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11-51-93
Section 11-51-93 Violations; penalties. (a) It shall be unlawful for any person, taxpayer,
or agent of a person or taxpayer to engage in businesses or vocations in a municipality for
which a license may be required without first having procured a license therefor. A violation
of this division or of an ordinance passed hereunder fixing a license shall be punishable
by a fine fixed by ordinance, not to exceed the sum of five hundred dollars ($500) for each
offense, and if a willful violation, by imprisonment, not to exceed six months, or both, at
the discretion of the court trying the same. Each day shall constitute a separate offense.
(b) In addition to the penalties prescribed by subsection (a), if a taxpayer fails to pay
any business license tax owed to a taxing jurisdiction on or before the date prescribed therefor,
there shall be assessed a penalty of 15 percent of the business license tax required to be
paid with the license form. There shall be assessed a penalty of 30 percent of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-93.htm - 3K - Match Info - Similar pages
16-6F-10
Section 16-6F-10 Reporting of enrollment, attendance, etc.; funding. (a) Enrollment. Students
enrolled in and attending public charter schools shall be included in all enrollment and attendance
counts of students of the local school system in which the students reside. The public charter
school shall report all such data to the local school systems of residence in a timely manner.
Each local school system shall report such enrollment, attendance, and other counts of students
to the department in the manner required by the department. (b) Operational funding. (1) The
following provisions govern operational funding: a. In their initial year, and in subsequent
years to accommodate growth as articulated in their application, funding for public charter
schools shall be provided from the Education Trust Fund in the Foundation Program appropriation
for current units. Subsequent year funding for public charter schools shall be based on the
Foundation Program allocation and other public school...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6F-10.htm - 6K - Match Info - Similar pages
32-1-1.1
Section 32-1-1.1 Definitions. The following words and phrases when used in this title, for
the purpose of this title, shall have meanings respectively ascribed to them in this section,
except when the context otherwise requires: (1) ALLEY. A street or highway intended to provide
access to the rear or side of lots or buildings in urban districts and not intended for the
purpose of through vehicular traffic. (2) ARTERIAL STREET. Any United States or state numbered
route, controlled-access highway, or other major radial or circumferential street or highway
designated by local authorities within their respective jurisdictions as part of a major arterial
system of streets or highways. (3) AUTHORIZED EMERGENCY VEHICLE. Such fire department vehicles,
police vehicles, and ambulances as are publicly owned, and such other publicly or privately
owned vehicles as are designated by the Secretary of the Alabama State Law Enforcement Agency
or the chief of police of an incorporated city. (4) BICYCLE....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-1-1.1.htm - 22K - Match Info - Similar pages
40-17-167
Section 40-17-167 Decal requirement suspended. (a) The Legislature of Alabama makes the following
findings and statements: (1) The reduction of the dependence on foreign oil is necessary to
reserve and protect our national security. (2) Reliable and affordable energy is of great
importance to all sectors of Alabama's economy. (3) Long-term sustainability of energy supply
and efficient and effective distribution of energy is becoming increasingly important to Alabama's
population growth and economic expansion. (4) The future energy needs of the state also present
opportunities to diversify the state's energy supply and provide new opportunities for Alabama-based
clean energy technologies. (5) The use of existing technology and development of new technologies
including compressed and liquefied natural gas should be encouraged as a way of producing
energy with reduced emissions. (b) The Legislature recognizes that it is in the best interest
of its citizens to remove existing barriers to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-167.htm - 2K - Match Info - Similar pages
40-17-343
Section 40-17-343 Deductions from monthly return for payments not previously remitted; administrative
discount. (a) The supplier or permissive supplier may deduct from the next monthly return
those tax payments that were not remitted for the previous month to the supplier or permissive
supplier by any licensed distributor or any licensed importer who removed motor fuel on which
the tax is due from the supplier's or permissive supplier's terminal. The licensed supplier
or permissive supplier is eligible to take this deduction if the licensed supplier or permissive
supplier notifies the state within 20 business days after a return is due of any licensed
distributor, importer, or exporter who did not pay to the supplier or permissive supplier
the tax due this state by the time the supplier or permissive supplier filed the monthly return
and if, when a licensed distributor or licensed importer fails to remit the tax to the licensed
supplier or permissive supplier, the licensed supplier or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-343.htm - 2K - Match Info - Similar pages
40-17-344
Section 40-17-344 Payments held in trust for the state; notification of nonpayment. (a) All
tax payments due to this state that are received by a supplier or permissive supplier shall
be held by the supplier or permissive supplier as trustee in trust for this state, and the
supplier or permissive supplier has a fiduciary duty to remit to the department the amount
of tax received. A supplier or permissive supplier is liable for the taxes paid to it. (b)
A supplier or permissive supplier of motor fuel at a terminal shall notify the department
within the time period established by the department of any licensed distributors, licensed
exporters, or licensed importers who did not pay the tax due when the supplier or permissive
supplier filed its return. The notice shall be transmitted in the form required by the department.
