45-40-245.37
Section 45-40-245.37 Applicability of state statutes. All provisions of the state sales tax
statutes with respect to payment, assessment, and collection of the state sales tax, making
of monthly reports and keeping and preserving records with respect thereto, interest after
the due date of the tax, penalties for failure to pay the tax, make reports or otherwise comply
with the states sales tax statutes, the promulgation of rules and regulations with respect
to the state sales tax, and the administration and enforcement of the state sales tax statutes,
which are not inconsistent with this subpart, when applied to the sales tax authorized to
be levied in Section 45-40-245.31 shall apply to the sales taxes authorized to be levied in
Section 45-40-245.31; and all provisions of the state use tax statutes with respect to payment,
assessment, and collection of the state use tax, making quarterly reports and keeping and
preserving records with respect thereto, interest after the due date of...
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45-41-242.02
Section 45-41-242.02 Monthly report; recordkeeping; failure to pay. (a) The taxes levied by
this article, except as otherwise provided herein, shall be due and payable to the State Department
of Revenue on or before the 20th day of the month next succeeding the month in which the tax
accrues. On or before the 20th day of each month after the effective date of the taxes, every
person on whom the tax is levied by this article shall render to the Department of Revenue
on a form prescribed by the department, a true and correct statement showing the gross proceeds
of the business subject to the tax for the then preceding month, together with such other
information as the Department of Revenue may demand and require; and at the time of making
such monthly report, the taxpayer shall compute and pay to the Department of Revenue the amount
of taxes shown to be due; provided, however, that any person subject to the tax who conducts
any business on a credit basis may defer reporting and paying...
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45-47-245.05
Section 45-47-245.05 Disposition of funds. (a) The proceeds from the tax hereby levied, less
the actual costs of collection not to exceed 10 per centum, shall be paid by the State Department
of Revenue to the Marion County Commission to be deposited in two separate accounts to the
credit of either the Marion County Water Coordinating and Fire Prevention Authority or the
Marion County Volunteer Fire and Rescue Association as follows: (1) Sixty percent to the Marion
County Water Coordinating and Fire Prevention Authority. (2) Forty percent to the Marion County
Volunteer Fire and Rescue Association, to be divided as follows: a. Twenty-five percent to
the Marion County Firefighters Association. b. Ten percent to rescue squad associations. c.
Five percent to public licensed ambulance services if such services are authorized and created
by such association. (b) The Marion County Fire and Rescue Association shall have authority
to promulgate rules and regulations having the force and effect...
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45-48-244.02
Section 45-48-244.02 Monthly report; records; penalties. (a) The taxes levied by this subpart,
except as otherwise provided herein, shall be due and payable to the State Department of Revenue
on or before the 20th day of the month next succeeding the month in which the tax accrues.
On or before the 20th day of each month after the effective date of the taxes every person
on whom the tax is levied by this subpart shall render to the Department of Revenue on a form
prescribed by the department, a true and correct statement showing the gross proceeds of the
business subject to the tax for the then preceding month, together with such other information
as the Department of Revenue may demand and require; and at the time of making such monthly
report the taxpayer shall compute and pay to the Department of Revenue the amount of taxes
shown to be due; provided, however, that any person subject to the tax who conducts any business
on a credit basis may defer reporting and paying the tax until...
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45-5-243
Section 45-5-243 Power to levy; disposition of proceeds. (a) Subject to any limitation of the
Constitution of Alabama of 1901, or of any general law of this state, the Blount County Commission
shall have the power to levy and provide for the collection of additional privilege license
taxes, excise taxes, gasoline taxes, and sales and use taxes. The proceeds from any of the
taxes authorized above shall be collected by the State Department of Revenue, less any costs
of collection, and shall be deposited into the county treasury to be used in the manner prescribed
by the county commission or by law. The amount deducted from the proceeds by the Department
of Revenue for the cost of collection shall be an amount equivalent to five percent of the
revenue collected hereunder. (b) The county Board of Education of Blount County shall, periodically
upon receipt of the proceeds from the county commission from any of the taxes authorized hereunder,
divide or pro rate the funds to the county board...
