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11-51-210
Section 11-51-210 Standard singular and multiple jurisdictional tax forms. (a) By December
31, 1998, the Department of Revenue shall develop and promulgate in the form of a proposed
agency rule a standard multi-jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of municipal and county sales, use, rental, and lodgings taxes
for those municipalities and counties for which the department serves as the collecting agent
from time to time. (b) By December 31, 1998, a committee consisting of three representatives
appointed by the Alabama League of Municipalities (ALM), who shall be municipal employees,
officials, or attorneys, and three representatives appointed by the Association of County
Commissions of Alabama (ACCA), who shall be county employees, officials, or attorneys, shall
develop a standard multiple jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of all county and municipal sales, use, rental, and...
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16-46-5
Section 16-46-5 License for operation of schools; fees; financial stability. (a) No
private postsecondary institution, except those enumerated in Section 16-46-3, shall
operate within this state unless the private postsecondary institution first secures a license
from the Department of Postsecondary Education, regardless of whether the private postsecondary
institution enrolls Alabama students or has a physical presence within the State of Alabama.
Procedures for licensing and bonding of private postsecondary institutions operating courses
in separate locations shall be established in the rules and regulations pursuant to Section
16-46-7. (b) For all applicable private postsecondary schools or institutions that apply for
a license and that meet the criteria identified in this section, the Department of
Postsecondary Education shall issue a license to be publicly displayed on the premises where
the private postsecondary institution operates. (c) The application for a license for a...
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30-3-192
Section 30-3-192 Data match system; accounts encumbered or surrendered; reasonable fees;
liability; disclosure of financial records; penalties. (a) The state Title IV-D agency shall
enter into agreements with financial institutions doing business in Alabama to develop and
operate a data match system, using automated data exchanges to the maximum extent feasible,
to provide on a calendar quarter basis the following information to the extent available for
each noncustodial parent who maintains an account with the contracting financial institution
and who owes past due support as identified by the state Title IV-D agency by name and Social
Security number or other taxpayer identifying information: (i) name, (ii) record address,
(iii) Social Security number or other tax identification number, and (iv) other identifying
information that may be a part of the institution's records. (b) Upon service of a notice
of lien or levy from the state Title IV-D agency on a financial institution, the...
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40-18-154
Section 40-18-154 Alabama Military Support Foundation, Inc. - Contribution designation.
(a) Each Alabama state individual income tax return form for the 2009 tax year and each year
thereafter shall contain a designation as follows: "Alabama Military Support Foundation,
Incorporated. "Check ( ) if you wish to designate $1, $5, $10, or more of your state
income tax refund. "If joint return, check ( ) if spouse wishes to designate $1, $5,
$10 or more." (b) Each individual taxpayer required to file a state income tax return
desiring to contribute to the Alabama Military Support Foundation, Incorporated, may designate,
by placing an "X" in the appropriate box on the state income tax form, that such
contribution shall be credited to the foundation. (c) The Department of Revenue shall determine
annually the total amount designated pursuant to subsection (b) for the commission and shall
deposit such amount, less costs of administration not to exceed 10 percent of revenue produced,
to the...
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40-18-155
Section 40-18-155 Alabama Firefighters Annuity and Benefit Fund. (a) Each Alabama state
individual income tax return form for the 2010 tax year and each year thereafter shall contain
a designation as follows: "Alabama Firefighters Annuity and Benefit Fund. "Check
( ) if you wish to designate $2 or more of your state income tax refund. "If joint return,
check ( ) if spouse wishes to designate $2 or more." (b) Each individual taxpayer required
to file a state income tax return desiring to contribute to the Alabama Firefighters Annuity
and Benefit Fund, may designate, by placing an "X" in the appropriate box on the
state income tax form, that such contribution shall be credited to the foundation. (c) The
Department of Revenue shall determine annually the total amount designated pursuant to subsection
(b) for the fund and shall deposit such amount, less costs of administration not to exceed
three percent of revenue produced, to the fund. (d) The commissioner of the department is
authorized...
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45-32-246.04
Section 45-32-246.04 Collection of taxes. (a) The taxes levied by this part shall be
collected by the Department of Revenue of the State of Alabama, at the same time and along
with the collection by that department of taxes levied and collected for the State of Alabama
under the provisions of the state sales tax law and the state use tax law, and all acts amendatory
thereof or supplementary thereto. All reports now required to be made to the Commissioner
of Revenue hereunder shall, on request made to the Department of Revenue, be made available
for inspection by the Greene County Commission or its designated agent, at reasonable times
during business hours. The State Department of Revenue shall prepare and distribute such reports,
forms, and other information as may be necessary for the collection of the county taxes levied
by this part, and shall have all the authority and duties in connection with such taxes as
are now given by law to the Department of Revenue or the Commissioner of...
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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, ยง1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-156.htm - 1K - Match Info - Similar pages
40-18-53
Section 40-18-53 Inspection of returns by federal or foreign state agents. All income
tax returns filed under this chapter, or copies thereof on file with the State Department
of Revenue, shall be open to inspection by officials or duly authorized agents of the Bureau
of Internal Revenue lawfully charged with the administration or enforcement of the federal
income tax law or officials or duly authorized agents lawfully charged with the administration
or enforcement of the income tax laws of any state which allows the State of Alabama or its
authorized officials or agents a like privilege, for the purpose of administration and enforcement
of such laws, subject to the conditions hereinafter included. The inspection shall only be
permitted under such rules and regulations as may be prescribed by the Commissioner of Revenue.
(Acts 1951, No. 848, p. 1478; Acts 1953, No. 207, p. 275.)...
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26-16-31
Section 26-16-31 (Repealed effective for tax years beginning after December 31, 2005)
State income tax refund designation program - Authorization; procedure. (a) For the tax year
beginning October 1, 1983, and until the State Treasurer certifies that the assets in the
Children's Trust Fund exceed $10,000,000, a resident individual taxpayer who files an Alabama
income tax return and who is entitled to an income tax refund from the State Department of
Revenue sufficient to make a designation under this section may designate that $5,
$10, $25 or other sum of his or her refund be credited to the Children's Trust Fund. In the
case of a joint return of husband and wife who are entitled to a tax refund sufficient to
make a designation under this section, a designation may be made in the same denominations
or sums of their refund to be credited to the Children's Trust Fund. Such designation shall
be made by marking the appropriate box, printed on the return pursuant to subsection (b) of
this...
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40-16-11
Section 40-16-11 Transition rules for Financial Institution Excise Tax Reform Act of
2019. This section provides for transition rules for the implementation of the Financial
Institution Excise Tax Reform Act of 2019. (1) Act 2019-284 imposes for the first time a system
of prepaid estimated tax payments patterned after the federal system and transitions the Financial
Institution Excise Tax from the current post-payment system. To account for this transition,
the Department of Revenue shall waive both penalties and interest attributable to underpayments
of estimated tax payments occurring within the first two applicable tax years and not attributable
to an intentional disregard of the law. (2) Act 2019-284's conformity of the depreciation
deduction allowed in the calculation of the tax due under this chapter with the corollary
deduction allowed for federal income tax purposes, as well as the act's express rejection
of the federal Tax Cuts and Jobs Act of 2017's (i) limitations on the...
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