40-17-168.17
Section 40-17-168.17 Criminal penalties. (a) Any person who willfully does any of the following
is guilty of a Class A misdemeanor, but shall be fined not less than five thousand dollars
($5,000) nor more than twenty-five thousand dollars ($25,000): (1) Fails to obtain a license
as required by this article prior to engaging in an activity for which a license is required.
(2) Fails to pay to this state no more than 30 days after the date the tax is due the tax
levied by this article. (3) Makes a false statement on an application, return, ticket, invoice,
statement, or any other document required under this article. (4) Fails to file no more than
30 days after it is due any return required by this article. (5) Fails to maintain any record
required by this article. (6) Makes a false statement in an application for a refund. (7)
Fails to make required disclosure of the correct amount of compressed natural gas or liquefied
natural gas sold or used in this state. (8) Dispenses into the...
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40-19-4
Section 40-19-4 Taxes payable in monthly installments; returns. The taxes levied under the
provisions of this chapter shall be due and payable in monthly installments on or before the
fifteenth day of the month next succeeding the month in which the tax accrues. On or before
the fifteenth day of each month, every motor carrier on whom the taxes levied by this chapter
are imposed shall render to the Department of Revenue on a form prescribed by the department
a true and correct statement showing: The mileage traveled on the highways of this state for
the preceding month, or portion thereof and the number, kind, motor number and make of the
motor vehicle so operated, together with such other information as the department may demand
and require, and, at the time of making such monthly report, such person shall compute the
taxes due and shall pay to the Department of Revenue the amount of taxes shown to be due.
The Department of Revenue, for good cause, may extend the time for making any...
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40-20-9
Section 40-20-9 Reports to be made on blanks furnished by department; certificate and verification
required. All reports required to be filed under the provisions of this article shall be made
on blanks, furnished by the department, which shall contain the following certificate: "I
hereby certify under oath that I am duly authorized to make this tax return; that the information
herein contained is true and correct and same is shown by the records of the identified producer;
and that the amount of taxes accompanying this return is the true and correct amount of taxes
due the State of Alabama by this producer." The same must be duly verified. (Acts 1945,
No. 2, p. 20, §9.)...
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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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45-20-242.23
Section 45-20-242.23 Monthly report. The sales taxes authorized to be levied in Section 45-20-242.22
shall be due and payable in monthly installments on or before the twentieth day of the month
next succeeding the months in which the tax accrues. 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. On or prior to due dates of the tax herein levied each
person subject to such tax shall file with the State Department of Revenue a report or return
in such form as may be prescribed by the department, setting forth, with respect to all sales
and business transactions that are required to be used as a measure of the tax levied, a correct
statement of the gross proceeds of all such sales and gross receipts of all such business
transactions. Such report shall also include such other items of information pertinent to
the tax and the amount thereof as the State Department of...
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45-21-241.22
Section 45-21-241.22 Payment of tax. All taxes levied in this subpart shall be paid to and
collected by the State Department of Revenue at the same time and in the same manner as state
sales and use taxes are paid. On or prior to the due dates of the tax herein levied, each
person subject to such tax shall file with the State Department of Revenue a report or return
in such form as may be prescribed by the department, setting forth, with respect to all sales
and business transactions that are required to be used as a measure of the tax levied, a correct
statement of the gross proceeds of all such sales and gross receipts of all such business
transactions. Such report shall also include such other items of information pertinent to
the tax and the amount thereof as the State Department of Revenue may require. Any person
subject to the tax levied may defer reporting credit sales until after their collection, and
in the event such person so defers reporting them, such person shall...
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45-21-242.14
Section 45-21-242.14 Payment of taxes herein levied; reports by taxpayers. All taxes levied
in this part shall be paid to and collected by the State Department of Revenue at the same
time and in the same manner as state sales and use taxes are paid. On or prior to the due
dates of the tax herein levied each person subject to such tax shall file with the State Department
of Revenue a report or return in such form as may be prescribed by the department, setting
forth, with respect to all sales and business transactions that are required to be used as
a measure of the tax levied, a correct statement of the gross proceeds of all such sales and
gross receipts of all such business transactions. Such report shall also include such other
items of information pertinent to the tax and the amount thereof as the State Department of
Revenue may require. Any person subject to the tax levied may defer reporting credit sales
until after their collection, and in the event such person so defers...
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45-43-246.33
Section 45-43-246.33 Payment and reporting. All taxes levied in this subpart shall be paid
to and collected by the State Department of Revenue at the same time and in the same manner
as state sales and use taxes are paid. On or prior to the due dates of the tax herein levied
each person subject to such tax shall file with the State Department of Revenue a report or
return in such form as may be prescribed by the department, setting forth, with respect to
all sales and business transactions that are required to be used as a measure of the tax levied,
a correct statement of the gross proceeds of all such sales and gross receipts of all such
business transactions. Such report shall also include such other items of information pertinent
to the tax and the amount thereof as the State Department of Revenue may require. Any person
subject to the tax levied may defer reporting credit sales until after their collection, and
in the event such person so defers reporting them, such person shall...
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45-8-241.22
Section 45-8-241.22 Tax due dates; gross proceeds statements. The tax levied under the provisions
of this subpart, except as otherwise provided, 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.
On or before the twentieth day in each month after this subpart has taken effect, every person,
firm, or corporation on whom the taxes are levied by this subpart are imposed, shall render
to the department, on a form prescribed by the department, a true and correct statement showing
the gross proceeds of the business for the next preceding month, together with such other
information as the department may demand and require, and at the time of making such monthly
report the taxpayer shall compute the taxes due and shall pay to the department the amount
of taxes shown to be due. The department, for good cause, may extend the time for making any
return required under the provisions of this subpart, but...
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40-21-4
Section 40-21-4 Detailed requirements of reports. Each such report shall show the following
items and particulars as the same stood on the next preceding October 1, together with any
other facts or information that may be called for by said Department of Revenue: (1) The name
and principal place of business of the company, corporation, association, or individual in
whose behalf the statement is made and the character of the business engaged in; (2) If a
company, association or corporation, the state, or government under the laws of which it was
incorporated or authorized to do business, the date of original organization, the date of
reorganization, consolidation, or merger and the purpose of its incorporation as expressed
in its charter or articles of association; (3) The place where all books, papers, and accounts
are kept, and the names and post-office addresses of the president, secretary, treasurer,
superintendent, general manager, general counsel, directors, and all other general...
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