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16-6D-8
Section 16-6D-8 Tax credits; Failing Schools Income Tax Credit Account. (a) To provide
educational flexibility and state accountability for students in failing schools: (1) For
tax years beginning on and after January 1, 2013, an Alabama income tax credit is made available
to the parent of a student enrolled in or assigned to attend a failing school to help offset
the cost of transferring the student to a nonfailing public school or nonpublic school of
the parent's choice. The income tax credit shall be an amount equal to 80 percent of the average
annual state cost of attendance for a public K-12 student during the applicable tax year or
the actual cost of attending a nonfailing public school or nonpublic school, whichever is
less. The actual cost of attending a nonfailing public school or nonpublic school shall be
calculated by adding together any tuition amounts or mandatory fees charged by the school
to the student as a condition of enrolling or of maintaining enrollment in the...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department
of Revenue, and it shall have the power and authority, in addition to the authority now in
it vested by law: (1) To have and exercise general and complete supervision and control of
the valuation, equalization, and assessment of property, privilege, or franchise and of the
collection of all property, privilege, license, excise, intangible, franchise, or other taxes
for the state and counties, and of the enforcement of the tax laws of the state, and of the
several county tax assessors and county tax collectors, probate judges, and each and every
state and county official, board, or commission charged with any duty in the enforcement of
tax laws, to the end that all taxable property in the state shall be assessed and taxes shall
be imposed and collected thereon in compliance with the law and that all assessments on property,
privileges, intangibles, and franchises in the state shall be made in exact...
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40-9-60
Section 40-9-60 Certificates of exemption for persons or companies exempt from sales,
use, and lodging taxes. (a) All persons or companies, including, but not limited to, those
cited in this chapter, other than governmental entities, which have statutory exemption from
the payment of Alabama sales and use taxes levied in, including, but not limited to, Chapter
23 of this title, or lodgings taxes levied in Chapter 26 of this title, regardless of the
type of transaction or whether the tangible personal property is subject to sales and use
tax or whether the accommodations are subject to lodgings tax, shall be required to annually
obtain a certificate of exemption from the Department of Revenue. This requirement does not
supersede or replace the provisions of Section 40-9-14.1 or any other provision of
statute requiring an entity to obtain a certificate of exemption. This article only applies
to entities that have been granted a general exemption from sales, use, or lodging taxes.
The...
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22-35-5
Section 22-35-5 Fee; withdrawals; disposition of funds; liability for clean-up costs;
audit. (a) Every owner of an underground or aboveground storage tank as defined in this chapter
shall pay an Underground and Aboveground Storage Tank Trust Fund fee as established by the
provisions of this chapter to be paid to the department. During the first year next following
October 1, 1988, the amount of the annual Underground and Aboveground Storage Tank Trust Fund
fee shall be one hundred dollars ($100). Thereafter, the commission, upon recommendation of
the management board, shall set such an amount not to exceed one hundred fifty dollars ($150)
per year per regulated tank. Should the fund become depleted due to claims being greater than
amounts provided by tank fees, the commission shall be empowered to make special assessments
of tank fees to protect the financial integrity of the fund. Provided the total tank fees
and special assessments for any fiscal year do not exceed one hundred fifty...
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45-39-200.15
Section 45-39-200.15 Registration applications by mail. On or after the first day of
August each year, and no later than the thirtieth of September, the county license commissioner
shall mail a form requesting the information hereinafter specified to all owners of motor
vehicles. The form shall be provided by the State Department of Revenue and shall contain
spaces for the name and address of the owner of the motor vehicle, the make, the model and
serial number of the vehicle, and such other information with respect thereto as the Department
of Revenue may prescribe. The form shall also contain a space for the correct amount of the
ad valorem taxes (state, county, school district, and municipal), the amount of the motor
vehicle license due thereon, the issuance fee, and the mailing fee provided for herein; it
shall also contain a space for the owner to fill in his or her present address if different
from that shown in the application form and a space for his or her signature. The form...
