45-47-244.23
Section 45-47-244.23 Payment of taxes; reports. The taxes levied in Section 45-47-244.21 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; and the taxes levied in Section 45-47-244.22 shall be due and payable quarterly on or before the twentieth day of the month next succeeding each quarterly period during which the storage, use, or other consumption of the tangible personal property became taxable hereunder, each such quarterly period to end on the last days of each of the months of March, June, September, and December. 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 and the state use tax. On or prior to the due dates of the taxes herein levied, each person subject to such taxes shall file with the State Department of Revenue a report or return in such form as may be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.23.htm - 2K - Match Info - Similar pages
11-51-90.1
Section 11-51-90.1 Definitions. As used in this article, the following terms shall have the following meanings: (1) BUSINESS. Any commercial or industrial activity or any enterprise, trade, profession, occupation, or livelihood, including the lease or rental of residential or nonresidential real estate, whether or not carried on for gain or profit, and whether or not engaged in as a principal or as an independent contractor, which is engaged in, or caused to be engaged in, within a municipality. (2) BUSINESS LICENSE. An annual license issued by a taxing jurisdiction for the privilege of doing any kind of business, trade, profession, or any other activity in that jurisdiction, by whatever name called, which document is required to be conspicuously posted or displayed except to the extent the taxpayer's business license tax or other financial information is listed thereon or unless the municipality affirmatively elects not to so require. However, municipal occupational licenses,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.1.htm - 6K - Match Info - Similar pages
19-3-300
Section 19-3-300 Trustee not to engage in certain acts subjecting trust to federal taxation. Notwithstanding any provision to the contrary in the governing instrument or under any other law of this state and except as otherwise provided by judgment of a court or by a provision of the governing instrument, which in either case is entered or made after October 1, 1971, and expressly limits the applicability of this article, the trustee of a trust, whenever created, which is or is treated as a private foundation as defined in Section 509 of the Internal Revenue Code of 1954, a charitable trust as defined in Section 4947(a)(1) of the Internal Revenue Code of 1954, or a split-interest trust as defined in Section 4947(a)(2) of the Internal Revenue Code of 1954, during the period it is or is treated as a private foundation, charitable trust or split-interest trust as so defined: (1) Shall not engage in any act of self-dealing as defined in Section 4941(d) thereof; (2) Shall distribute for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/19-3-300.htm - 1K - Match Info - Similar pages
27-60-2
Section 27-60-2 Interstate Insurance Product Regulation Compact. The State of Alabama hereby agrees to the following interstate compact known as the Interstate Insurance Product Regulation Compact: ARTICLE I. PURPOSES. The purposes of this compact are, through means of joint and cooperative action among the compacting states: 1. To promote and protect the interest of consumers of individual and group annuity, life insurance, disability income, and long-term care insurance products; 2. To develop uniform standards for insurance products covered under the compact; 3. To establish a central clearinghouse to receive and provide prompt review of insurance products covered under the compact and, in certain cases, advertisements related thereto, submitted by insurers authorized to do business in one or more compacting states; 4. To give appropriate regulatory approval to those product filings and advertisements satisfying the applicable uniform standard; 5. To improve coordination of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-60-2.htm - 45K - Match Info - Similar pages
31-6-11
Section 31-6-11 Proof to be submitted by applicants for benefits. (a) Before an application of any veteran for benefits under this chapter can be approved, such veteran shall submit proof, satisfactory to the State Department of Veterans' Affairs, of all of the following: (1) Identification. (2) Having been a permanent resident of the State of Alabama for at least one year immediately prior to his or her entrance into service. (3) An honorable discharge or other proof of honorable termination of at least 24 months of service in the armed forces, or if such veteran was discharged or released by reason of service-connected disability then proof of honorable termination of less than 24 months of service is acceptable. (b) Before the application of a wife, widow, or child of a disabled veteran or a deceased veteran or serviceman for educational benefits under this chapter is approved, proof, satisfactory to the State Department of Veterans' Affairs, must be submitted of all of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/31-6-11.htm - 6K - Match Info - Similar pages
40-18-73
Section 40-18-73 Withholding certificates. (a) Every employee, on or before the date of commencement of employment, shall furnish his or her employer with a signed Alabama withholding exemption certificate relating to the number of withholding exemptions which he or she claims, which in no event shall exceed the number to which the employee is entitled. In the event the employee inflates the number of exemptions allowed by this Chapter on Form A-4, the employee shall pay a penalty of five hundred dollars ($500) for such action pursuant to Section 40-29-75. (b) Due to the fact that the federal exemptions differ significantly from Alabama law, federal Form W-4 is not an acceptable filing under this section; rather Alabama Form A-4 must be utilized to comply with this section. The Department of Revenue may provide downloadable withholding forms in English and other languages on the department website. (c) In the event the employee fails to furnish the employer a signed Alabama Form A-4,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-73.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
45-1-243.03
Section 45-1-243.03 Payment of taxes herein levied; reports by taxpayers. The sales taxes authorized to be levied in Section 45-1-243.01 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; and the use taxes authorized to be levied in Section 45-1-243.02 shall be due and payable quarterly on or before the twentieth day of the month next succeeding each quarterly period during which the storage, use, or other consumption of the tangible personal property became taxable hereunder, each such quarterly period to end on the last day of each of the months of March, June, September, and December. The sales taxes authorized to be levied in Section 45-1-243.01 shall be paid to and collected by the State Department of Revenue at the same time as and along with the payment and collection of the state sales tax; and the use taxes authorized to be levied in Section 45-1-243.02 shall be paid to and collected...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-243.03.htm - 2K - Match Info - Similar pages
45-10-244.03
Section 45-10-244.03 Payment of taxes herein levied: Reports by taxpayers. The sales taxes authorized to be levied in Section 45-10-244.01 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; and the use taxes authorized to be levied in Section 45-10-244.02 shall be due and payable quarterly on or before the twentieth day of the month next succeeding each quarterly period during which the storage, use, or other consumption of the tangible personal property became taxable hereunder, each such quarterly period to end on the last day of each of the months of March, June, September, and December. The sales taxes authorized to be levied in Section 45-10-244.01 shall be paid to and collected by the State Department of Revenue at the same time as and along with the payment and collection of the state sales tax; and the use taxes authorized to be levied in Section 45-10-244.02 shall be paid to and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.03.htm - 2K - Match Info - Similar pages
45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess funds for road and bridge projects. (a) This section shall only apply to Geneva County. (b) As used in this section, state sales tax means the tax imposed by Article 1 of Chapter 23 of Title 40 and state use tax means the tax imposed by Article 2 of Chapter 23 of Title 40. (c) (1) In addition to all other taxes authorized by law, the Geneva County Commission may levy up to a one percent sales tax and up to a one percent use tax. (2) The proceeds of the tax shall be used for the construction, maintenance, and operation of a jail with any excess proceeds to be used for road and bridge projects. (3) The proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the taxes authorized by this section. (4) The proceeds of all sales which are presently taxed at a lower rate under the state sales and use tax statutes shall be taxed under this section at a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-241.02.htm - 6K - Match Info - Similar pages
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