25-4-134
Section 25-4-134 Procedures for collection of delinquent contribution payments. (a)
Generally. The contributions, interest, and penalties required to be paid under this chapter
shall be a first and prior lien upon all property and rights to property, real or personal,
of any employer subject to this chapter. The lien shall arise at the time the contribution
report, or the payment of the contributions, as the case may be, was due to have been filed
with or made to the Department of Labor. The secretary may file in the office of the judge
of probate of any county in this state a certificate which shall show the name of the department
for which it is filed, the amount and nature of the contributions, interest, and penalties
for which a lien is claimed together with any costs that may have accrued, the name of the
employer against whose property a lien for such contributions, interest, and penalties is
claimed and the date thereof. An error in the certificate of the amount shall not...
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45-10-244.33
Section 45-10-244.33 Payment of taxers herein levied; reports by taxpayers. The sales
taxes authorized to be levied in Section 45-10-244.32 shall be due and payable in monthly
installments on or before the twentieth day of the month next succeeding the months in which
the tax accrues. All taxes levied in this subpart shall be paid to and collected by the State
Department of Revenue at the same time and along with the collection of the state sales tax.
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...
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45-20-242.53
Section 45-20-242.53 Payment and reporting. All taxes levied pursuant to this subpart
shall be paid to and collected by the State Department of Revenue at the same time and along
with the collection of the state sales tax and the state use tax. On or prior to the due dates
of the taxes levied each person subject to such taxes 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 that are required to be used as a measurement
of the tax levied, a correct statement of the gross proceeds of all such sales and the gross
receipts of all such business, and setting forth with respect to the use tax levied, the total
sales price of all property, the use, storage, or other consumption of which became subject
to the tax during the then preceding quarterly period. Such reports shall include also such
other items of information pertinent to the taxes and the amount thereof as the...
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28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There
is hereby levied in addition to the license taxes provided for by this chapter and municipal
and county license taxes and in addition to any marked-up price made by the board on wine
sold by the board a privilege or excise tax measured by and graduated in accordance with the
volume of sales of table wine containing not more than sixteen and one-half percent alcohol
by volume and shall be an amount equal to forty-five cents ($.45) per liter of table wine
containing not more than sixteen and one-half percent alcohol by volume sold to the wholesale
licensee or board, to be collected from the purchaser by the board or by a licensed retailer.
(b) Collection, Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax
levied by subsection (a) shall be added to the sales price of all table wine containing not
more than sixteen and one-half percent alcohol by volume sold and shall be collected...
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45-42-200.15
Section 45-42-200.15 Registration applications by mail. On or after the first day of
each month, but not later than the last day of each month preceding the month in which the
license is due, the county license commissioner may mail a form requesting the information
hereinafter specified to all owners of motor vehicles or privilege licenses, or both, listed
as such in the license records. Such form shall be provided by the State Department of Revenue
and shall contain spaces for the name and address of the owner of the motor vehicle, the make,
the model, and serial number of the vehicle, and such other information with respect thereto
as the Department of Revenue may prescribe. The form shall also contain a space for the correct
amount of the ad valorem taxes (state, county, school district, and municipal), the amount
of the motor vehicle license due thereon, the issuance fee, and the mailing fee provided for
herein; it shall also contain a space for the owner to fill in his or her...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax
statutes. (a) The following words, terms, and phrases as used in this section shall
have the following respective meanings except where the context clearly indicates a different
meaning: (1) "Commissioner" means the Commissioner of Revenue of the State. (2)
"County" means Butler County in the State of Alabama. (3) "Fiscal Year"
means the period commencing on October 1 of each calendar year and ending on September 30
of the next succeeding calendar year. (4) "Month" means a calendar month. (5) "Quarterly
Period" means the period of three months ending on the last of each March, June, September,
and December. (6) "Registered Seller" means the person registered with the State
Department of Revenue pursuant to the state use tax statutes or licenses under the state sales
tax statutes. (7) "State" means the State of Alabama. (8) "State Department
of Revenue" means the Department of Revenue of the State. (9)...
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45-20-242.54
Section 45-20-242.54 Receipts; quarterly returns. Every registered seller regularly
and continually making sales of tangible personal property for storage, use, or other consumption
in Covington County (which storage, use, or other consumption is not exempted from the tax
imposed) shall at the time of making such sale or, if the storage, use, or other consumption
of such tangible personal property in the county is not then taxable under this subpart, at
the time such storage, use, or other consumption becomes taxable hereunder, collect the tax
from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form
prescribed by the State Department of Revenue. On the twentieth day of the month following
the close of each quarterly period, each registered seller shall file with the State Department
of Revenue a return for the preceding quarterly period in such form as may be prescribed by
the department, showing the total sales of the tangible personal property...
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45-22-243.61
Section 45-22-243.61 Payment of taxes; reports. The sales tax levied in Section
45-22-243.60 shall be due and payable in monthly installments on or before the 20th day of
the month next succeeding the month in which the tax accrues; the use tax levied pursuant
to Section 45-22-243.60 shall be due and payable quarterly on or before the 20th day
of the month next succeeding each quarterly period during which the storage, use, or other
consumption, of the tangible personal property became taxable, each such quarterly period
to end on the last day of each of the months of March, June, September, and December. All
taxes levied pursuant to this subpart shall be paid to and collected by the State Department
of Revenue at the same time and along with the collection of the state sales tax and the state
use tax. On or prior to the due dates of the taxes levied each person subject to such taxes
shall file with the State Department of Revenue a report or return in such form as may be
prescribed by...
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45-25-240.27
Section 45-25-240.27 Monthly roster; renewal by mail. (a) The DeKalb County Commission
shall furnish additional and sufficient personnel to the county tax assessor's office for
the purpose of researching and obtaining the name of each county resident that owns a motor
vehicle. The name of the owner shall be placed on a separate monthly roster, depending on
the first letter of their last name as set forth by Act 79-797. This roster shall be completed
by the first day of November 1980. (b) The tax assessor shall, on the first day of December,
1980, mail to each auto owner who is to purchase auto tags in January 1981, an application
form, containing a space for the name and address of the owner of the motor vehicle, the make,
model, year, and motor number of the vehicle, the correct amount of ad valorem taxes, (state,
county, school districts, municipal, and other) and the amount of the motor vehicle license
tax, the cost of tag issuance and handling fee. The form shall also include the...
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45-41-244.22
Section 45-41-244.22 Collection; monthly report. The sales tax levied in Section
45-41-244.20 shall be due and payable in monthly installments on or before the 20th day of
the month next succeeding the month in which the tax accrues; the use tax levied pursuant
to Section 45-41-244.20 shall be due and payable quarterly on or before the 20th day
of the month next succeeding each quarterly period during which the storage, use, or other
consumption, of the tangible personal property became taxable, each such quarterly period
to end on the last day of each of the months of March, June, September, and December. All
taxes levied pursuant to this subpart shall be paid to and collected by the State Department
of Revenue at the same time and along with the collection of the state sales tax and the state
use tax. On or prior to the due dates of the taxes levied each person subject to such taxes
shall file with the State Department of Revenue a report or return in such form as may be
prescribed...
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