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45-42-200.15
Section 45-42-200.15 Registration applications by mail. On or after the first day of
each month, but not later than the last day of each month preceding the month in which the
license is due, the county license commissioner may mail a form requesting the information
hereinafter specified to all owners of motor vehicles or privilege licenses, or both, listed
as such in the license records. Such form shall be provided by the State Department of Revenue
and shall contain spaces for the name and address of the owner of the motor vehicle, the make,
the model, and serial number of the vehicle, and such other information with respect thereto
as the Department of Revenue may prescribe. The form shall also contain a space for the correct
amount of the ad valorem taxes (state, county, school district, and municipal), the amount
of the motor vehicle license due thereon, the issuance fee, and the mailing fee provided for
herein; it shall also contain a space for the owner to fill in his or her...
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23-1-431
Section 23-1-431 (This section terminates April 26, 2018, if no revenue is created.)
Alabama Transportation Safety Fund. There is hereby created the Alabama Transportation Safety
Fund in the State Treasury. All proceeds from the revenues designated to the fund less the
cost of collection authorized by law shall be deposited into the fund to be expended only
as provided in this article. The provisions of this article shall not be superseded, amended,
altered, violated, or overridden by any provision of the state General Fund appropriation
act or any other annual or supplemental appropriation act, administrative rule, inter-agency
transfer, or executive order or directive. The monies allocated to counties and municipalities
from the fund shall be in addition to and shall not diminish any other revenues allocated
or distributed from other sources. Proceeds deposited into the fund shall be distributed as
follows: (1) The first thirty-two million dollars ($32,000,000) of the proceeds paid...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale
and Distributor Reporting Advisory Group. (a) This article shall establish the Wholesale to
Retail Accountability Program or "WRAP". (b) For the purpose of this article, the
following words shall have the following meanings: (1) DEPARTMENT. The State Department of
Revenue. (2) LICENSED BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama
Alcoholic Beverage Control Board, selling or distributing beer or wine in this state. (3)
PERSON. Any individual, firm, partnership, association, corporation, limited liability company,
receiver, trustee, or any other entity. (4) RETAILER. A person or group of persons that have
a relationship with each other as defined in Section 267(b) of the federal Internal
Revenue Code whose primary business is the sale of tangible personal property at retail, including
supporting operations such as warehousing, shipping, and storage of product, and who holds
a...
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45-37-246
Section 45-37-246 License procedures by mail. (a) This section shall apply only
in counties having a population of 300,000 or more according to the last or any subsequent
federal census. (b) On or after September 1st of each year, the judge of probate of each county
may, if he or she elects to do so, mail an application in the form and containing the information
hereinafter provided to all owners of motor vehicles listed as such in the motor vehicle license
records, including transfers, in his or her office or, at his or her option, to such owners
as request that such application be mailed to them. (c) The application shall be on a form
to be provided by the State Department of Revenue. The application form shall contain a space
for the name and address of the owner of the motor vehicle and the make, model, year, and
motor number of his or her motor vehicle and such other information with respect thereto as
the State Department of Revenue may prescribe. The application form shall also...
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8-17-91
Section 8-17-91 Disposition of funds; overpayments. (a) The proceeds from the permit
fees, inspection fees, and penalties, if any, collected by the Commissioner of Agriculture
and Industries and the Revenue Commissioner pursuant to Section 8-17-87 together with
one-third of the proceeds of the six cent ($.06) additional motor fuel excise tax levied on
gasoline under subdivision (1) of subsection (a) of Section 40-17-325, shall be paid
into the State Treasury and distributed by the State Treasurer as follows: (1) An amount equal
to five percent or no less than $175,000, whichever is greater, of the combined proceeds received
each month shall accrue to the credit of, and be deposited in, the Agricultural Fund; and
(2) The balance of the proceeds shall be distributed as follows: a. 13.87 percent of the balance
of the proceeds shall be distributed equally among each of the 67 counties of the state monthly.
The county shall deposit the proceeds into the county's special RRR Fund as provided...
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