40-13-57
Section 40-13-57 Time for making return; delinquent taxes; penalties. (a) The tax levied by
this article shall become delinquent on the twenty-first day of the month next succeeding
the month in which the tax is due. Provided, however, that the department, for good cause
shown, may extend the time for making a return required under this article pursuant to rules
adopted by the department. (b) The department shall impose interest and penalties on unpaid
taxes which become delinquent. One-half of all interest and penalties collected with respect
to the tax imposed by this article shall be retained by the department to help defray the
expenses of administration and collection of the tax. (c) No penalties shall be imposed by
the department against a producer or purchaser for any severance tax due under Act 2012-318
based upon an interpretation of the provisions of that act until and unless such time as the
department has adopted rules related to such provision of that act and the rules...
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45-42-243.01
Section 45-42-243.01 Applicability of state provisions. The taxes provided for in Section 45-42-243
shall be subject to all definitions, exceptions, proceedings, requirements, rules, regulations,
provisions, penalties, fines, punishments, and deductions as are applicable to the state sales
and use taxes levied under Act 100 1959 Second Special Session (Acts 1959, p. 298), and Article
11 of Chapter 20 of Title 51 of the Code of Alabama of 1940, as the article had been last
amended on September 1, 1959, and as it existed on that date, except where inapplicable or
where herein otherwise provided, all of which are adopted and made a part hereof by reference,
including the provisions for the enforcement and collection of the taxes. (Acts 1957, No.
68, p. 106, § 2; Acts 1959, No. 491, p. 1215, § 2.)...
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45-6-246.05
Section 45-6-246.05 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The tax authorized
by this part, if levied, shall constitute a debt due the county. The tax, together with any
interest and penalties, shall constitute and be secured by a lien upon the property of any
person from whom the tax is due or who is required to collect the tax. The county shall collect
the tax, enforce this part, and have and exercise all rights and remedies otherwise currently
applicable or which may be provided for in the future for the collection of the sales and
use taxes in the county. (Act 2016-196, §6.)...
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45-8-22.01
Section 45-8-22.01 Legislative intent; disposition of funds. (a) The Legislature of Alabama
finds and declares that it is the intent of the Legislature that the provisions of this section
clarify but not change existing law and supplement existing law, by clarifying and showing
the intent of the Legislature in, but not changing, Act 2001-361, 2001 Regular Session, and
supplementing Act 2001-361, 2001 Regular Session, concerning the distribution of the proceeds
of the Calhoun County portion of the levelized excise tax on beer levied pursuant to Chapter
3 of Title 28. (b) The Calhoun County portion of the proceeds of the levelized state excise
tax on beer levied pursuant to Chapter 3 of Title 28, shall be collected by the Calhoun County
Judge of Probate and paid to the Calhoun County Commission. All of the tax proceeds shall
be distributed by the Calhoun County Commission as follows: (1) The first one thousand five
hundred dollars ($1,500) of the proceeds each month shall be deposited in...
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40-10-122
Section 40-10-122 Manner of redemption when land sold to party other than state. THIS SECTION
WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. TO SEE
THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. (a) In order to obtain the redemption
of land from tax sales where the same has been sold to one other than the state, the party
desiring to make such redemption shall deposit with the judge of probate of the county in
which the land is situated the amount of money for which the lands were sold, with interest
payable at the rate of 12 percent per annum from date of sale, and, on the portion of any
excess bid that is less than or equal to 15 percent of the market value as established by
the assessing official, together with the amount of all taxes which have been paid by the
purchaser, which fact shall be ascertained by consulting the records in the office of the
tax collector, or other tax collecting official, with interest on the payment at 12...
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41-10-350
Section 41-10-350 Legislative findings and purpose. The Legislature hereby finds and declares
that it is necessary, desirable and in the public interest that additional facilities be made
available in this state for mental health purposes. It is the intention of the Legislature
by the passage of this article to authorize the formation of a public corporation for the
purpose of providing for the acquisition, construction, improvement and equipment of the mental
health facilities (including improvements to existing facilities), and to authorize the said
corporation, in order to provide for payment of the costs of the said facilities, to anticipate
the proceeds of that portion of a special state tax (originally levied by Act No. 275, adopted
at the 1967 Regular Session of the Legislature of Alabama), that was levied for mental health
purposes by the issuance of the bonds of the said corporation payable solely from the proceeds
of the said tax. (Acts 1988, No. 88-475, p. 739, §1.)...
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45-27-245
Section 45-27-245 Levy and collection of taxes on gross sales or gross receipts. Subject to
the provisions of Section 45-27-245.06, there is hereby levied, in addition to all other taxes
of every kind now imposed by law, and shall be collected as herein provided, a privilege or
license tax against the person on account of the business activities and in the amount to
be determined by the application of rates against gross sales, or gross receipts, as the case
may be, as follows: (1) Upon every person, firm, or corporation (including the State of Alabama,
the University of Alabama, Auburn University, and all other institutions of higher learning
in the state, whether such institutions be denominational, state, county, or municipal institutions,
and any association or other agency or instrumentality of such institutions) engaged or continuing
within Escambia County in the business of selling at retail any tangible personal property
whatsoever, including merchandise and commodities of...
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45-37A-51.245
Section 45-37A-51.245 Retroactive deferred retirement option plan. (a) Effective July 1, 2002,
a participant who retires at least 90 days following July 1, 2002, who has then completed
at least 23 years of credited service, and who is otherwise entitled to retire and receive
a normal retirement benefit, shall have the opportunity to elect a back drop plan. A participant
eligible for the back drop plan can elect in writing at his or her retirement to retroactively
drop his or her credited service in excess of 20 years, for a period of months not exceeding
36 months immediately preceding the date of retirement, the back drop period; provided that
the beginning of the back drop period may not extend past the earliest date on which the participant
would have qualified for a normal retirement benefit. A participant who is not actively employed
may not make a back drop election. To be effective, a back drop election by a married participant
shall be approved in writing by his or her spouse....
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45-39-245.06
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and directed
by the governing body of Lauderdale County as provided in subsection (b), the taxes herein
levied shall be collected by and paid to the Judge of Probate of Lauderdale County in his
or her official capacity. All reports required to be made to the Commissioner of Revenue of
the State of Alabama as to state sales and use taxes under the aforesaid Act 100 of the 1959
Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20 of Title
51 of the Code of Alabama of 1940 and amendments thereto, as to such taxes herein levied shall
also be made to the Judge of Probate of Lauderdale County, Alabama, and as to the taxes herein
levied the Judge of Probate of Lauderdale County, Alabama, shall have and exercise the same
powers, duties, and obligations as are imposed on the Commissioner of Revenue of the State
of Alabama by the aforesaid Act 100 of the 1959 Second Special Session...
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40-21-102
Section 40-21-102 Levy of tax; sourcing of total sales price for telegraph or telephone services.
(a) There is hereby levied, in addition to all other taxes of every kind now imposed by law,
and shall be collected as herein provided, an excise tax on the storage, use, or other consumption
of electricity, domestic water, and natural gas in the State of Alabama. The amount of the
tax shall be determined by the application of rates against the sales price of such services
in the State of Alabama. The tax shall be computed monthly in accordance with the following
table: If the total sales price of the utility services furnished by a utility and stored,
used, or otherwise consumed by a person in one month is: The tax with respect to the utility
service is: Not over $40,000.00 4% of the sales price Over $40,000.00 but not over $60,000.00
$1,600.00 plus 3% of excess over $40,000.00 Over $60,000.00 $2,200.00 plus 2% of excess over
$60,000.00 (b) There is hereby levied an excise tax on the...
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