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40-7-5
Section 40-7-5 Oath to be administered before return made. The tax assessor or his deputy or
any other officer administering the oath to the person making the return of property for taxation
must orally administer the following oath to every taxpayer before making his returns: "You
do solemnly swear that you will true answers make to all lawful questions which may be put
to you touching the return you are about to make and that you will make a full and complete
return of all property owned by you or in which you had any interest whatever or of which
you were trustee or agent on the first day of October of the present tax year, and this return
is made upon your personal knowledge, so help you God." (Acts 1935, No. 194, p. 256;
Code 1940, T. 51, ยง40; Acts 1951, No. 551, p. 965.)...
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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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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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40-18-140
Section 40-18-140 Contribution designations. (a)(1) Each Alabama resident individual income
taxpayer desiring to contribute to any of the programs listed in subsection (b) may designate
an amount of his or her refund, rounded off in whole dollars, in an appropriate box on the
state income tax return form, to be credited to the program. (2) All future check-offs, duly
enacted by the Legislature subsequent to April 17, 2006, shall be accorded an appropriate
box on the state income tax return forms, subject to the terms and conditions prescribed herein,
without the requirement that they be added by amendment to this section. (b) Contributions
received for the following authorized charitable and nonpolitical income tax check-off recipients,
less costs of administration to the Department of Revenue not to exceed five percent, shall
be distributed and appropriated as provided herein: (1) Contributions to the Alabama Aging
Program shall be deposited with the State Treasurer into the Alabama...
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40-18-15.7
Section 40-18-15.7 (Effective for tax years beginning after December 31, 2017) Optional increased
standard deduction for qualified persons. (a) A person qualifying for the optional increased
standard deduction is an Alabama resident, single person, or married persons filing a joint
return that meet all of the following criteria: (1) Alabama gross income of less than one
hundred thousand dollars ($100,000). (2) Zero dollars ($0) of non-wage income. (3) Has no
dependents or is not claiming any expense or deduction associated with any dependents. (4)
Does not claim any itemized deductions. (5) Does not claim any adjustments to income as prescribed
in Section 40-18-14.2. (6) Does not claim the federal income tax deduction as provided in
Section 40-18-15. (7) Does not claim any credits that are available to offset any portion
of the tax levied in this chapter. (8) Is not required to make estimated payments as provided
for in Sections 40-18-80. (9) Is not claiming any gain or loss as...
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40-18-157
Section 40-18-157 Alabama Association of Rescue Squads. (a) A minimum annual contribution of
two dollars ($2) may be voluntarily contributed to the Alabama Association of Rescue Squads
on the income tax return of the contributor by indicating on a check-off box which shall be
provided. The check-off shall be described as the "Alabama Association of Rescue Squads."
If a taxpayer voluntarily indicates, two dollars ($2) or more may be deducted from his or
her income tax refund and shall be paid to the appropriate person or authority administering
the association. (b) The net amount of all contributions shall be remitted by the person or
authority collecting the amount to the executive director of the association on the tenth
day of each month next succeeding that in which the contribution is paid. (c) Each Alabama
state individual income tax return form for the 2012 tax year and each year thereafter shall
contain a designation as follows: "Alabama Association of Rescue Squads. "Check
( )...
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40-30-3
Section 40-30-3 Definitions. Notwithstanding any other laws or understandings to the contrary,
the following terms shall have the following meanings throughout this chapter: (1) DEPARTMENT.
The Alabama Department of Revenue. (2) ELECTRONIC FILING. The filing of a tax return or other
document of any type by any medium acceptable to the department as provided by rule or regulation,
which may include but is not limited to the filing of returns and other documents by telephone
transmission, electronic transmission, disk transfer, automated clearing-house, value added
networks, or magnetic media. (3) ELECTRONIC RETURN ORIGINATOR. A firm, organization, or person
that provides services as an electronic return preparer, or an electronic return collector,
or both. (4) ELECTRONIC RETURN PREPARER. A firm, organization, or person who prepares tax
returns including filing declarations, for taxpayers who intend to have their returns electronically
filed. (5) ELECTRONIC RETURN COLLECTOR. A firm,...
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45-8-243
Section 45-8-243 Levy of tax; failure to add tax or refund or absorption of tax; disposition
of funds; affixing of tax stamps; rules and regulations; construction and application. (a)
The Calhoun County Commission is hereby authorized to impose upon every person, firm, corporation,
club, association, partnership, or other legal entity who or which sells, stores, delivers,
uses, or otherwise consumes tobacco or certain tobacco products in Calhoun County a county
privilege, license, or excise tax in the following amounts: (1) Three cents ($0.03) for each
package of cigarettes, made of tobacco or any substitute therefor. (2) Three cents ($0.03)
for each sack, can, package, or other container of smoking tobacco, including granulated,
plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared
in such manner as to be suitable for smoking in a pipe or cigarette. (3) Three cents ($0.03)
for each sack, plug, package, or other container of chewing tobacco, which...
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40-10-4
Section 40-10-4 Notice to taxpayer - Service generally. (a) On receiving such book, as speedily
as practicable the judge of probate shall issue a notice addressed to each person against
whom any unpaid taxes are assessed as shown by such book, substantially in the following form:
"State of Alabama, (give name of county) county, to (give name of taxpayer): The tax
collector has filed in my office a list of delinquent taxpayers, and of real estate upon which
taxes are due. You are reported as delinquent, and your tax amounts to (here give amount of
taxes) with costs added. This is to notify you to appear before the probate court of said
county at the next term thereof, commencing on Monday, the _____ day of _____, 2__, then and
there to show cause, if any you have, why a decree for the sale of property assessed for taxation
as belonging to you should not be made for the payment of the taxes thereon and fees and costs.
(Here probate judge's signature). Judge of probate." Such notice must...
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40-29-119
Section 40-29-119 Periods of limitation on criminal prosecutions. (a) No person shall be prosecuted,
tried, or punished for any of the various offenses arising under the revenue laws unless the
indictment is found or the prosecution instituted within three years next after the commission
of the offense, except that the period of limitation shall be six years: (1) For offenses
involving the defrauding or attempting to defraud the State of Alabama or any agency thereof,
whether by conspiracy or not, and in any manner; (2) For the offense of willfully attempting
in any manner to evade or defeat any tax or the payment thereof; (3) For the offense of willfully
aiding or assisting in, or procuring, counseling, or advising, the preparation or presentation
under, or in connection with any matter arising under, the statute revenue laws, of a false
or fraudulent return, affidavit, claim or document (whether or not such falsity or fraud is
with the knowledge or consent of the person authorized or...
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