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40-29-90
Section 40-29-90 Jeopardy assessment - For income tax. (a) Termination of taxable period. If
the commissioner or his delegate finds that a taxpayer designs quickly to depart from the
State of Alabama or to remove his property therein, or to do any other act tending to prejudice
or to render wholly or partly ineffectual proceedings to collect the income tax for the current
or the preceding taxable year unless such proceedings be brought without delay, the commissioner
or his delegate shall declare the taxable period for such taxpayer immediately terminated,
and shall cause notice of such finding and declaration to be given the taxpayer, together
with a demand for immediate payment of the tax for the taxable period so declared terminated
and of the tax for the preceding taxable year or so much of such tax as is unpaid, whether
or not the time otherwise allowed by law for filing return and paying the tax has expired;
and such taxes shall thereupon become immediately due and payable. In...
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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...
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45-22-120.13
Section 45-22-120.13 Political activity of employees. (a) In county elections, no employee
shall make, solicit, or receive any assessment, donation, subscription, or contribution for
any political purpose whatsoever except to exercise his or her right as a citizen to express
his or her opinion and cast his or her vote; no employee shall assist any candidate for nomination
or election to county office or make any public statement in support of or against any such
candidate, or participate in any manner whatever in the campaign of any candidate in any county
election; and no employee shall receive any appointment or advancement as a reward for his
or her support of a candidate for office or a political party; nor shall he or her be dismissed,
suspended, or reduced in rank or pay as punishment for failure to support any candidate for
political office. Any employee who shall desire to become a candidate for county office shall,
upon qualifying for such office, take leave of absence without...
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25-4-152
Section 25-4-152 Deduction of child support obligations; procedures; reimbursement for administrative
costs; time of implementation; deduction of federal income tax. (a) (1) An individual filing
a claim for unemployment compensation shall, at the time of filing such claim, disclose whether
or not the individual owes child support obligations as defined under subdivision (7). If
any such individual discloses that he or she owes child support obligations, and is determined
to be eligible for unemployment compensation, the secretary shall notify the state or local
child support enforcement agency enforcing such obligation that the individual has been determined
to be eligible for unemployment compensation. (2) The secretary shall deduct and withhold
from any unemployment compensation payable to an individual who owes child support obligations
as defined under subdivision (7). a. The amount specified by the individual to the secretary
to be deducted and withheld under this subdivision, if...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-152.htm - 5K - Match Info - Similar pages
31-9-10
Section 31-9-10 Local emergency management organizations; emergency powers of political subdivisions.
(a) Each political subdivision of this state is hereby authorized and directed to establish
a local organization for emergency management in accordance with the state emergency management
plan and program and may confer or authorize the conferring, upon members of the auxiliary
police, the powers of peace officers, subject to such restrictions as shall be imposed. The
governing body of the political subdivision is authorized to appoint a director, who shall
have direct responsibility for the organization, administration, and operation of such local
organization for emergency management, subject to the direction and control of such governing
body. Each local organization for emergency management shall perform emergency management
functions within the territorial limits of the political subdivision within which it is organized,
and, in addition, shall conduct such functions outside of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/31-9-10.htm - 6K - Match Info - Similar pages
40-14A-26
Section 40-14A-26 Remittance and disposition of tax. The tax levied by this article shall be
due at the same time the return is due. Remittance of the tax levied by this article shall
be made to the department at Montgomery, Alabama, for deposit to the State Treasurer of Alabama.
In addition to all other appropriations heretofore or hereinafter made, there is hereby appropriated
to the department for the fiscal year ending September 30, 2000, such amount as is reasonably
required to offset its conversion costs as a first charge against the revenues from the tax
levied by this article. The department and the Secretary of State shall each promulgate a
regulation listing those persons who are authorized to execute the privilege tax return and
the extension request, and the annual report, respectively, which shall permit the taxpayer's
return preparer to execute any of those forms on behalf of the taxpayer. For all subsequent
years, there shall be appropriated to the department as a first...
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40-18-442
Section 40-18-442 (Effective for tax returns due on or after January 1, 2018) Definitions.
When used in this article, the following terms shall have the following meanings: (1) DEPARTMENT.
The Alabama Department of Revenue. (2) INCOME TAX RETURN PREPARER. (a) A person who prepares
for compensation, or who employs one or more persons to prepare for compensation, any income
tax return or claim for refund, required to be filed pursuant to this chapter. The preparation
of a substantial portion of a return or claim for refund shall be treated as the preparation
of that return or claim for refund. (b) A person is not an income tax preparer if all he or
she solely performs the following duties: 1. furnishes typing, reproducing, or other mechanical
assistance; 2. prepares returns or claims for refunds for the employer by whom he or she is
regularly and continuously employed, or for an affiliate of that employer, including a subchapter
K entity for which he or she prepares a return; 3. prepares...
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40-23-196
Section 40-23-196 Refund or credit of excess taxes paid. (a) Any taxpayer who pays a simplified
sellers use tax through this program that is higher than the actual state and local sales
or use tax levied in the locality where the sale was delivered may file for a refund or credit
of the excess amount paid to the eligible seller participating in the program. A business
taxpayer who has a registered consumer use tax account with the department may claim credit
for the overpayment of simplified use tax on their consumer use tax return in a manner prescribed
by the department. All other taxpayers may file a petition for refund in the manner prescribed
by the department. The petition for refund may only be filed once per year. In the event the
amount due to be refunded in a year is less than twenty-five ($25.00) dollars, payment of
the refund may be deferred by the department and combined with amounts due to be paid pursuant
to subsequent annual refund petitions for a period of up to three...
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45-32-150.09
Section 45-32-150.09 Suspension or revocation of license. The commission may suspend or revoke
the license of any licensee conducting a race meeting, upon the willful violation of any of
the provisions of this part, or any rule or regulation promulgated by the commission or may
invoke a fine not to exceed one thousand dollars ($1,000) per offense in lieu thereof. It
is unlawful for any member of the racing commission, or any licensee under this part, directly
or indirectly, to make any contribution whatsoever to any political party or to any candidate
for any state, county, or municipal office, and upon proof being presented of any such prohibited
contribution having been made by any licensee, the commission shall immediately and permanently
revoke the license of such licensee. If any member of the racing commission violates this
section, such member shall be subject to removal from office. No disciplinary action may be
taken hereunder until the licensee has been presented with notice...
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17-5-14.1
Section 17-5-14.1 Establishment of segregated, separate political funds; voluntary contributions;
filing of disclosure reports; violations. (a) Any business or nonprofit corporation, incorporated
under the laws of or doing business in this state, or any officer or agent acting on behalf
of the corporation may give, pay, expend, or contribute money, services, anything of value
for the purposes of establishing, administering, or soliciting voluntary contributions to
a separate, segregated fund which can be utilized for political purposes (i) to aid or promote
the nomination or election of any person, including an incumbent political officeholder or
any other person who is or becomes a candidate for political office; or (ii) to aid or promote
the interest or success, or defeat of any political party or political proposition. Any separate,
segregated fund established hereunder for any of the above enumerated purposes shall be established
and administered pursuant to the following...
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