40-14A-25
Section 40-14A-25 Filing of returns. (a) Every taxpayer shall file a privilege tax return,
which shall include the public record disclosures required by Section 10-2B-16.22,
with the department for every taxable year for which it is subject to the tax levied by this
article. A disregarded entity that is owned by an individual, general partnership, or other
entity not subject to the tax levied by this article shall file a return and pay the tax levied
on it by this article. Except as provided in Section 40-14A-22(f) (4), the return required
by this section is due no later than the corresponding federal income tax return as
required to be filed as provided under federal law. In the case of a taxpayer's initial return,
two and one half months after the taxpayer comes into existence, qualifies or registers to
do business, or commences doing business in Alabama as the case may be. A disregarded entity
that is required to file a return by this section shall file the return not later than
the...
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40-18-156
Section 40-18-156 Alabama Veterinary Medical Foundation for the Spay-Neuter Program.
(a) Each Alabama state individual income tax return form for the 2012 tax year and each year
thereafter shall contain a designation which allows each individual taxpayer to designate
a contribution to the Alabama Veterinary Medical Foundation for the Spay-Neuter Program. (b)
The Department of Revenue shall determine annually the total amount designated pursuant to
subsection (a) for the foundation and shall deposit such amount, less costs of administration
not to exceed five percent of revenue produced, to the Alabama Veterinary Medical Foundation.
(c) The Commissioner of the Department of Revenue is hereby authorized to prescribe and implement
such forms, rules, and regulations as shall be necessary to implement and administer the provisions
of this section. (Act 2012-305, p. 667, §1.)...
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40-25-10
Section 40-25-10 Department may compromise confiscation; rules and regulations governing
interstate common carriers. The Department of Revenue may in its discretion return any goods
confiscated under this article or any part thereof when it is shown that there was no intention
to violate the provisions of this article. When any goods, merchandise or other property are
confiscated under the provisions of this article, the Department of Revenue may, in its discretion,
return such goods to the parties from whom they are confiscated if and when such parties shall
pay to the Department of Revenue, or its duly authorized representative, an amount equal to
the tax due under this article on the goods confiscated, and in such cases no advertisement
shall be made or notices posted in connection with said confiscation. The Department of Revenue
may promulgate rules and regulations governing the stamping of any articles or commodities
enumerated herein handled by persons, firms or corporations...
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40-7-1
Section 40-7-1 Authority of tax assessor; duties of taxpayer. (a) The tax assessor or
other assessing official in each of the several counties shall have the right and authority
to assess all real estate, together with improvements thereon, and all personal property to
the party last assessing the same, or to the owner of record, except such real estate and
personal property which is now or may hereafter be assessed by the Department of Revenue.
The failure of the tax assessor or other assessing official to assess said property to the
true owner shall not invalidate the assessment. The tax assessor or other assessing official
shall have the right and authority to prescribe the proper bookkeeping method to carry out
the provisions of this article, subject to the approval of the Chief Examiner of Public Accounts.
Should the owner of any real estate make improvements on such property, or should any improvements
be removed or destroyed or partially removed or destroyed during any taxable...
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40-7-35
Section 40-7-35 Same abstracts of property contained in book. When the book of assessments
has been completed, the county tax assessor must without delay make out in triplicate, upon
forms to be furnished by the Department of Revenue, a complete abstract of all real and personal
property as contained in the assessment book of the county, identified by each public school
system of the county and listing the same for each public school system of the county therein,
showing the total amount and value of each class of taxable property, including specifically
the total amount and value of each class of taxable property defined in Section 40-8-1,
as amended, as Class III property that is appraised according to its current use value and
the total amount and value of such Class III property that is appraised according to its fair
and reasonable market value, property exempt from taxation and the amount of taxes of each
item, extended in a column; such abstract of assessment must be approved...
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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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45-2-244.103
Section 45-2-244.103 Payment of tax. The sales taxes levied in Section 45-2-244.102
shall be due and payable in monthly installments on or before the twentieth day of the month
next succeeding the month 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 amount thereof as the State Department of Revenue may...
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45-20-242.23
Section 45-20-242.23 Monthly report. The sales taxes authorized to be levied in Section
45-20-242.22 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 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 amount thereof as the State Department of...
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45-21-242.14
Section 45-21-242.14 Payment of taxes herein levied; reports by taxpayers. All taxes
levied in this part shall be paid to and collected by the State Department of Revenue at the
same time and in the same manner as state sales and use taxes are paid. 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 amount thereof as the State Department
of Revenue may require. Any person subject to the tax levied may defer reporting credit sales
until after their collection, and in the event such person so defers...
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45-43-246.33
Section 45-43-246.33 Payment and reporting. All taxes levied in this subpart shall be
paid to and collected by the State Department of Revenue at the same time and in the same
manner as state sales and use taxes are paid. 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 amount thereof as the State Department of Revenue may require.
Any person subject to the tax levied may defer reporting credit sales until after their collection,
and in the event such person so defers reporting them, such person shall...
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