stamps are not available, for affixing to tobacco products packages
and containers, or by the authority of a duly promulgated regulation eliminating the requirement
of affixing stamps, the Commissioner of Revenue may require a monthly report in lieu of stamps
to report the amount of tax due. The monthly report shall be in a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-245.02.htm - 1K - Match Info - Similar pages