40-26B-3
Section 40-26B-3 Payment and collection of tax; appropriation of funds and use by Alabama Medicaid
Agency. (a) The taxes imposed by this article shall be due and payable to the department on
or before the twentieth day of the month next succeeding the month in which the tax accrues,
and shall, when collected, be paid by the department into the State Treasury. Payment by United
States mail will be timely if mailed in accordance with Section 40-1-45. When paid into the
State Treasury, all such taxes shall be deposited to the credit of the Alabama Health Care
Trust Fund. (b) The receipts from the tax levied in this article shall be solely available
for appropriation by the Alabama Legislature to the Alabama Medicaid Agency for use by said
agency in accomplishing the purposes of this article. Provided, however, for the first fiscal
year in which this article is effective, to defray its expenses, including salaries and costs
of operation incident to the collection of this tax, there is...
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5-20-4
Section 5-20-4 Establishment or acquisition of a credit card bank. Subject to the provisions
of this chapter and to the prior approval of the superintendent, any bank holding company,
bank holding company subsidiary, domestic lender or foreign lender may, either singly or jointly
with other bank holding companies, bank holding company subsidiaries, domestic lenders or
foreign lenders, establish or acquire, and own and control all the voting shares of a single
credit card bank located in Alabama when and for so long as the following conditions are satisfied:
(1) If the credit card bank is to be organized under the laws of this state, such bank shall
be organized as provided in this chapter and in the manner provided in Chapter 5A of this
title; (2) In connection with the application to organize, or to acquire control of a credit
card bank, the applicant or applicants shall pay one filing fee to the Alabama Department
of Banking in an amount not less than $15,000 to be set by the...
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40-12-253
Section 40-12-253 Ad valorem taxation of motor vehicles. (a) Effective January 1, 2000, ad
valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current
basis to coincide with the collection of motor vehicle license taxes and registration fees.
(1) Ad valorem taxes on motor vehicles shall become due and payable on the first day of the
registration renewal month of the owner, the date the motor vehicle enters the State of Alabama,
the date the motor vehicle is removed from the inventory of a dealer, or the date on which
the motor vehicle is otherwise determined to be taxable, whichever comes first. Ad valorem
taxes on motor vehicles shall become delinquent on the first day of the month following the
registration renewal month for the owner or as otherwise provided by law. (2) Ad valorem tax
on motor vehicles shall be collected through the last day of the month which precedes the
assigned registration renewal month for the owner as provided in Section...
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40-17-172
Section 40-17-172 Disposition of tax. Such amount of money as shall be appropriated for each
fiscal year by the Legislature to the Department of Revenue with which to pay the salaries,
the cost of operation and the management of the said department shall be deducted, as a first
charge thereon, from the taxes collected under and pursuant to Section 40-17-171; provided,
that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to
Article 4 of Chapter 4 of Title 41, and limited only to the amount appropriated with which
to defray the expenses of operating said department for each fiscal year. The balance of the
tax collected under and pursuant to Section 40-17-171 shall remain in the State Treasury to
the credit of the General Fund. (Acts 1939, No. 386, p. 508; Code 1940, T. 51, §632; Acts
1943, No. 342, p. 323; Acts 1951, No. 846, p. 1477; Acts 1955, No. 42, p. 259.)...
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40-26A-17
Section 40-26A-17 Appropriation for administration and enforcement; disposition of proceeds
of tax. (a) Such amount of money as shall be appropriated for each fiscal year by the Legislature
to the Department of Revenue with which to pay the salaries, and the cost of operation and
management of said department, pertaining to the administration and enforcement of the provisions
of this chapter, shall be deducted, as a first charge thereon, from the taxes collected under
the provisions of this chapter; provided, however, that the expenditure of said sum so appropriated
shall be budgeted and allotted pursuant to Sections 41-4-80 through 41-4-96, and limited to
the amount appropriated to defray the expenses of operating said department for each fiscal
year. (b) After payment of the aforesaid expenses, the balance of the taxes collected under
the provisions of this chapter shall be deposited in the State Treasury to the credit of the
State General Fund. (Acts 1988, 2nd Ex. Sess., No. 88-952,...
