40-1-43
Section 40-1-43 Misuse of federal tax returns or information therefrom by state officers, employees,
etc., or former employees or agents. It shall be unlawful for any officer, employee, agent,
or former employee or agent of the Department of Revenue to use a federal tax return, or information
reflected on such federal return, for any purpose other than in the administration of the
revenue laws administered by the Department of Revenue or to disclose to any person, except
as authorized by the Internal Revenue Code, 26 U.S.C. §1 et seq., any federal return information,
whether received from the Internal Revenue Service under an exchange of information agreement
or from the taxpayer as an attachment to his state tax return. Any person violating the provisions
of this section shall be deemed guilty of a misdemeanor, and shall be fined not to exceed
$1,000 or sentenced to hard labor for the county for not more than one year, one or both for
each offense, and upon conviction thereof, any...
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40-13-56
Section 40-13-56 Tax return. For the purpose of ascertaining the amount of tax due and payable
under this article, it shall be the duty of all producers to transmit to the department, on
or before the twentieth day of the month next succeeding the month in which the tax accrues,
a return upon the forms provided by the department. The return shall show the month or period
covered, the total number of tons of each type of severed material sold from each production
unit operated, owned, or controlled by the producer in each county during the period covered,
the amount of the tax due, and such other information as the department may reasonably require
to allocate the tax between raw materials severed and finished products sold, as the case
may be in particular counties. The return shall be signed by the producer and shall be accompanied
by the full amount of the tax shown to be due in good and immediate funds. A copy of the severance
tax return shall be made available to any county...
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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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40-7-55
Section 40-7-55 Short form tax return; itemized listings. (a) Prior to October 1, 2014, the
Department of Revenue shall design a non-itemized business personal property tax return short
form "short form tax return" which, at the taxpayer's option, may be utilized for
reporting total taxable tangible business personal property assets with original acquisition
costs equal to or less than ten thousand dollars ($10,000) under the provisions of this article
and any rules promulgated by the department related thereto. Any taxpaying entity utilizing
the short form return agrees to a business personal property tax liability for that applicable
tax year that is based upon taxable tangible business personal property assets valued at ten
thousand dollars ($10,000), and that the submission of such short form return by the taxpayer
is a declaration to the county assessing official or other applicable agency that the property
is to be valued at ten thousand dollars ($10,000) for all taxable tangible...
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40-15-15
Section 40-15-15 Assessment of tax due. Where appropriate returns are made and information
supplied by the legal representative of any estate subject to the tax imposed hereby, the
Department of Revenue shall assess the tax due in time to enable such legal representative
to make payment of the same and receive credit upon the federal tax. The Department of Revenue
may adopt the valuation arrived at by the federal authorities as the basis for the tax hereunder.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §444; Acts 1992, No. 92-186, p. 349, §44.)...

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40-15-13
Section 40-15-13 Lien of state; affidavit by personal representative of estate. (a) The State
of Alabama shall have a lien for all taxes and interest thereon which are or may become due
hereunder on all property which a decedent dies seized or possessed of subject to taxes under
this chapter, in whatever form of investment it may happen to be, and all property acquired
in substitution therefor. (b) The personal representative of an estate may execute and record
in the county of last domicile of the decedent and wherever the decedent's probate estate
is pending, an affidavit certifying that the estate is not taxable or alternatively, an affidavit
certifying that the estate is taxable and that the proper copy of the federal estate tax return
has or will be filed with the department within the proper time limits as provided by law.
The affidavit shall begin by stating that it is being filed in accordance with this section.
The content of the affidavit shall include, but not be limited to,...
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40-17-371
Section 40-17-371 Cost of collection; distribution of tax proceeds. (a) The Alabama Department
of Revenue shall retain one-quarter of one percent (0.25%) of the tax proceeds, less any refunds,
from this additional excise tax on gasoline and diesel fuel for its cost of collection. The
department may adopt rules and such forms as may be necessary for the administration of the
excise tax provided for in this article. (b) Each month, prior to the remaining payments provided
in this article, up to $750,000 of the tax proceeds from the additional excise tax on gasoline
and up to $230,000 of the tax proceeds from the additional excise tax on diesel fuel shall
be distributed first to the Alabama Highway Finance Corporation for the payment of the principal
of and interest on bonds to be issued by it to finance improvements to the ship channel providing
access to the facilities of the Alabama State Docks, to the extent necessary for such purpose.
The amount distributed pursuant to this section...
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40-1-5
Section 40-1-5 Reports; remitting of payments. (a) Whenever in this title a tax is payable
to the Department of Revenue, or to the judge of probate or to any other officer on a monthly,
quarterly, or other periodic basis, and reports of gross receipts, gross loans, gross sales,
the gross tonnage, capital invested, daily, monthly, quarterly, or other period for computing
capacity or other similar reports are required to be made, except as otherwise specifically
provided or when not in conflict with such specific provisions, such reports shall show substantially
the following: (1) The name of the person, firm, or corporation; (2) The president or managing
officer; (3) The principal office or place of business; (4) Its principal office or place
of business within this state; (5) The total amount of gross sales, gross receipts, gross
loans, gross tonnage, capital invested, daily, monthly, quarterly, or other period of capacity
applicable to the computation of a tax on its business, or...
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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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41-27-10
Section 41-27-10 Criminal history background checks on state employees and contractors requested
by state department or agency; policies. (a) Pursuant to the requirements of Public Law 92-544,
the states may conduct a nationwide criminal history background check on state employees and
contractors for the purpose of determining whether an employee or contractor who has access
to federal tax information has been convicted of a crime that would warrant denying the employee
or contractor access to the federal tax information. For the purposes of this section, federal
tax information includes tax return or tax return information received directly from the Internal
Revenue Service or obtained through an authorized secondary source. An authorized secondary
source shall not include official court records maintained by the Alabama Administrative Office
of Courts. A state department or agency shall require each applicant for a position of employment
with the department or agency and all current...
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