11-51-210
Section 11-51-210 Standard singular and multiple jurisdictional tax forms. (a) By December
31, 1998, the Department of Revenue shall develop and promulgate in the form of a proposed
agency rule a standard multi-jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of municipal and county sales, use, rental, and lodgings taxes
for those municipalities and counties for which the department serves as the collecting agent
from time to time. (b) By December 31, 1998, a committee consisting of three representatives
appointed by the Alabama League of Municipalities (ALM), who shall be municipal employees,
officials, or attorneys, and three representatives appointed by the Association of County
Commissions of Alabama (ACCA), who shall be county employees, officials, or attorneys, shall
develop a standard multiple jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of all county and municipal sales, use, rental, and...
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40-9A-3
Section 40-9A-3 Tax assessors to forward information to Department of Revenue. Every tax assessor
shall, not later than March 1, 1993, forward to the Department of Revenue the following information:
(a) A complete listing of all real property located in the county which is subject to a lease
with a public authority, county, or municipality of the State of Alabama. (b) A complete listing
of all personal property located in the county which is subject to a lease with a public authority,
county, or municipality of the State of Alabama. (c) A complete listing of the purchase price
and date of acquisition of such real and personal property. (d) A complete listing of the
estimated fair and reasonable market value of such real and personal property. (e) The estimated
tax revenue produced by such real and personal property if taxed at the rates applicable to
taxable property located in the same jurisdiction. (f) A list of all lessees which have not
filed the required information by January 1,...
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40-1-29
Section 40-1-29 Form of notices to taxpayers. Whenever and wherever a notice is required by
law to be given by the Department of Revenue, the Board of Equalization, the tax assessor
or the collector relating to the assessment and collection of taxes, and the method of giving
such notice is not prescribed, then such notice shall be given by either first class U.S.
mail, or, at the option of the department, certified or registered mail, return receipt demanded,
addressed to the last known address of the taxpayer. (Acts 1935, No. 194, p. 256; Code 1940,
T. 51, §908; Acts 1992, No. 92-186, p. 349, §18.)...
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40-18-39
Section 40-18-39 Corporate returns. (a) Except as provided in subsection (c), every corporation,
joint stock company, or association subject to income tax under this chapter shall file a
return with the Department of Revenue for each taxable year, stating specifically the items
of its gross income and the deductions and credits allowed by this chapter. In cases where
receivers, trustees in bankruptcy, or assignees are operating the property or business of
corporations, such receivers, trustees, or assignees shall file returns for such corporations
in the same manner and form as corporations are required to file returns. Any tax due on the
basis of such returns filed by receivers, trustees, or assignees shall be collected in the
same manner as if collected from the corporations of whose business or property they have
custody and control. Returns shall be filed by the same date as the corresponding federal
income tax returns are required to be filed as provided under federal law. The...
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40-7-55
Section 40-7-55 Short form tax return; itemized listings. (a) Prior to October 1, 2014, the
Department of Revenue shall design a non-itemized business personal property tax return short
form "short form tax return" which, at the taxpayer's option, may be utilized for
reporting total taxable tangible business personal property assets with original acquisition
costs equal to or less than ten thousand dollars ($10,000) under the provisions of this article
and any rules promulgated by the department related thereto. Any taxpaying entity utilizing
the short form return agrees to a business personal property tax liability for that applicable
tax year that is based upon taxable tangible business personal property assets valued at ten
thousand dollars ($10,000), and that the submission of such short form return by the taxpayer
is a declaration to the county assessing official or other applicable agency that the property
is to be valued at ten thousand dollars ($10,000) for all taxable tangible...
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40-15-15
Section 40-15-15 Assessment of tax due. Where appropriate returns are made and information
supplied by the legal representative of any estate subject to the tax imposed hereby, the
Department of Revenue shall assess the tax due in time to enable such legal representative
to make payment of the same and receive credit upon the federal tax. The Department of Revenue
may adopt the valuation arrived at by the federal authorities as the basis for the tax hereunder.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §444; Acts 1992, No. 92-186, p. 349, §44.)...

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40-15A-14
Section 40-15A-14 Property outside of state. The Department of Revenue is hereby granted authority
to issue regulations setting forth how an allocation of the tax imposed by this chapter shall
be made in the event property subject to tax hereunder shall also be subject to a generation-skipping
transfer tax in another state. (Acts 1988, 1st Ex. Sess., No. 88-837, p. 307, §14.)...
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40-21-1
Section 40-21-1 Department of Revenue to assess all property; applicability of chapter. It
shall be the duty of the Department of Revenue to assess for taxation all property of all
railroad companies, street and suburban railroad companies or persons or companies operating
railroad or street railroads, or suburban railroads or sleeping cars in this state; all express
companies, including railroad companies doing an express business and all telephone and long
distance telephone and all telegraph companies, person or persons doing an express, telephone
or telegraph business; all persons, firms, or corporations doing a gas business, transporting
gas or furnishing gas, natural, manufactured or by-product, in or through pipes or in drums,
tubes, cylinders, or by any other method; all water, electric light or power, hydroelectric
power companies, steam heat, refrigerated air, dockage or cranage, toll roads, toll ferries,
railroad equipment, pipelines for transporting or furnishing natural,...
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40-21-17
Section 40-21-17 Determination of value; assessment of property; penalizing delinquent taxpayer;
apportionment of assessed value; report to tax assessor. The department shall proceed forthwith
to examine the returns made by all persons, firms, and corporations required by law to make
the same and also such information as the department may have obtained in addition thereto,
shall determine the valuation of the different items of property required to be returned to
it and shall assess such property for taxation at 30 percent of its reasonable value; and,
in case no return has been made by or on behalf of such person, firm, or corporation on or
before March 1 in each year, the department may add to the assessment which it makes against
such person, firm, or corporation a penalty not exceeding 10 percent of the assessment as
made therefor. The assessment herein required to be made shall be completed on or before July
1, or as soon thereafter as practicable, and reported to the tax...
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40-21-23
Section 40-21-23 Notice of valuation sent by department. After computing the valuation of the
tangible and intangible property of a public utility taxpayer, the Department of Revenue shall
notify the taxpayer and assess such value in accordance with the procedures set forth in Chapter
2A of this Title 40. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §164; Acts 1992, No.
92-186, p. 349, §61.)...
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