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45-41-244.24
Section 45-41-244.24 Addition of tax to sales price or admission fee. Each person engaging
or continuing within that part of Lee County outside the corporate limits of the Cities of
Auburn, Opelika, and Phenix City in a business subject to the taxes levied in Section
45-41-244.20 shall add to the sales price or admission fee and collect from the purchaser
or the person paying the admission fee the amount due by the taxpayer on account of the taxes;
and every registered seller shall likewise add to the sales price and collect from the purchaser
the amount of any tax which the registered seller is required to collect. It shall be unlawful
for any person subject to the tax levied to fail or refuse to add to the sales price or admission
fee and to collect from the purchaser or person paying the admission fee the amount herein
required to be so added to the sales or admission price and collected from the purchaser,
and it shall likewise be unlawful for any person subject to the tax to...
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45-43-246.05
Section 45-43-246.05 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Lowndes County in a business subject to the taxes levied pursuant to
Section 45-43-246.01 shall add to the sales price or admission fee and collect from
the purchaser or the person paying the admission fee the amount due by the taxpayer on account
of the taxes; and every registered seller shall likewise add to the sales price and collect
from the purchaser the amount of any tax which such registered seller is required to collect.
It shall be unlawful for any person subject to the tax levied to fail or refuse to add to
the sales price or admission fee and to collect from the purchaser or person paying the admission
fee the amount herein required to be so added to the sales or admission price and collected
from the purchaser, and it shall likewise be unlawful for any person subject to the tax to
refund or offer to refund all or any part of the amount so collected or to absorb...
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5-17-24
Section 5-17-24 Taxation. A credit union shall be deemed an institution for savings
and, together with all the accumulations therein, shall not be subject to taxation except
as to real estate owned, as to the franchise tax required of other corporations and as to
the excise tax required of financial institutions. The shares of a credit union shall not
be subject to taxation or to a stock transfer tax when issued by the corporations or when
transferred from one member to another. (Acts 1927, No. 597, p. 696; Acts 1939, No. 48, p.
56; Code 1940, T. 28, §302.)...
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11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may,
upon request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of
Section 40-12-4, or any general, special, or local act of the Legislature, shall parallel
the corresponding state tax levy, except for the rate of tax, and shall be subject to all
definitions, exceptions, exemptions, proceedings, requirements, provisions, rules, regulations,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.3.htm - 7K - Match Info - Similar pages
23-7-6
Section 23-7-6 Funding; pledge of revenues. (a) The following sources may be used to
capitalize the bank and for the bank to carry out its purposes: (1) An annual contribution,
as determined by the Director of the Department of Transportation and approved by the Governor,
of an amount not to exceed revenues produced by one cent ($.01) a gallon of the tax on gasoline
imposed pursuant to subdivision (1) of subsection (a) of Section 40-17-325. Any funds
contributed pursuant to this subdivision shall be derived from the gasoline tax proceeds collected
during the fiscal year remaining in the Public Road and Bridge Fund after distributions of
the tax to the cities and counties. (2) An annual contribution, as determined by the Director
of the Department of Transportation and approved by the Governor, of an amount of the revenues
collected during the fiscal year pursuant to Section 40-12-248, not to exceed the balance
remaining in the Public Road and Bridge Fund pursuant to Section...
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24-11-3
Section 24-11-3 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018
REGULAR SESSION, EFFECTIVE MARCH 28, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Definitions.
As used in this chapter, the following terms shall have the following meanings: (1) ACCOUNT
HOLDER. A first-time and second chance home buyer who establishes, individually or jointly
with another first-time and second chance home buyer, a first-time and second chance home
buyer savings account. (2) ALLOWABLE CLOSING COSTS. A disbursement listed on a settlement
statement for the purchase of a single-family residence in Alabama by a first-time and second
chance home buyer. (3) DEPARTMENT. Alabama Department of Revenue. (4) ELIGIBLE COSTS. The
down payment and allowable closing costs for the purchase of a single-family residence in
Alabama by a first-time and second chance home buyer. Eligible costs do not include any costs
incurred prior to the establishment of a first-time and second chance home buyer savings...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/24-11-3.htm - 2K - Match Info - Similar pages
40-15-12
Section 40-15-12 Disposition of proceeds. Such amount of money as shall be appropriated
for each fiscal year by the Legislature to the Department of Revenue with which to pay the
salaries, the cost of operation and the management of the said department shall be deducted,
as a first charge thereon, from the taxes collected under and pursuant to Section 40-15-2;
provided, that the expenditure of said sum so appropriated shall be budgeted and allotted
pursuant to Article 4 of Chapter 4 of Title 41 and limited to the amount appropriated to defray
the expenses of operating said department for each fiscal year. The balance of the tax collected
under and pursuant to said Section 40-15-2 shall remain in the State Treasury to the
credit of the State General Fund. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §441; Acts
1951, No. 939, p. 1606.)...
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40-16-8
Section 40-16-8 Exemptions and credits. All moneyed capital employed in the business
the privilege of engaging in which is hereby taxed and the shares of all financial institutions,
as in this chapter defined, shall be exempted from assessment and payment of ad valorem taxes,
except the moneyed capital and shares of any business hereby taxed which fails to make and
file the returns required by this chapter and to pay the tax levied by this chapter as and
when in this chapter provided. The real estate owned by every such financial institution shall
not be exempted. If any other tax other than the privilege tax levied by Article 2 of Chapter
14A, whether on property (other than ad valorem taxes on real estate), income, business or
any element thereof, except license taxes not in excess of those heretofore legally levied
and in effect, at any time after July 10, 1935, has been, or is at any time hereafter levied
by this state or by any political subdivision of this state on any financial...
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40-23-31
Section 40-23-31 Department to make rules and regulations. The Department of Revenue
shall from time to time promulgate such rules and regulations for making returns and for ascertainment,
assessment and collection of the tax imposed hereunder as it may be deemed necessary to enforce
its provisions; and upon request shall furnish any taxpayer with a copy of such rules and
regulations. The department may adopt rules and regulations providing for the issuance of
permits to manufacturers to purchase tangible personal property without the payment to the
vendor of the sales tax, and providing for such manufacturer to report and pay such tax directly
to the department, in instances where the department determines that it is practically impossible
at the time of purchase for such manufacturer or his vendors to determine with any degree
of certainty the applicability of such tax, and that such provisions will facilitate and expedite
the collection of the tax which may be due from such...
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40-2A-8
Section 40-2A-8 Procedures governing denial or revocation of licenses, permits, and
certificates of title; procedures for contesting any other act or failure to act; appeals.
(a) The department shall notify a taxpayer in writing of any act or proposed act or refusal
to act concerning the denial or revocation of a license, permit, or certificate of title concerning
which the taxpayer has any interest. The notice must be mailed by either first-class U.S.
mail, U.S. mail with delivery confirmation, or certified U.S. mail to the taxpayer's last
known address. Any taxpayer aggrieved by any act or proposed act or refusal to act concerning
the denial or revocation of a license, permit, or certificate of title by the department shall
be entitled to file a notice of appeal from such act or proposed act or refusal to act with
the Alabama Tax Tribunal. Such notice of appeal must be filed within 30 days of the date notice
of such act or refusal to act is mailed to the taxpayer, and such appeal, if...
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