45-43-246.03
Section 45-43-246.03 Payment and reporting. The sales tax levied pursuant to Section
45-43-246.01 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; the use tax levied pursuant
to Section 45-43-246.01 shall be due and payable quarterly on or before the twentieth
day of the month next succeeding each quarterly period during which the storage, use, or other
consumption of the tangible personal property became taxable, each such quarterly period to
end on the last day of each of the months of March, June, September, and December. All taxes
levied pursuant to 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 and the state
use tax. On or prior to the due dates of the taxes levied each person subject to such taxes
shall file with the State Department of Revenue a report or return in such form as may be...

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45-47-244.23
Section 45-47-244.23 Payment of taxes; reports. The taxes levied in Section 45-47-244.21
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; and the taxes levied in Section
45-47-244.22 shall be due and payable quarterly on or before the twentieth day of the month
next succeeding each quarterly period during which the storage, use, or other consumption
of the tangible personal property became taxable hereunder, each such quarterly period to
end on the last days of each of the months of March, June, September, and December. 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 and the state use tax.
On or prior to the due dates of the taxes herein levied, each person subject to such taxes
shall file with the State Department of Revenue a report or return in such form as may be...

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45-47-244.24
Section 45-47-244.24 Receipts; quarterly returns. Every registered seller making sales
of tangible personal property for storage, use, or other consumption in Marion County (which
storage, use, or other consumption is not herein exempted from the tax imposed in Section
45-47-244.22) shall at the time of making such sale or if the storage, use, or other consumption
of such tangible personal property in Marion County is not then taxable under this subpart,
at the time such storage, use, or other consumption becomes taxable hereunder, collect the
tax imposed by Section 45-47-244.21 from the purchaser, and shall give to the purchaser
a receipt therefor in the manner and form prescribed by the State Department of Revenue. On
the twentieth day of the month following the close of each quarterly period provided for in
Section 45-47-244.23, each registered seller shall file with the State Department of
Revenue a return for the preceding quarterly period in such form as may be prescribed by the...

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45-48-246
Section 45-48-246 Levy and collection of tax. (a) The Marshall County Commission may
levy from each producer of coal in Marshall County a privilege or license tax to be known
as a severance tax. The rate of the tax shall be established by the county commission. (b)
The tax herein levied shall be in addition to any state tax heretofore or hereafter imposed
on the severance of coal, but shall be the only severance tax levied by the county on coal.
The amount collected from such tax shall be deposited in the Marshall County Road and Bridge
Fund to be distributed to the district from which the coal was mined. (c) The Marshall County
Commission shall require each producer of coal in such county to file with the commission
a surety bond approved by the commission guaranteeing payment of the severance tax levied
in accordance with this section. (d) The State Department of Revenue shall collect
the severance tax levied by this section in addition to the severance tax levied by
Chapter 13 of...
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40-10-4
Section 40-10-4 Notice to taxpayer - Service generally. (a) On receiving such book,
as speedily as practicable the judge of probate shall issue a notice addressed to each person
against whom any unpaid taxes are assessed as shown by such book, substantially in the following
form: "State of Alabama, (give name of county) county, to (give name of taxpayer): The
tax collector has filed in my office a list of delinquent taxpayers, and of real estate upon
which taxes are due. You are reported as delinquent, and your tax amounts to (here give amount
of taxes) with costs added. This is to notify you to appear before the probate court of said
county at the next term thereof, commencing on Monday, the _____ day of _____, 2__, then and
there to show cause, if any you have, why a decree for the sale of property assessed for taxation
as belonging to you should not be made for the payment of the taxes thereon and fees and costs.
(Here probate judge's signature). Judge of probate." Such notice must...
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40-18-378
Section 40-18-378 Verification of employment numbers; audits; return of unearned credit
amounts; liability of incentivized companies. (a) The Department of Labor shall periodically
verify the actual number of eligible employees employed at the qualifying project and the
wages of the eligible employees during the relevant year. If the Department of Labor is not
able to provide the verification utilizing all available resources, it may request any additional
information from the incentivized company as may be necessary. The Department of Revenue may
periodically audit any incentivized company to monitor compliance by the incentivized company
with this article. Nothing in this article shall be construed to limit the powers otherwise
existing for the Department of Revenue to audit and assess an incentivized company. The Department
of Insurance shall have similar audit rights over any incentivized company that is subject
to the insurance premium tax. (b) The project agreement shall include...
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40-18-70
Section 40-18-70 Definitions. For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) EMPLOYEE. Employee as defined
in the Internal Revenue Code, as amended from time to time. (2) EMPLOYER. Employer as defined
in the Internal Revenue Code, as amended from time to time. An employer is required to withhold
tax from the wages of employees to the extent that such wages are earned in Alabama, whether
the employee is a resident or a nonresident of the state. (3) INTERNAL REVENUE CODE. The Internal
Revenue Code of the United States, as amended from time to time. (4) PROVISIONAL CONSTRUCTION
EMPLOYERS. A provisional construction employer is any employer, including members of its affiliated
group as that term is defined in the Internal Revenue Code, that (i) employs 50 or more employees
in a construction project for qualified property located in a tax increment district in which
not less than 50 percent, by area, of the real property...
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40-18-91
Section 40-18-91 Wager proceeds; withholding of state income tax. (a) Each person making
any payment of proceeds from a wager which constitutes "winnings subject to withholding"
as defined by Section 40-18-90, shall deduct and withhold income tax in the amount
of five percent of the payment. (b) Each person making withholding of state income taxes as
required by this division shall remit the same to the state Revenue Department in the same
manner and at the same time as that provided for payments of other withheld income taxes as
set out in Article 2, Chapter 18, of this title, and shall be subject to the same penalties
as provided therein. Each person required to make withholding of state income taxes, who shall
fail to do so, shall be personally liable for all amounts required to be withheld as provided
in Sections 40-18-74, 40-18-76, 40-29-73 and 40-29-111. (c) Any person receiving proceeds
from a wager which constitutes winnings subject to withholding shall furnish the payer a...

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40-21-7
Section 40-21-7 Reports of railroad companies. On or before March 1 of each year, the
president, secretary, or auditor of any railroad company whose track or roadbed or any part
thereof is in this state or, if such railroad is in the hands of a receiver or trustee, such
receiver or trustee shall, under oath, make to the Department of Revenue a return in writing
of the total length of such railroad, including the right-of-way, roadbed, side tracks and
main tracks in this state, specifying the total length in this state and in each county, city
or incorporated town, school district, or other tax district in this state in which a special
school tax or other tax is levied; and also of the number of locomotive engines or other units
of motive power, and passenger, freight, construction, and other cars of such company for
the entire system and the number of each allocated to this state, stating the method used
in so allocating, and the location and a description of all other property owned...
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40-22-2
Section 40-22-2 Mortgages, deeds of trust, etc., generally. No mortgage, deed of trust,
contract of conditional sale, or other instrument of like character which is given to secure
the payment of any debt which conveys any real or personal property situated within this state
or any interest therein or any security agreement or financing statement provided for by the
Uniform Commercial Code, except a security agreement or a financing statement relating solely
to security interests in accounts, contract rights, or general intangibles, as such terms
are defined in the Uniform Commercial Code, and except for the re-recordation of corrected
mortgages, deeds, or instruments executed for the purpose of perfecting the title to real
or personal property, specifically, but not limited to, corrections of maturity dates thereof,
shall be received for record or for filing in the office of any probate judge of this state
unless the following privilege or license taxes shall have been paid upon such...
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