|
40-2A-11.1
Section 40-2A-11.1 Civil penalties for unethical tax preparation conduct. (a) For purposes
of the individual income tax imposed by Chapter 18, if there is an understatement of liability
on a return that would cause a tax return preparer to be subject to the penalties imposed
by 26 U.S.C. §6694, except §6694(c), §6700, or §6701, and if any of the failures enumerated
in 26 U.S.C. §6695, except §6695(e) and (g), occurs, the department may impose upon the
tax return preparer a penalty in accordance with 26 U.S.C. §§6694(a), (b), (d), (e), and
(f); §§6695(a), (b), (c), (d), and (f); §§6696(a) and (c), §6700, and §6701, as in effect
from time to time. (b) For purposes of this section: (1) "Subject to this title"
shall be substituted for references in the specified federal statutes to "imposed by
subtitle A." (2) "Commissioner" will be substituted for references in the specified
federal statutes to "secretary." (3) References in these federal statutes to federal
district courts...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-11.1.htm - 7K - Match Info - Similar pages
41-9-219.4
Section 41-9-219.4 Recapture of tax credit; notice (a) The Department of Revenue shall recapture,
from the taxpayer that claimed or is entitled to claim the credit on a return, the tax credit
allowed under this article if, at any time during the seven-year period beginning on the date
of the original issue to the qualified equity investment in a qualified community development
entity, one of the following occurs: (1) Where any amount of the federal tax credit available
with respect to a qualified equity investment that is eligible for a tax credit under this
article is recaptured under Section 45D of the Internal Revenue Code of 1986, as amended,
the Department of Revenue's recapture shall be proportionate to the federal recapture with
respect to that qualified equity investment, and may then reallocate the recaptured credits
to other qualified taxpayers in the year of recapture, without regard for the annual allocation
limitation found in Section 41-9-219.2. (2) The Department of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-9-219.4.htm - 3K - Match Info - Similar pages
40-23-240
Section 40-23-240 Development and implementation of system. (a) No later than September 30,
2013, the Department of Revenue shall develop and make available a system which allows any
taxpayer required to file and remit a state, county, or municipal sales or use tax or a state,
county, or municipal leasing or rental tax or a state, county, or municipal lodgings tax the
ability to file and remit such sales and use tax or leasing or rental tax or lodgings tax
returns and payments through an electronic single point of filing program. The system shall
be known as the Optional Network Election for Single Point Online Transactions or "ONE
SPOT." The system shall be available for use by any taxpayer for tax periods after September
30, 2013, provided the taxpayer complies with this article and any rules promulgated by the
department for the administration of the system. The ONE SPOT system shall allow for sales
and use tax or leasing or rental tax or lodgings tax return filing and tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-240.htm - 3K - Match Info - Similar pages
40-17-381
Section 40-17-381 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Notwithstanding any
law or ordinance regarding standardization of local levies, no later than October 31, 2019,
the Department of Revenue shall develop and make available a system which allows any taxpayer
required to timely file and remit a county motor fuel tax calculated on a per gallon basis
or municipal motor fuel license tax calculated on a per gallon basis the capability to file
and remit motor fuel tax returns and payments through an electronic single point of filing
program. The system shall be available for use by any taxpayer for tax periods after September
30, 2019, provided the taxpayer complies with this article and any rules adopted by the department
for the administration of the system. The system shall allow for motor fuel tax return filing
and tax remittance only and may not provide for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-381.htm - 3K - Match Info - Similar pages
40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section,
it shall be unlawful for any person to print, publish, or divulge, without the written permission
or approval of the taxpayer, the return of any taxpayer or any part of the return, or any
information secured in arriving at the amount of tax or value reported, for any purpose other
than the proper administration of any matter administered by the department, a county, or
a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical
information pertaining to taxes may be disclosed at the discretion of the commissioner or
his or her delegate to the legislative or executive branch of the state. Upon request, the
commissioner or his or her delegate may make written disclosure as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-10.htm - 8K - Match Info - Similar pages
40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
40-30-3
Section 40-30-3 Definitions. Notwithstanding any other laws or understandings to the contrary,
the following terms shall have the following meanings throughout this chapter: (1) DEPARTMENT.
The Alabama Department of Revenue. (2) ELECTRONIC FILING. The filing of a tax return or other
document of any type by any medium acceptable to the department as provided by rule or regulation,
which may include but is not limited to the filing of returns and other documents by telephone
transmission, electronic transmission, disk transfer, automated clearing-house, value added
networks, or magnetic media. (3) ELECTRONIC RETURN ORIGINATOR. A firm, organization, or person
that provides services as an electronic return preparer, or an electronic return collector,
or both. (4) ELECTRONIC RETURN PREPARER. A firm, organization, or person who prepares tax
returns including filing declarations, for taxpayers who intend to have their returns electronically
filed. (5) ELECTRONIC RETURN COLLECTOR. A firm,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-30-3.htm - 2K - Match Info - Similar pages
40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-3.htm - 19K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/26-16-31.htm - 2K - Match Info - Similar pages
40-18-40
Section 40-18-40 Tax to be reported on forms; department may assess additional tax penalty
or interest. The income tax provided in this chapter shall be reported on forms as prescribed
by the department. The failure to receive such form from the department shall not relieve
a taxpayer from liability for any tax penalty or interest otherwise due. The tax due as reported
on such return shall constitute a prima facie liability for that amount. The department may
compute and assess additional tax penalty or interest against a taxpayer in accordance with
the procedures set forth in Chapter 2A of this title. (Acts 1935, No. 194, p. 256; Code 1940,
T. 51, §407; Acts 1992, No. 92-186, p. 349, §53.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-40.htm - 1012 bytes - Match Info - Similar pages
|