40-18-146
Section 40-18-146 Political party defined; designated contribution by taxpayers filing state
income tax return; disposition of contributions. (a) For purposes of this article, the term
"political party" shall be defined as provided in Section 17-16-2. (b) Every individual
who files a state income tax return may designate a contribution to a political party as provided
under this section. Amounts of contributions for an individual return shall be $1 and, for
a joint return, $2. Such contributions shall increase the tax liability of the taxpayer by
the amount contributed. (c) The designation for a political party shall appear on the face
of the individual income tax return. The contributions so designated by the taxpayer and collected
by the State of Alabama, Department of Revenue, shall be reserved for remittance to the appropriate
officials of the state governing authority of the designated political party. The state Revenue
Commission shall annually certify by December 1, all such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-146.htm - 1K - Match Info - Similar pages

40-13-57
Section 40-13-57 Time for making return; delinquent taxes; penalties. (a) The tax levied by
this article shall become delinquent on the twenty-first day of the month next succeeding
the month in which the tax is due. Provided, however, that the department, for good cause
shown, may extend the time for making a return required under this article pursuant to rules
adopted by the department. (b) The department shall impose interest and penalties on unpaid
taxes which become delinquent. One-half of all interest and penalties collected with respect
to the tax imposed by this article shall be retained by the department to help defray the
expenses of administration and collection of the tax. (c) No penalties shall be imposed by
the department against a producer or purchaser for any severance tax due under Act 2012-318
based upon an interpretation of the provisions of that act until and unless such time as the
department has adopted rules related to such provision of that act and the rules...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-57.htm - 1K - Match Info - Similar pages

40-17-340
Section 40-17-340 Filing of monthly return and payment due. (a) Each supplier, importer, blender,
permissive supplier, and exporter shall file the monthly return required herein, in a format
prescribed by the commissioner, on or before the 22nd day of each calendar month for the preceding
month. (b) Other than importers, the tax levied by this article shall be paid to the department
by each taxpayer on or before the 22nd day of each calendar month for the preceding month
and shall be accompanied by any required returns. The department may require all or certain
taxpayers to file tax returns and payments electronically. (c) Importers importing motor fuel
from a bulk plant or some other non-terminal storage location shall pay the tax levied by
this article to the department on or before the 22nd day of each calendar month for the preceding
month, and the payment shall be accompanied by any required returns. The department may require
all or certain taxpayers to file tax returns and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-340.htm - 2K - Match Info - Similar pages

28-3-193
Section 28-3-193 Penalties on failure of wholesaler licensee to timely pay tax due; execution
and levy; lien. (a) Every wholesaler licensee collecting tax on beer levied by this article
shall timely pay the same as provided in this article. Every such wholesaler licensee failing
for a period of 10 days beyond the due date to pay the said tax due pursuant to this article
shall be required to pay as part of the taxes imposed under this article a penalty of not
less than $50.00, nor more than $250.00, to be assessed and collected by the authority to
whom the taxes are to be paid. In addition to such penalty, any wholesaler licensee failing
for a period of 10 days beyond the due date to pay all or any part of the tax due pursuant
to this article shall not be entitled to deduct and retain the two and one-half percent discount
prescribed in Section 28-3-190(b) hereof upon any portion of the tax which is not timely paid.
(b) If any taxes or penalties imposed by this article remain due and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-193.htm - 2K - Match Info - Similar pages

40-18-21
Section 40-18-21 Credits for taxes paid on income from sources outside the state and for job
development fees. (a)(1) For the purpose of ascertaining the income tax due under the provisions
of this chapter by individual residents of Alabama whose gross income, as defined herein,
is derived from sources both within and outside the State of Alabama, there shall be allowed
a credit against the amount of tax found to be due by such resident, on account of income
derived from outside the State of Alabama, the amount of income tax actually paid by such
resident to any state or territory on account of business transacted or property held, directly
or indirectly, outside the State of Alabama. Resident individual owners of Subchapter K entities,
Alabama S corporations, and beneficiaries of estates or trusts who include their proportionate
share of the income arising from one or more of these entities in their Alabama gross income
shall be allowed a credit for their proportionate share of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-21.htm - 7K - Match Info - Similar pages

