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40-18-74
Section 40-18-74 Payment of amounts withheld. (a) Every employer required to deduct
and withhold tax under Section 40-18-71 shall for each quarterly period, on or before
the last day of the month following the close of each quarterly period, file a return and
pay to the Department of Revenue the tax required to be withheld under Section 40-18-71.
Where the aggregate amount required to be deducted and withheld by any employer for either
the first or second month of a calendar quarter exceeds $1,000 the employer shall by the fifteenth
day of the succeeding month file a return and pay the aggregate amount to the Department of
Revenue. The amount paid shall be allowed as a credit against the liability shown on the employer's
quarterly withholding return required by this section. Any employer required under
this section to make monthly payments of the aggregate amount required to be deducted
and withheld that does not file a return and pay the aggregate amount by the prescribed date
shall...
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40-17-168.11
Section 40-17-168.11 Tax payments and returns. (a) Each licensed public seller or licensed
fleet producer shall file the monthly return required herein, in a format prescribed by the
commissioner, on or before the 20th day of each calendar month for the preceding month. (b)
The tax levied by this article shall be paid to the department by each taxpayer on or before
the 20th day of each calendar month for the preceding month and shall be accompanied by any
required returns. The department may require all or certain taxpayers to file tax returns
and payments electronically. (c) If the returns or payments are not timely submitted, the
taxpayer shall be subject to penalties in accordance with Chapter 2A of this title and interest
in accordance with Chapter 1 of this title. (Act 2017-229, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-168.11.htm - 1K - Match Info - Similar pages
40-18-146
Section 40-18-146 Political party defined; designated contribution by taxpayers filing
state income tax return; disposition of contributions. (a) For purposes of this article, the
term "political party" shall be defined as provided in Section 17-16-2. (b)
Every individual who files a state income tax return may designate a contribution to a political
party as provided under this section. Amounts of contributions for an individual return
shall be $1 and, for a joint return, $2. Such contributions shall increase the tax liability
of the taxpayer by the amount contributed. (c) The designation for a political party shall
appear on the face of the individual income tax return. The contributions so designated by
the taxpayer and collected by the State of Alabama, Department of Revenue, shall be reserved
for remittance to the appropriate officials of the state governing authority of the designated
political party. The state Revenue Commission shall annually certify by December 1, all such...
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40-21-17
Section 40-21-17 Determination of value; assessment of property; penalizing delinquent
taxpayer; apportionment of assessed value; report to tax assessor. The department shall proceed
forthwith to examine the returns made by all persons, firms, and corporations required by
law to make the same and also such information as the department may have obtained in addition
thereto, shall determine the valuation of the different items of property required to be returned
to it and shall assess such property for taxation at 30 percent of its reasonable value; and,
in case no return has been made by or on behalf of such person, firm, or corporation on or
before March 1 in each year, the department may add to the assessment which it makes against
such person, firm, or corporation a penalty not exceeding 10 percent of the assessment as
made therefor. The assessment herein required to be made shall be completed on or before July
1, or as soon thereafter as practicable, and reported to the tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-17.htm - 2K - Match Info - Similar pages
40-18-140
Section 40-18-140 Contribution designations. (a)(1) Each Alabama resident individual
income taxpayer desiring to contribute to any of the programs listed in subsection (b) may
designate an amount of his or her refund, rounded off in whole dollars, in an appropriate
box on the state income tax return form, to be credited to the program. (2) All future check-offs,
duly enacted by the Legislature subsequent to April 17, 2006, shall be accorded an appropriate
box on the state income tax return forms, subject to the terms and conditions prescribed herein,
without the requirement that they be added by amendment to this section. (b) Contributions
received for the following authorized charitable and nonpolitical income tax check-off recipients,
less costs of administration to the Department of Revenue not to exceed five percent, shall
be distributed and appropriated as provided herein: (1) Contributions to the Alabama Aging
Program shall be deposited with the State Treasurer into the Alabama...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-140.htm - 6K - Match Info - Similar pages
40-18-442
Section 40-18-442 (Effective for tax returns due on or after January 1, 2018) Definitions.
