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40-2A-5
Section 40-2A-5 Authority to issue revenue rulings. (a) The commissioner may, in addition
to all other powers and authority now granted by law, issue "revenue rulings" describing
the substantive application of any law or regulation administered by the department. Revenue
rulings may also govern procedures applicable to the department, and in that event, shall
be called "revenue procedures." Revenue rulings shall be binding on the department
and the state, its political subdivisions, and taxing authorities only with respect to the
taxpayer making the request and only with respect to the facts contained in the request. The
department attorney assigned to review the request for a revenue ruling shall consult with
the taxpayer or its authorized representative, if requested by the taxpayer or the authorized
representative, prior to issuing the revenue ruling. A revenue ruling shall constitute the
department's interpretation of the law or regulations as applied to the facts contained in
the...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax
statutes. (a) The following words, terms, and phrases as used in this section shall
have the following respective meanings except where the context clearly indicates a different
meaning: (1) "Commissioner" means the Commissioner of Revenue of the State. (2)
"County" means Butler County in the State of Alabama. (3) "Fiscal Year"
means the period commencing on October 1 of each calendar year and ending on September 30
of the next succeeding calendar year. (4) "Month" means a calendar month. (5) "Quarterly
Period" means the period of three months ending on the last of each March, June, September,
and December. (6) "Registered Seller" means the person registered with the State
Department of Revenue pursuant to the state use tax statutes or licenses under the state sales
tax statutes. (7) "State" means the State of Alabama. (8) "State Department
of Revenue" means the Department of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling
act; rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request
of the municipal governing body, engage the Department of Revenue to collect and administer
their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d),
the Department of Revenue shall collect and administer the municipal sales, use, rental, and
lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute
reports, forms, and other information as may be necessary to provide for the collection and
administration of any municipal tax it collects and administers and, on request, shall make
all reports available for inspection by the governing body of the municipality. In collecting
and administering a municipal sales, use, rental, or lodgings tax, the department shall have
all the authority and duties as it has in connection with the...
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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual,
including, but not limited to, an attorney or certified public accountant with written authority
or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal;
provided however, that nothing herein shall be construed as entitling any such individual
who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL
JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER.
The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller
of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means
any officer or employee of the department duly authorized by the commissioner,...
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40-15-7
Section 40-15-7 Nonresident decedents. (a) Except as herein otherwise provided, all
of the provisions of this chapter shall be applicable to so much of the estates of nonresident
decedents as is subject to estate tax under the act of Congress in effect at the time of the
death of decedent as consists of real estate or tangible personal property located within
this state or other items of property or interest therein lawfully subject to the imposition
of an estate tax by the State of Alabama. (b) In assessing the tax upon any real estate or
tangible property located within this state belonging to the estate of a nonresident decedent,
which shall pass by will, devise or by the laws of intestacy, the Department of Revenue shall
determine the tax due to be such proportion of the federal estate tax as would be leviable
upon an estate of similar taxable net value, less that proportion of any exemption to which
the estate is entitled, which the actual value of the real estate and tangible...
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45-10-241
Section 45-10-241 Establishment of office; duties; deputies; bond; compensation. (a)
At the expiration of the terms of office, or if a vacancy occurs in either the office of tax
assessor or the office of tax collector of Cherokee County before such date, then immediately
upon the occurrence of such vacancy there shall be the office of county revenue commissioner
in Cherokee County. If such office is established upon the occurrence of a vacancy in either
the office of tax assessor or tax collector, then the tax assessor or tax collector, as the
case may be, remaining in office shall be the county revenue commissioner for the remainder
of the term for which he or she was elected tax assessor or tax collector, as the case may
be. A revenue commissioner shall be elected at an election called for the purpose and every
six years thereafter. He or she shall serve for a term of office of six years from the first
day of the term next succeeding election and until a successor is similarly...
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45-37-243.07
Section 45-37-243.07 Violations; contraband beverages. Among others the following acts
and omissions shall be unlawful: (1) It shall be unlawful for any person to sell, offer for
sale, or deliver within any county subject to this subpart any alcoholic, spirituous, vinous,
or fermented liquor on which the license tax herein levied has not been paid. (2) The judge
of probate, license commissioner, director of county department of revenue, or other public
officer performing like duties in such counties, his or her agent, or any peace officer of
the county shall have authority to seize without warrant any and all alcoholic, spirituous,
vinous, or fermented liquors which are on hand for or are being sold in any place operating
without a license from the Alabama Alcoholic Beverage Control Board or any such beverages
on which the license tax levied by this subpart has not been paid including the containers
or packages in which such alcoholic, spirituous, vinous, or fermented liquors are found...
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36-2-6
Section 36-2-6 Officers required to obtain commissions. The judges of the several courts,
the Attorney General, district attorneys, the Secretary of State, the Auditor, the Treasurer,
the Commissioner of Agriculture and Industries, the Commissioner of Conservation and Natural
Resources, the Public Service Commissioners, the Director of the Department of Revenue, the
Director of the Department of Finance, the Commissioner of Corrections, the Director of Industrial
Relations, the Director of the State Department of Human Resources, the Clerk of the Supreme
Court, the clerks of the circuit courts, the sheriffs, the tax assessors, the tax collectors,
the county treasurers, the county commissioners, the constables and all other officers when
specifically required by other provisions of law, before entering upon and exercising the
duties of their respective offices, must obtain a commission. (Code 1852, §109; Code 1867,
§148; Code 1876, §153; Code 1886, §245; Code 1896, §3058; Code...
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40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure
requirements; taxpayer notification. (a) The Department of Revenue, a governing body of a
self-administered county or municipality, or an agent of such a municipality or county may
not conduct an examination of a taxpayer's books and records for compliance with applicable
sales, use, rental, or lodgings tax laws except in accordance with this section and
with the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act. (b) Additional
sales, use, rental, or lodgings tax may be assessed by the Department of Revenue, a governing
body of a self-administered county or municipality, or an agent of such a municipality or
county within any applicable period allowed pursuant to Section 40-2A-7(b), even though
a preliminary or final assessment has previously been entered by the Department of Revenue,
a governing body of a self-administered county or municipality, or an agent of such a municipality...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-13.htm - 9K - Match Info - Similar pages
45-2-244.134
Section 45-2-244.134 Disposition of funds. The proceeds from the tax authorized, less
the amount or percentage of the actual cost of collection as may be agreed upon by the Commissioner
of the Department of Revenue and the Baldwin County Commission, shall be distributed to the
Baldwin County Commission to be allocated on an annual basis for the remainder of the 2005
fiscal year, and for each fiscal year thereafter, as follows: (1) The first eighty thousand
dollars ($80,000) of the funds or portion thereof received pursuant to this subpart shall
be equally divided among the following rescue squads: Lower Alabama Search and Rescue, Inc.,
North Baldwin Sheriff's Search and Rescue, Inc., and Daphne Search and Rescue, Inc. Any additional
search and rescue squad authorized by the county commission after May 13, 2005, shall be funded
out of the county treasury in an amount equal to the amount that each squad existing on September
26, 2003, receives from the tobacco tax. Each of the recipient...
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