38-4-2
Section 38-4-2 Application for assistance; investigation; determination of eligibility
and amount of assistance; notice to applicant. (a) Applications for Temporary Assistance for
Needy Families (TANF) cash assistance shall be made to the county department in the manner
prescribed by the state department and shall contain such information as the state department
may require; provided, that nothing contained in this chapter shall be construed as requiring
the signing of a pauper's oath on the part of any person making application for assistance
hereunder. An investigation and record shall be promptly made by the county department of
the circumstances of the applicant. Upon the completion of the investigation the county director
shall determine whether the applicant is eligible for assistance under the provisions of this
chapter and the rules and regulations of the state department and the amount of assistance
he shall receive. The county director shall give notice in writing to the...
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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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40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure
requirements; taxpayer notification. (a) The Department of Revenue, a governing body of a
self-administered county or municipality, or an agent of such a municipality or county may
not conduct an examination of a taxpayer's books and records for compliance with applicable
sales, use, rental, or lodgings tax laws except in accordance with this section and
with the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act. (b) Additional
sales, use, rental, or lodgings tax may be assessed by the Department of Revenue, a governing
body of a self-administered county or municipality, or an agent of such a municipality or
county within any applicable period allowed pursuant to Section 40-2A-7(b), even though
a preliminary or final assessment has previously been entered by the Department of Revenue,
a governing body of a self-administered county or municipality, or an agent of such a municipality...

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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual,
including, but not limited to, an attorney or certified public accountant with written authority
or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal;
provided however, that nothing herein shall be construed as entitling any such individual
who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL
JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER.
The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller
of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means
any officer or employee of the department duly authorized by the commissioner,...
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45-22-243.93
Section 45-22-243.93 Payment of taxes; reports. The taxes levied in Section 45-22-243.91
shall be due and payable in monthly installments on or before the 20th day of the month next
succeeding the month in which the tax accrues; and the use taxes levied in Section
45-22-243.92 shall be due and payable quarterly on or before the 20th 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 day of each of the months of March, June, September, and December. The taxes levied
in Section 45-22-243.91 shall be paid to and collected by the State Department of Revenue
at the same time and along with the payment and collection of the state sales tax; and the
use tax levied herein shall be paid to and collected by the State Department of Revenue at
the same time and along with the payment and collection of the state use tax. On or prior
to the...
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45-27-244.35
Section 45-27-244.35 Certificate of assessment; issuance of license tag; valuation;
municipal taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle
which is principally used in Escambia County who desires to operate a motor vehicle on the
public highways of Alabama shall first return the motor vehicle for ad valorem taxation and
sales taxation to the tax collector. The tax collector shall issue a certificate of assessment
on a form prescribed by the State Department of Revenue, shall collect the tax as shown thereon,
and shall make a duplicate of the tax receipt and keep the receipt on file in the office of
the tax collector for one year after each audit. The license tag shall be evidence of the
payment of the license and ad valorem taxes and sales taxes due under this subpart. (b) Valuation
for ad valorem assessment of motor vehicles shall be at the same rate and on the same basis
as is provided in Article 5, Chapter 12, Title 40, and all laws relating to...
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38-10-12
Section 38-10-12 Time limit for disbursement by department to child's custodian of child
support payments received by it; exception. (a) When any support payments are made directly
to the department, including the state and county departments, under any and all of its child
support programs and other child support programs administered by it, including programs administered
pursuant to the requirements of Title IV-D of the Social Security Act, and any payments, or
any portion thereof, are due to be disbursed to the custodian of the child, the department
receiving payment shall within five working days after the day of its receipt make remittance
of the amount due by mailing it to the custodian of the child. The five-day distribution requirement
shall not apply when the department has received service of an affidavit to terminate income
withholding due to the fact that all children subject to the order have reached the age of
majority or all arrearage obligations have been fulfilled, or...
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40-23-7
Section 40-23-7 Taxes due monthly; filing of reports; estimated payments authorized;
election to file quarterly, semi-annually, or annually; extension of time for making return.
(a) The taxes levied under this division, except as otherwise provided in subsection (d),
shall be due and payable in monthly installments on or before the 20th day of the month next
succeeding the month in which the tax accrues. (b) Except as otherwise provided in subsection
(d), on or before the 20th day of each month, every person on whom the taxes levied by this
division are imposed shall report to the department, on a form prescribed by the department,
a true and correct statement showing such information as the department may require, and shall
pay to the department the amount of taxes shown to be due. (c) Any taxpayer liable for taxes
under this division whose average monthly state sales tax liability was two thousand five
hundred dollars ($2,500) or greater during the preceding calendar year shall make...
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45-22-243.03
Section 45-22-243.03 Payment of taxes; reports. The sales taxes levied in Section
45-22-243.01 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; and the use taxes levied
in Section 45-22-243.02 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 day of each of the months of March, June, September, and December.
The sales taxes levied in Section 45-22-243.01 shall be paid to and collected by the
State Department of Revenue at the same time as and along with the payment and collection
of the state sales tax; and the use taxes levied in Section 45-22-243.02 shall be paid
to and collected by the State Department of Revenue at the same time as and along with the
payment and...
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45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following
terms have the meanings here given them: (1) COUNTY. Any county now or hereafter subject to
this subpart. (2) COUNTY GOVERNING BODY. The county board of revenue, the county commission,
or other like body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director
of the county department of revenue, the license commissioner, or judge of probate of the
county, or any other public officer performing like duties in the county. (4) SECTION
3 AS AMENDED IN 1979. Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL
UNBROKEN PACKAGE POLICY. The state policy in effect when the original Section 3 of
Act 388 of the 1965 Regular Session was approved in August 1965, prohibiting licensees from
selling or keeping for sale liquor or wine except in an original unbroken package. (6) THE
1979 AMENDMENT. The act the Legislature of Alabama adopted during its Regular Session of 1979
amending the original...
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