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40-18-103
Section 40-18-103 Procedure for setoff and notification of taxpayer. (a) A county or
municipality may submit a debt of at least $25 owed to it for collection under this chapter.
Provided, however, that a county or municipality must submit the debt to the department through
one of the following: (1) The Association of County Commissions of Alabama or an entity established
through the Association of County Commissions of Alabama. (2) The Alabama League of Municipalities
or an entity established through the Alabama League of Municipalities. The organization which
submits a debt on behalf of any county or municipality may assess a reasonable fee, which
shall be twenty-five dollars ($25) for submitting the debt. This fee may be assessed against
the debtor and collected as the first amount set off against any tax refund. (b) Within a
time frame specified by the department, a claimant agency seeking to collect a debt through
setoff shall supply the information necessary to identify each...
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40-18-105
Section 40-18-105 Finalization and notice of setoff. (a) Upon final determination of
the amount of the debt due and owing by means of a hearing provided by Section 40-18-104
or by the taxpayer's default through failure to comply with Section 40-18-103 mandating
timely request for review, the claimant agency shall remove the amount of the debt due and
owing from the escrow account established pursuant to Section 40-18-103 and credit
such amount to the debtor's obligation. (b) Upon transfer of the debt due and owing from the
escrow account to the credit of the debtor's account, the claimant agency shall notify the
debtor in writing of the finalization of the setoff. Such notice shall include a final accounting
of the refund which was set off including the amount of the refund to which the debtor was
entitled prior to the setoff, the amount of the debt due and owing, the amount of the refund
in excess of the debt which was returned to the debtor by the department pursuant to subsection...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-105.htm - 1K - Match Info - Similar pages
11-62-8
Section 11-62-8 Bonds and notes generally - Form, terms, denominations, etc.; execution,
sale, delivery, redemption, etc.; security for payment of principal or interest; remedies
upon default; liability of municipalities, board, etc., thereupon. (a) Any authority shall
have power to issue from time to time its bonds and notes in such principal amount as its
board shall determine to be necessary to provide sufficient funds for achieving any of its
corporate purposes, including the payment of interest on any of its notes and bonds, the establishment
of reserves to secure any such notes and bonds and all other expenditures of such authority
incident to and necessary or convenient to carry out its corporate purposes and powers. Any
authority shall also have the power to issue from time to time notes to renew notes and bonds
to pay notes, including interest thereon and, whenever it deems refunding expedient, to refund
any bonds by the issuance of new bonds, whether the bonds to be refunded...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-62-8.htm - 12K - Match Info - Similar pages
45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of
funds. (a) This section shall only apply to Calhoun County. (b) As used in this section,
state sales and use tax means the tax imposed by the state sales and use tax statutes, including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and
40-23-63. (c)(1) The County Commission of Calhoun County may levy in the police jurisdictions
of the incorporated municipalities in the county and in the unincorporated areas of the county,
in addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional
tax levied by this section shall be levied or collected on the sale, storage, use,
or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-242.htm - 11K - Match Info - Similar pages
33-12-5
Section 33-12-5 Powers, duties and functions. The powers, duties and functions of the
agency shall be as follows: (1) GENERALLY. The agency a. Shall have perpetual succession in
its corporate name. b. May sue and be sued in its corporate name. c. May adopt, use and alter
a corporate seal, which shall be judicially noticed. d. May enter into such contracts and
cooperative agreements with the federal, state and local governments, with agencies of such
governments, with private individuals, corporations, associations, trusts and other organizations
as the board may deem necessary or convenient to enable it to carry out the purposes of this
chapter, including the planned, orderly residential development of the area. e. May adopt,
amend and repeal bylaws. f. May appoint such managers, officers, employees, attorneys and
agents as the board deems necessary for the transaction of its business, fix their compensation,
define their duties, require bonds of such of them as the board may...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/33-12-5.htm - 18K - Match Info - Similar pages
40-23-2.1
Section 40-23-2.1 Only one municipal or county sales, etc., tax collected on same sale;
payment to improper locality. (a) If a sales tax, gross receipts tax in the nature of a sales
tax, as defined in Section 40-2A-3(8), use tax, or rental tax levied by or on behalf
of an Alabama municipality is paid under a requirement of law, the property which is the subject
of such tax, when imported for use, storage, or consumption into another Alabama municipality,
is not subject to the sales tax, use tax, or rental tax regardless of rate, which is required
by the second municipality under any municipal ordinance or any act of the Legislature. The
collecting agency shall require such proof of payment of tax to another municipality as is
deemed necessary and proper. (b) If a sales tax, gross receipts tax in the nature of a sales
tax, use tax, or rental tax levied by or on behalf of an Alabama county is paid under a requirement
of law, the property which is the subject of such tax, when imported...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-2.1.htm - 4K - Match Info - Similar pages
40-2A-15
Section 40-2A-15 Alabama Local Tax Institute of Standards and Training - Creation; composition;
duties. (a) There is hereby created the Alabama Local Tax Institute of Standards and Training.
All costs of operating the institute shall be paid from public funds appropriated, contributions
received, or fees and license revenues collected for this purpose. (b) The institute shall
operate under the direction and supervision of a board of directors. The board shall organize,
administer, control, oversee, and advise the institute so that the institute may carry out
the purposes of this section. The board shall promulgate reasonable rules and regulations
to effectuate this intent. (c) The board shall consist of six members as follows: (1) Three
representatives appointed by the Alabama League of Municipalities, who shall either be municipal
officers, employees, or attorneys, at least one of whom shall be a municipal revenue officer
or finance officer. (2) Three representatives appointed by the...
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40-18-100
Section 40-18-100 Definitions. For the purposes of this article, the following terms
shall have the following meanings: (1) CLAIMANT AGENCY. Any of the following: a. The Alabama
Commission on Higher Education with respect to the collection of debts under either of the
following: 1. The Alabama Student Grant Program provided for by Chapter 33A of Title 16. 2.
The Alabama Guaranteed Student Loan Program provided for by Chapter 33B of Title 16. b. The
Alabama Department of Human Resources with respect to the collection of debts and money owed
under any and all of its public assistance programs and other programs administered by that
department, including support programs administered pursuant to the requirements of Title
IV-D of the Social Security Act. c. The Alabama Medicaid Agency with respect to the collection
of debts and money owed under any and all of the programs it administers. d. The Alabama Department
of Labor with respect to the collection or recovery, or both, of debts owed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-100.htm - 3K - Match Info - Similar pages
40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual,
including, but not limited to, an attorney or certified public accountant with written authority
or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal;
provided however, that nothing herein shall be construed as entitling any such individual
who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL
JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER.
The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller
of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means
any officer or employee of the department duly authorized by the commissioner,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-3.htm - 8K - Match Info - Similar pages
40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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