40-15-4
Section 40-15-4 Time of payment and filing return; extension of time. The tax imposed by this
chapter shall be paid and the return required by Section 40-15-3 shall be filed on or before
nine months after the decedent's death and shall be paid by the personal representative to
the Department of Revenue; provided, that where the Department of Revenue finds that the payment
on the due date of any part of the amount due would impose undue hardship upon the estate,
the Department of Revenue may extend the time for payment of all or any part, not to exceed
10 years from the original due date. In such case the amount or amounts in respect of which
the extension is granted shall be paid on or before the dates thus fixed, unless further extended
within said limitation as to time. If the time for payment is extended, there shall be collected,
in addition to the tax, interest thereon at the legal rate from the original due date of the
tax to the date of payment. The Department of Revenue may, in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15-4.htm - 1K - Match Info - Similar pages

40-15-5
Section 40-15-5 Amended return showing change in federal tax. In the event that the federal
authorities shall, after the filing of the return with the Department of Revenue, increase
or decrease the amount of the federal estate taxes as a result of appeal or otherwise, an
amended return shall be filed with the Department of Revenue showing all the changes made
in the original return and the amount of final increase or decrease in the federal estate
tax. If the amended return shall show an increase in the amount of the federal estate tax,
the Department of Revenue shall assess against and there shall be payable in respect to said
estate any deficiency in the tax theretofore paid or assessed. If the amended return shall
show a decrease in the federal estate taxes, the Department of Revenue, on receipt of an appropriate
certificate of refund, abatement or recovery, shall forthwith certify the amount of such refund
found to be due to such estate to the Comptroller, who, upon receipt of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15-5.htm - 1K - Match Info - Similar pages

40-18-81
Section 40-18-81 Optional short form tax. Any individual may elect to file a "short form"
return provided by the Department of Revenue and pay any tax due; provided, that the individual
does not have income from sources other than wages except for interest and dividend income
of not more than $1,500. Items allowed on the short forms shall be determined by regulation
under the provisions of the Alabama Administrative Procedure Act. (Acts 1955, No. 289, p.
661, §12; Acts 1965, No. 748, p. 1354, §2; Acts 1982, No. 82-465, p. 759, §9; Acts 1982,
1st Ex. Sess., No. 82-667, p. 85, §9; Act 98-502, p. 1083, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-81.htm - 938 bytes - Match Info - Similar pages

11-51-211
Section 11-51-211 Quarterly sales and use tax returns. (a)(1) With respect to those municipalities
and counties for which the department serves as the collecting sales tax agent from time to
time, when the total state sales tax for which any person is liable under Chapter 23 of Title
40 averages less than two hundred dollars ($200) per month during the preceding calendar year,
a quarterly sales tax return and remittance in lieu of monthly returns may be made to the
department. If a quarterly filing election has been made by the taxpayer, then the return
and remittance shall be made to the department on or before the 20th day of the month next
succeeding the end of the quarter for which the tax is due. The election to file quarterly
shall be made in writing no later than February 20 of each year and shall be filed with the
department. Notwithstanding the above, no state-administered county or municipal sales tax
return shall be due until January 20 of each year unless the total state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-211.htm - 5K - Match Info - Similar pages

40-23-24
Section 40-23-24 Itinerant vendors to file bond. For the purpose of securing the payment of
any tax, penalties or interest due or which may become due under the provisions of this division,
every itinerant vendor engaged in the business of selling tangible personal property at retail
in this state is required to file a bond with the Department of Revenue, conditioned upon
the payment of any tax, penalty or interest due or to become due under this division and upon
faithful observance of the provisions of the division. Such bond shall be effective for a
period of one year from date of issuance and shall be fixed by the department in an amount
equal to the tax estimated due or to become due under the provisions of this division, but
not less than $100 nor more than $1,000, and shall have a surety or sureties satisfactory
to the department. It shall be filed with the department within 10 days after notice in writing
has been issued by the commissioner or any person designated by him in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-24.htm - 1K - Match Info - Similar pages