(Act 2011-565, p. 1084, ยง25.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-344.htm - 1K - Match Info - Similar pages
40-25-18
Section 40-25-18 Evasion of stamp tax. (a) Persons failing to properly affix the required stamps
to any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff
shall be required to pay, as part of the tax imposed hereunder, a penalty of not less than
twenty-five dollars ($25) nor more than five hundred dollars ($500). Each article or commodity
not having proper stamps affixed thereto as herein required shall be deemed a separate offense.
Any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff in
the place of business of any person required by this article to stamp the same shall be prima
facie evidence that they are intended for sale. The Department of Revenue, upon good cause
shown, may waive or remit any penalty or any part thereof provided for in this section. Any
person, firm, corporation, club, or association of persons who has been found guilty of violating
this article and who, after being punished by fine, penalty,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-18.htm - 2K - Match Info - Similar pages
40-29B-3
Section 40-29B-3 General criteria. (a) The department shall develop and implement a tax amnesty
program in accordance with this chapter. The commissioner may adopt rules necessary for the
implementation and administration of the program. The commissioner shall publicize the program
in order to maximize public awareness of and participation in the program. The commissioner
may publicize the program by contracting with any advertising agency within or outside the
state and use public service announcements, pamphlets, mail notices, and print, television,
and radio announcements. The publications shall operate to increase public awareness that
the program will provide amnesty for taxpayers who have not been contacted by the department
in the past two years concerning the tax type for which amnesty is being applied. (b) The
tax amnesty program shall be effective for the period beginning July 1, 2018, and ending on
September 30, 2018. The program shall apply to all taxes administered by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29B-3.htm - 1K - Match Info - Similar pages
40-2B-1
Section 40-2B-1 Legislative findings. To increase public confidence in the fairness of the
state tax system, the state shall provide an independent agency to be known as the Alabama
Tax Tribunal to hear appeals of tax and other matters administered by the Department of Revenue
and certain self-administered counties and municipalities that choose to participate with
the Alabama Tax Tribunal to hear appeals of taxes levied by or on behalf of self-administered
counties or municipalities. Any judge of the Alabama Tax Tribunal shall have the requisite
knowledge and experience to hear and resolve disputes between taxpayers and the Department
of Revenue or taxpayers and any self-administered county or municipality that has elected
to participate with the Alabama Tax Tribunal. Such hearing shall take place only after the
taxpayer has had a full opportunity to settle any matter with the Department of Revenue or
with a self-administered county or municipality. There shall be no requirement of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-1.htm - 1K - Match Info - Similar pages
40-9-21.2
Section 40-9-21.2 Falsely claiming homestead exemption. (a) Any person who knowingly and willfully
gives false information for the purpose of claiming a homestead exemption, or for the purpose
of assisting another person in claiming a homestead exemption, shall be ordered to pay twice
the amount of any ad valorem tax which would have been due retroactive for a period of up
to 10 years plus interest at a rate of 15 percent per annum from the date the tax would have
been due. (b) The penalties and interest assessed against any person who obtained an exemption
based upon false information or any person who assisted another in claiming an exemption with
false information shall be paid within thirty days of written demand by the local taxing official
or the department. If payment is not made as provided herein, the State of Alabama shall bring
a civil action to recover the penalties and interest due. The amount recovered shall be paid
to the local taxing official in the county where the...
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