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40-2A-17
Section 40-2A-17 Allocation , etc., of gross income, deductions, etc., between entities
controlled by the same interests; improper contingent fees. For purposes of the tax imposed
in Chapter 18 of this title, the following rules shall apply: (a) In any case of two or more
organizations, trades, or businesses (whether or not affiliated within the meaning of 26 U.S.C.
§ 1504) owned or controlled directly or indirectly by the same interests, the Commissioner
of the Alabama Department of Revenue may distribute, apportion, or allocate gross income,
deductions, credits, or allowances, if the commissioner determines that such distribution,
apportionment, or allocation is necessary in order to prevent evasion of Alabama income taxes
or to clearly reflect the income of any such organization, trade, or business. (b) Any transaction
based upon tax planning advice, tax return preparation advice, or tax return preparation services
with respect to which an improper contingent fee is directly or...
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40-18-445
Section 40-18-445 (Effective for tax returns due on or after January 1, 2018) Enforcement.
(a) The department may investigate the actions of any income tax return preparer filing Alabama
income tax returns and may bar or suspend an income tax return preparer from filing returns
with the department for good cause, subject to the appeal rights under Chapter 2A of this
title. (b) In addition to all other penalties provided by law, any person violating this act
by failing to provide his or her PTIN shall pay a civil penalty to the department in the amount
of $50 per offense, but not to exceed $25,000 per calendar year; however, no penalty shall
be imposed if the failure is due to reasonable cause and not due to willful neglect, as determined
by the department. (Act 2017-363, §6.)...
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40-18-27
Section 40-18-27 Individual taxpayer's returns; liability of innocent spouse. (a) Every
taxpayer having gross income before the deductions allowed by this chapter for the taxable
year exceeding the sum of the allowable standard deduction as provided in Section 40-18-15
and the personal exemption as provided in Section 40-18-19, as allowed for his or her
respective filing status, shall each year file with the Department of Revenue a return stating
specifically the items of gross income, the deductions and credits allowed by this chapter,
the place of residence, and post office address. (b) A taxpayer other than a resident shall
not be entitled to the deductions authorized by Sections 40-18-15 and 40-18-15.2 unless the
taxpayer files a complete return showing the gross income of the taxpayer both from within
and outside the state. Included on every income tax return shall be the name, address, and
Social Security number or preparer taxpayer identification number of the person who...
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40-23-240
Section 40-23-240 Development and implementation of system. (a) No later than September
30, 2013, the Department of Revenue shall develop and make available a system which allows
any taxpayer required to file and remit a state, county, or municipal sales or use tax or
a state, county, or municipal leasing or rental tax or a state, county, or municipal lodgings
tax the ability to file and remit such sales and use tax or leasing or rental tax or lodgings
tax returns and payments through an electronic single point of filing program. The system
shall be known as the Optional Network Election for Single Point Online Transactions or "ONE
SPOT." The system shall be available for use by any taxpayer for tax periods after September
30, 2013, provided the taxpayer complies with this article and any rules promulgated by the
department for the administration of the system. The ONE SPOT system shall allow for sales
and use tax or leasing or rental tax or lodgings tax return filing and tax...
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40-30-2
Section 40-30-2 Purpose and legislative intent. (a) Purpose. The purpose of the Electronic
Tax Return Filing Act is to authorize the Department of Revenue to accept tax returns and
other documents of all types filed in electronic commerce without violating other statutes
originally drafted for the use of paper returns submitted either personally or through the
mail. (b) Intent of the Legislature. It is recognized that because of constant technological
advances, the statutory outline herein for filing tax returns and other documents electronically
cannot encompass all of the intricacies in requirements or qualifications currently or into
the future. The bulk of the requirements and qualifications must be implemented through the
Department of Revenue's authority to promulgate regulations hereunder. It is the intent of
the Legislature to allow the Department of Revenue the necessary flexibility to adopt specific
regulations for accepting tax returns by electronic media, to control the...
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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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40-30-3
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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40-17-382
Section 40-17-382 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018
REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) All
local taxing jurisdictions in the state shall authorize use of the system for any taxpayer
required to file a return for a local motor fuel tax calculated on a per gallon basis and
remit the tax payments. The return shall include, but not be limited to, the name of the store,
the physical address of the store, the sales tax number of each store, the number of gallons
of excise taxable motor fuel sold by the distributor to the store, the local excise tax paid,
and any other information required by the department. Any taxpayer using the system for filing
an electronic tax return for a local taxing jurisdiction shall be required to simultaneously
remit payment through the system or through another method of payment accepted by the local
taxing jurisdiction or its designee for which payment is being made. (b) Not later...
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40-23-202
Section 40-23-202 Duties. The duties of the commission shall include identification
and development of each of the following as necessary for compliance with the Streamlined
Sales and Use Tax Agreement: (1) The development of a system for single entity administration
of state and local tax collection and distribution. (2) The development of a system designed
to provide proper notice of changes in state or local sales and use taxes or rates to taxpayers
and the single entity administrator. (3) The development of a system designed to provide proper
implementation of changes in state or local sales and use taxes or rates. (4) The development
of a system providing for taxpayer audits by persons or entities other than the single entity
administrator as authorized by the agreement. (5) The development of a database of all state
and local sales and use tax rates. (6) Any other systems, programs, or policies the commission
determines are required for compliance with the agreement. (Act...
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25-14-5
Section 25-14-5 Registration requirements; limited registration; reciprocity; fees.
(a)(1) A person may not provide, advertise, or otherwise hold itself out as providing professional
employer services in this state unless the person is registered under this chapter to operate
a professional employer organization. (2) Each person desiring to operate as a professional
employer organization shall file with the secretary a completed registration form to include
the following information: a. The name or names under which the professional employer organization
conducts business. b. The address of the principal place of business of the professional employer
organization and the address of each office it maintains in this state. c. The professional
employer organization's taxpayer or employer identification number. d. A list by jurisdiction
of each name under which the professional employer organization has operated in the preceding
five years, including any alternative names, names of...
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