40-18-80
Section 40-18-80 (Effective for tax years beginning after December 31, 2009) Payment of estimated
tax by individuals. (a) Individuals. Individuals shall pay estimated income tax in accordance
with 26 U.S.C. § 6654 except: (1) The provisions of 26 U.S.C. § 6654(d)(2)(C)(iii) and 26
U.S.C. § 6654(f)(2) shall not apply; (2) Five hundred dollars ($500) shall be substituted
for the amount provided for in 26 U.S.C. § 6654(e)(1). (b) For the purposes of this section:
(1) Section 40-18-2 shall be substituted when 26 U.S.C. § 6654 refers to Chapter 1 and Chapter
2; (2) Section 40-18-71 shall be substituted when 26 U.S.C. § 6654 refers to Section 31;
(3) Sections 40-18-21(a), 40-18-132, 40-18-136, 40-18-194, 40-18-220, 40-18-243, and 41-23-24
shall be substituted when 26 U.S.C. § 6654 refers to part IV of subchapter A of Chapter 1;
(4) Commissioner shall be substituted when 26 U.S.C. § 6654 refers to Secretary; (5) The
terms alternative minimum taxable income and adjusted self-employment...
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16-16A-7
Section 16-16A-7 Additional findings; bonds authorized; procedures. (a) The Legislature finds
that the number of students attending the several school systems located in those areas of
North Alabama that will be directly impacted by the 2005 BRAC and Subsequent BRAC Actions
will collectively increase by an estimated 9,000 students. As a result, there will be a need
for the construction of additional school facilities as well as the renovation of existing
school facilities. The Legislature also finds that the 2005 BRAC and Subsequent BRAC Actions
will have a positive impact on future receipts to the Education Trust Fund, as the significant
population growth in North Alabama will increase sales, income, and other tax collections.
Thus, it is an efficient use of state funds to allow such revenue growth to help pay for capital
improvement costs associated with BRAC-related school construction. (b) The Alabama Public
School and College Authority is hereby authorized to sell and issue its...
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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
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11-99-4
Section 11-99-4 Creation of tax increment districts and approval of project plans. In order
to exercise its powers under this chapter, a public entity shall take the following steps:
(1) The local governing body shall hold a public hearing at which all interested parties are
afforded a reasonable opportunity to express their views on the concept of tax increment financing,
on the proposed creation of a tax increment district and its proposed boundaries, and its
benefits to the public entity. Notice of the hearing shall be published in a newspaper of
general circulation in either the county or in the city, as the case may be, in which the
proposed tax increment district is to be located with such notice to be published at least
twice in the 15-day period immediately preceding the date of the hearing. Prior to publication,
a copy of the notice shall be sent by first class mail to the chief executive officer of each
deferred tax recipient. (2) In addition to the notice required by...
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40-18-80.1
Section 40-18-80.1 (Effective for tax years beginning after December 31, 2009) Payment of estimated
tax by corporations. (a) Corporations. Corporations shall pay estimated income tax in accordance
with 26 U.S.C. § 6655 except: The provisions of 26 U.S.C. § 6655(g)(1)(A)(ii) through (iv)
shall not apply. (b) For the purposes of this section: (1) Section 40-18-2 shall be substituted
when 26 U.S.C. § 6655 refers to Chapter 1; (2) The terms alternative minimum taxable income
and modified alternative minimum taxable income referred to in 26 U.S.C. § 6655(e)(2)(B)(i)
shall be ignored for Alabama purposes; (3) Section 40-18-31 shall be substituted when 26 U.S.C.
§ 6655 refers to Section 11; (4) The terms 1201(a) and subchapter L of Chapter 1 referred
to in 26 U.S.C. § 6655(g)(1)(A)(i) shall be ignored for Alabama purposes; (5) Sections 40-18-35(e),
40-18-136, 40-18-194, 40-18-220, 40-18-243, and 41-23-24 shall be substituted when 26 U.S.C.
§ 6655(g)(1)(B) refers to part IV of...
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40-2A-11.1
Section 40-2A-11.1 Civil penalties for unethical tax preparation conduct. (a) For purposes
of the individual income tax imposed by Chapter 18, if there is an understatement of liability
on a return that would cause a tax return preparer to be subject to the penalties imposed
by 26 U.S.C. §6694, except §6694(c), §6700, or §6701, and if any of the failures enumerated
in 26 U.S.C. §6695, except §6695(e) and (g), occurs, the department may impose upon the
tax return preparer a penalty in accordance with 26 U.S.C. §§6694(a), (b), (d), (e), and
(f); §§6695(a), (b), (c), (d), and (f); §§6696(a) and (c), §6700, and §6701, as in effect
from time to time. (b) For purposes of this section: (1) "Subject to this title"
shall be substituted for references in the specified federal statutes to "imposed by
subtitle A." (2) "Commissioner" will be substituted for references in the specified
federal statutes to "secretary." (3) References in these federal statutes to federal
district courts...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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40-16-5.1
Section 40-16-5.1 Payment of estimated financial institution excise taxes. (a) Financial institutions
shall pay estimated financial institution excise tax in accordance with 26 U.S.C. § 6655,
except the provisions of 26 U.S.C. § 6655(g)(1)(A)(ii) through (iii) shall not apply. The
balance of the tax owed, after reduction by the credits allowed by this chapter, and by prior
payments including estimated payments as provided in this section, shall be due and paid at
the same time as the due date of an original return. (b) For the purposes of this section:
(1) Section 40-16-4 shall be substituted when 26 U.S.C. § 6655 refers to Chapter 1; (2) Section
40-16-4 shall be substituted when 26 U.S.C. § 6655 refers to Section 11; (3) The terms section
1201(a) and Subchapter L of Chapter 1 referred to in 26 U.S.C. § 6655(g)(1)(A)(i) shall be
ignored for Alabama excise tax purposes; (4) Section 40-16-8 shall be substituted when 26
U.S.C. § 6655(g)(1)(B) refers to Part IV of Subchapter A of...
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40-18-42
Section 40-18-42 Time and methods of payment of tax. (a) Time of payment for individuals. In
the case of individuals, the total balance of the tax owed after credits for taxes paid through
withholding as provided in Section 40-18-78, or through estimated payments as provided in
Sections 40-18-82 and 40-18-83, shall be due and payable at the same time as the due date
of an original return. (b) Time of payment for fiduciaries. In the case of fiduciaries, the
total amount of the tax imposed by this chapter shall be paid on April 15 following the close
of the calendar year or, if the return should be made on the basis of a fiscal year, then
on the fifteenth day of the fourth month following the close of the fiscal year. (c) Time
of payment for corporations. In the case of corporations, the balance of the tax owed after
credits for taxes paid through estimated payments as provided in Section 40-18-80.1 shall
be due and paid at the same time as the due date of an original return. (d)...
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40-18-22
Section 40-18-22 Taxpayers engaged in multistate business - Allocation and apportionment of
deductions and exemptions. Taxpayers, including corporations, as well as subchapter K entities
and Alabama S corporations, engaged in multistate business in such a manner as to subject
their income to allocation and apportionment provided by the Multistate Tax Compact shall
allocate and apportion their income, gains, losses, deductions, credits, and exemptions in
the manner provided by Chapter 27. This section shall not apply to individuals. (Acts 1967,
No. 396, p. 999, §1; Acts 1997, No. 97-625, p. 1048, §3; Act 2006-114, p. 173, §2.)...

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