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40-9C-3
Section 40-9C-3 Definitions. For purposes of this chapter, the following words and phrases
shall have the following meanings: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's
liability for tax. An abatement of local and noneducation transaction taxes imposed under
Chapter 23 of this title shall relieve the seller from the obligation to collect and pay over
the local portion of the noneducation transaction tax as if the sale were to a person exempt,
to the extent of the abatement, from the local portion of the noneducation transaction tax.
(2) BROWNFIELD DEVELOPMENT PROPERTY. Real property which qualifies under Section 22-30E-6
for participation in the voluntary cleanup program established pursuant to Chapter 30E of
Title 22, and any personal property acquired in connection with the cleanup and redevelopment
of such real property. (3) CONSTRUCTION RELATED NONEDUCATION TRANSACTION TAXES. The local
portion of the transaction taxes imposed pursuant to Chapter 23 of this...
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28-3-203
Section 28-3-203 Additional five percent tax. (a) Repealed by Acts 1986, No. 86-212, p. 264,
§3. (b) Levy and collection. In addition to all other taxes of every kind now imposed by
law and in addition to any marked-up price authorized or required by law, there is hereby
levied and shall be collected a tax at the rate of 13 percent upon the selling price of all
spirituous or vinous liquors sold by the board. The tax imposed by this subsection shall be
collected by the board from the purchaser at the time the purchase price is paid. The markup
as currently established by the board on spirituous or vinous liquors shall not be reduced
by the board for the purpose of absorbing the tax levied by this subsection, it being the
intention of this provision that the said tax shall be passed on to the purchaser. (c) Disposition
of proceeds. (1) 38.5 percent of the revenues collected under the provisions of subsection
(b) of this section shall be paid into the State Treasury to the credit of the...
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40-15-12
Section 40-15-12 Disposition of proceeds. Such amount of money as shall be appropriated for
each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries,
the cost of operation and the management of the said department shall be deducted, as a first
charge thereon, from the taxes collected under and pursuant to Section 40-15-2; provided,
that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to
Article 4 of Chapter 4 of Title 41 and limited to the amount appropriated to defray the expenses
of operating said department for each fiscal year. The balance of the tax collected under
and pursuant to said Section 40-15-2 shall remain in the State Treasury to the credit of the
State General Fund. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §441; Acts 1951, No. 939,
p. 1606.)...
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40-18-71
Section 40-18-71 Withholding tax. (a) Every employer, as defined under the laws of the United
States in effect July 1, 1982, or as subsequently may be defined, with respect to income tax
collected at source, making payment of wages as defined under such laws to employees, shall
deduct and withhold upon such wages, reduced by the optional standard deduction provided in
subsection (b) of Section 40-18-15 and the federal income tax withheld, a tax equal to two
percent of the first $500 or less, four percent of the next $2,500 or less, five percent of
the excess over $3,000, by which the amount of such wages paid or to be paid in the calendar
year by such employer to such employee, exceeds the amount of the exemptions granted to such
employee under Section 40-18-19 as claimed on a certificate to be filed with the employer
in such form and containing such information and detail as may be prescribed by the commissioner,
pursuant to the provisions of Section 40-18-73; provided, however, that...
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40-18-161
Section 40-18-161 Determination of taxable income. (a) The taxable income of an Alabama S corporation
shall be determined in the same manner as in the case of an individual except that the items
determined in subdivision (1), subsection (a) of Section 40-18-162 shall be separately stated,
and the following deductions shall not be allowed: (1) Personal exemptions otherwise allowed
by Section 40-18-19. (2) Charitable contributions otherwise allowed by Section 40-18-15, subdivision
(a)(10). (3) The net operating loss deduction otherwise allowed by Section 40-18-15, subdivision
(a)(16). (4) Medical expenses otherwise allowed by Section 40-18-15, subdivision (a)(13).
(5) Alimony otherwise allowed by Section 40-18-15, subdivision (a)(18). (6) The deduction
for certain expenses of producing income and determining taxes otherwise allowed by Section
40-18-15, subdivision (a)(14). (7) Contributions to individual retirement accounts otherwise
allowed by Section 40-18-15, subdivision (a)(11). (8)...
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