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2-26-15
Section 2-26-15 Seed inspection fees; reporting. (a) The Board of Agriculture and Industries
may adopt seed inspection fees. The department shall administer the inspection fees, prescribe
and furnish forms, and require the filing of reports necessary for the payment of the inspection
fees. The department may inspect the record of any person who sells or distributes seed for
sale during the normal hours of business operation as it deems necessary. (b) All fees collected
under this section shall be deposited into the Agricultural Fund in the State Treasury. The
commissioner may expend revenue raised by this section for the support of the Alabama State
Seed Laboratory. (c) Every person who sells or distributes seed for sale, whether in bulk
or in containers, within the state or into the state for planting purposes, shall be assessed
a seed inspection fee as established by the board. (d) Every person who sells or distributes
seed for sale shall do all of the following: (1) Pay an...
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40-18-155
Section 40-18-155 Alabama Firefighters Annuity and Benefit Fund. (a) Each Alabama state individual
income tax return form for the 2010 tax year and each year thereafter shall contain a designation
as follows: "Alabama Firefighters Annuity and Benefit Fund. "Check ( ) if you wish
to designate $2 or more of your state income tax refund. "If joint return, check ( )
if spouse wishes to designate $2 or more." (b) Each individual taxpayer required to file
a state income tax return desiring to contribute to the Alabama Firefighters Annuity and Benefit
Fund, may designate, by placing an "X" in the appropriate box on the state income
tax form, that such contribution shall be credited to the foundation. (c) The Department of
Revenue shall determine annually the total amount designated pursuant to subsection (b) for
the fund and shall deposit such amount, less costs of administration not to exceed three percent
of revenue produced, to the fund. (d) The commissioner of the department is authorized...

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40-2A-11.1
Section 40-2A-11.1 Civil penalties for unethical tax preparation conduct. (a) For purposes
of the individual income tax imposed by Chapter 18, if there is an understatement of liability
on a return that would cause a tax return preparer to be subject to the penalties imposed
by 26 U.S.C. §6694, except §6694(c), §6700, or §6701, and if any of the failures enumerated
in 26 U.S.C. §6695, except §6695(e) and (g), occurs, the department may impose upon the
tax return preparer a penalty in accordance with 26 U.S.C. §§6694(a), (b), (d), (e), and
(f); §§6695(a), (b), (c), (d), and (f); §§6696(a) and (c), §6700, and §6701, as in effect
from time to time. (b) For purposes of this section: (1) "Subject to this title"
shall be substituted for references in the specified federal statutes to "imposed by
subtitle A." (2) "Commissioner" will be substituted for references in the specified
federal statutes to "secretary." (3) References in these federal statutes to federal
district courts...
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40-2A-11
Section 40-2A-11 Civil penalties levied in addition to other penalties provided by law. (a)
Failure to timely file return. Except in the case of an individual income tax return filed
with no tax due at the time of filing, if a taxpayer fails to file any return required to
be filed with the department on or before the date prescribed therefor, determined with regard
to any extension of time for filing, there shall be assessed as a penalty the greater of 10
percent of any additional tax required to be paid with the return or fifty dollars ($50).
(b) Failure to timely pay tax. (1) If a taxpayer fails to pay to the department the amount
of tax shown as due on a return required to be filed on or before the date prescribed for
payment of the tax, determined with regard to any extension of time for payment, there shall
be added as a penalty one percent of the amount of the tax due if the failure to pay is for
not more than one month, with an additional one percent for each additional month or...
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40-9A-6
Section 40-9A-6 Failure to file; filing of false or incomplete information; enforcement of
reporting requirements. (a) If any lessee which is required to file the information required
by Section 40-9A-2 fails to file either such information or a notification of inability as
described in the first sentence of subsection (b) of Section 40-9A-2 within the time frames
set forth in said subsection (b), or files false information, or files information that is
so incomplete or inaccurate that the county tax assessor is unable to determine the information
required by Section 40-9A-3 with reasonable accuracy, then such lessee shall be liable for
a penalty equal in amount to $50 for each month or part of a month during which the act or
omission subjecting the lessee to a penalty under this section occurs or continues. (b) The
Department of Revenue is authorized to enforce the reporting requirements of Section 40-9A-1
by injunctive relief in the courts of this state and shall be entitled to...
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