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40-18-70
Section 40-18-70 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed by this section: (1) EMPLOYEE. Employee as defined in the
Internal Revenue Code, as amended from time to time. (2) EMPLOYER. Employer as defined in
the Internal Revenue Code, as amended from time to time. An employer is required to withhold
tax from the wages of employees to the extent that such wages are earned in Alabama, whether
the employee is a resident or a nonresident of the state. (3) INTERNAL REVENUE CODE. The Internal
Revenue Code of the United States, as amended from time to time. (4) PROVISIONAL CONSTRUCTION
EMPLOYERS. A provisional construction employer is any employer, including members of its affiliated
group as that term is defined in the Internal Revenue Code, that (i) employs 50 or more employees
in a construction project for qualified property located in a tax increment district in which
not less than 50 percent, by area, of the real property...
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40-23-192
Section 40-23-192 Simplified Sellers Use Tax Remittance Program. (a) There is hereby established
The Simplified Sellers Use Tax Remittance Program designed to allow an eligible seller who
participates in the program to collect, report, and remit the simplified sellers use tax authorized
herein in lieu of the sales or use taxes otherwise due by or on behalf of Alabama customers
who have purchased items from the eligible seller that were shipped or otherwise delivered
into Alabama by the eligible seller. Participation in the program shall be by election of
the eligible seller and only those eligible sellers accepted into the program as set out herein
shall collect and remit the simplified sellers use tax. Participation in the program shall
not be construed as subjecting an eligible seller to franchise, income, occupation, or any
other type of taxes or licensing requirements levied or imposed by the state of Alabama or
any locality. (b) The program shall be administered by the department,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-192.htm - 4K - Match Info - Similar pages
11-3-11.2
Section 11-3-11.2 Collection of local taxes - County commission. (a) The county commission
may, by ordinance or resolution, administer and collect, or contract for the collection of,
any local sales and use taxes or other local county taxes levied or authorized to be levied
by a general or local act. Where the county commission provides by ordinance or resolution
for the administration and collection of the local taxes, the collection of the local sales
and use taxes shall occur at the same time as state sales and use taxes are due to be paid
to the Department of Revenue, unless otherwise provided by law. (b) Any county commission
which elects to administer and collect, or contract for the collection of, any local sales
and use taxes or other local taxes, shall have the same rights, remedies, power and authority,
including the right to adopt and implement the same procedures, as would be available to the
Department of Revenue if the tax or taxes were being administered, enforced, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.2.htm - 3K - Match Info - Similar pages
11-51-210
Section 11-51-210 Standard singular and multiple jurisdictional tax forms. (a) By December
31, 1998, the Department of Revenue shall develop and promulgate in the form of a proposed
agency rule a standard multi-jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of municipal and county sales, use, rental, and lodgings taxes
for those municipalities and counties for which the department serves as the collecting agent
from time to time. (b) By December 31, 1998, a committee consisting of three representatives
appointed by the Alabama League of Municipalities (ALM), who shall be municipal employees,
officials, or attorneys, and three representatives appointed by the Association of County
Commissions of Alabama (ACCA), who shall be county employees, officials, or attorneys, shall
develop a standard multiple jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of all county and municipal sales, use, rental, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-210.htm - 8K - Match Info - Similar pages
16-22A-9
Section 16-22A-9 Collection and transfer of fingerprints, fees, and information. (a) Local
employing boards and other public authorized employers required to obtain criminal history
background information checks under this chapter shall collect and forward to the State Department
of Education, two complete acceptable sets of fingerprints, written consent, and nonrefundable
fee, when applicable, from applicants for certification, applicants for public employment,
or public current employees under review, who have or seek to have unsupervised access to
a child or children. (b) Nonpublic school employers shall voluntarily collect and forward
two complete acceptable sets of fingerprints, written consent, and nonrefundable fee, when
applicable, from applicants for nonpublic employment, nonpublic current employees, or nonpublic
current employees under review, who have or seek to have unsupervised access to a child or
children, to the Department of Public Safety to request a criminal history...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-22A-9.htm - 11K - Match Info - Similar pages
25-4-134
Section 25-4-134 Procedures for collection of delinquent contribution payments. (a) Generally.
The contributions, interest, and penalties required to be paid under this chapter shall be
a first and prior lien upon all property and rights to property, real or personal, of any
employer subject to this chapter. The lien shall arise at the time the contribution report,
or the payment of the contributions, as the case may be, was due to have been filed with or
made to the Department of Labor. The secretary may file in the office of the judge of probate
of any county in this state a certificate which shall show the name of the department for
which it is filed, the amount and nature of the contributions, interest, and penalties for
which a lien is claimed together with any costs that may have accrued, the name of the employer
against whose property a lien for such contributions, interest, and penalties is claimed and
the date thereof. An error in the certificate of the amount shall not...
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27-1-24.1
Section 27-1-24.1 Incentives for homeowners insurance policies with wind coverage in certain
areas. (a) Insurance carriers providing full property and casualty coverage, to specifically
include wind and hail coverage, to property owners within the areas defined in Section 27-1-24,
including any portion of the area as it may be expanded from time to time pursuant to Section
27-1-27, but only on properties that as of the time of writing are insured for wind coverage
through the Alabama Insurance Underwriting Association, may claim as a nonrefundable credit
against the insurance premium tax imposed by Chapter 4A of this title, in an amount equal
to 20 percent of the insurance premium tax otherwise due on the premium written for the property
owners for the taxable year in Zones B4, B5, M4, M5, or successor zones; and 35 percent of
the insurance premium tax otherwise due on the premium written for the property owners for
the taxable year in Zones Gulf Front, B1, B2, B3, M1, M2, M3, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-1-24.1.htm - 3K - 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
41-29-334
Section 41-29-334 Alignment of training and instruction; development of Alabama Industry Recognized
and Registered Apprenticeship model. (a) The Alabama Office of Apprenticeship, in consultation
with the Governor's Office of Education and Workforce Transformation, the P-20W Council, the
Alabama Workforce Council Committee on Credentialing and Career Pathways, the State Department
of Education, the Alabama Community College System, the Alabama Workforce Council, the regional
workforce councils, the State Workforce Development Board, and the local workforce development
boards, to the maximum extent practicable and permissible under state and federal law, shall
align the required technical instruction and on-the-job training required for the completion
of registered and industry-recognized apprenticeship programs in the state offered to career
and technical education concentrators, to the regional and statewide lists of in-demand career
pathways credentials, and to the two-prong career...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-29-334.htm - 4K - Match Info - Similar pages
40-2A-5
Section 40-2A-5 Authority to issue revenue rulings. (a) The commissioner may, in addition to
all other powers and authority now granted by law, issue "revenue rulings" describing
the substantive application of any law or regulation administered by the department. Revenue
rulings may also govern procedures applicable to the department, and in that event, shall
be called "revenue procedures." Revenue rulings shall be binding on the department
and the state, its political subdivisions, and taxing authorities only with respect to the
taxpayer making the request and only with respect to the facts contained in the request. The
department attorney assigned to review the request for a revenue ruling shall consult with
the taxpayer or its authorized representative, if requested by the taxpayer or the authorized
representative, prior to issuing the revenue ruling. A revenue ruling shall constitute the
department's interpretation of the law or regulations as applied to the facts contained in
the...
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