When used in this article, the following terms shall have the following meanings: (1) DEPARTMENT.
The Alabama Department of Revenue. (2) INCOME TAX RETURN PREPARER. (a) A person who prepares
for compensation, or who employs one or more persons to prepare for compensation, any income
tax return or claim for refund, required to be filed pursuant to this chapter. The preparation
of a substantial portion of a return or claim for refund shall be treated as the preparation
of that return or claim for refund. (b) A person is not an income tax preparer if all he or
she solely performs the following duties: 1. furnishes typing, reproducing, or other mechanical
assistance; 2. prepares returns or claims for refunds for the employer by whom he or she is
regularly and continuously employed, or for an affiliate of that employer, including a subchapter
K entity for which he or she prepares a return; 3. prepares...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-442.htm - 2K - Match Info - Similar pages
40-23-82
Section 40-23-82 Final return of retailer selling out; purchaser to retain part of purchase
money. If any retailer liable for an amount of tax herein required to be collected shall sell
out his business or stock of goods or shall quit the business, he shall make a final return
and payment within 15 days after the date of selling or quitting business. His successor,
successors or assigns, if any, shall be required to withhold sufficient of the purchase money
to cover the amount of such taxes herein required to be collected and interest or penalties
due and unpaid until such time as the former owner shall produce a receipt from the department
showing that they have been paid, or a certificate stating that no amount is due. If the purchaser
of a business or stock of goods shall fail to withhold purchase money as above provided, he
shall be personally liable for the payment of the amount of taxes herein required to be collected
by the former owner, interest and penalties accrued and unpaid...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-82.htm - 1K - Match Info - Similar pages
40-7-25
Section 40-7-25 Estimation of fair market value; assessment list; notice; objections.
Except as otherwise provided by law, the assessing official shall, from information entered
on the tax return list and from all other information known to him or her, or which he or
she may procure, proceed to ascertain what, in his or her best judgment, is a fair and reasonable
market value of each item of property returned by or listed to any taxpayer; provided, that
the assessed value of any real estate or improvements as fixed for taxation for the year next
preceding the then current tax year shall be prima facie the basis of the value of the property
for assessment for the current tax year, and the property shall not be assessed for taxation
at a less valuation unless, upon evidence submitted to the county board of equalization, as
provided for herein, it is found that the assessed valuation of the property reviewed should
be reduced. The assessing official shall in separate columns enter on the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-25.htm - 3K - Match Info - Similar pages
40-18-27
Section 40-18-27 Individual taxpayer's returns; liability of innocent spouse. (a) Every
taxpayer having gross income before the deductions allowed by this chapter for the taxable
year exceeding the sum of the allowable standard deduction as provided in Section 40-18-15
and the personal exemption as provided in Section 40-18-19, as allowed for his or her
respective filing status, shall each year file with the Department of Revenue a return stating
specifically the items of gross income, the deductions and credits allowed by this chapter,
the place of residence, and post office address. (b) A taxpayer other than a resident shall
not be entitled to the deductions authorized by Sections 40-18-15 and 40-18-15.2 unless the
taxpayer files a complete return showing the gross income of the taxpayer both from within
and outside the state. Included on every income tax return shall be the name, address, and
Social Security number or preparer taxpayer identification number of the person who...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-27.htm - 3K - Match Info - Similar pages
40-21-84
Section 40-21-84 Utility license required. Any person regularly engaging in any business
for which a privilege tax is imposed by Section 40-21-82 shall apply for and obtain
from the department a license to engage in and to conduct the business of furnishing utility
services for the then current tax year. Such license shall be granted upon the condition that
the applicant must pay all taxes accruing to the State of Alabama under the provisions of
this article; provided, however, that no such license shall be issued to any person who has
not complied with the provisions of this article. No provision of this article shall be construed
as relieving any person from the payment of any license or privilege tax now or hereafter
imposed by law. (Acts 1969, Ex. Sess., No. 21, p. 46, §6; Acts 1992, No. 92-623, p. 1466,
§5.)...
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