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40-2A-10
section shall not apply to returns filed and information secured under laws of the state (1)
governing the registration and titling of motor vehicles, (2) levying or imposing excise taxes
or inspection fees upon the sale of, use, and other disposition of gasoline and other petroleum
products, (3) governing the licensing of motor vehicle dealers, reconditioners, rebuilders,
wholesalers, and automotive dismantlers and parts recyclers, (4) governing the privilege licenses
as provided in Chapter 12, other than Article 4, of this title,
or (5) governing the issuance or affixing of tobacco stamps and governing the online web site
listing of permitted and registered tobacco distributors required under Chapter 25.
(c) This section shall not apply to the disclosure of the amount of local privilege license
or franchise fees paid to counties and municipalities by any taxpayer possessing a franchise
(whether or not exclusive) granted by the respective county or municipality. However, any...
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40-18-74
Section 40-18-74 Payment of amounts withheld. (a) Every employer required to
deduct and withhold tax under Section 40-18-71 shall for each quarterly
period, on or before the last day of the month following the close of each quarterly period,
file a return and pay to the Department of Revenue the tax required to be withheld under Section
40-18-71. Where the aggregate amount required to be deducted and withheld
by any employer for either the first or second month of a calendar quarter exceeds $1,000
the employer shall by the fifteenth day of the succeeding month file a return and pay the
aggregate amount to the Department of Revenue. The amount paid shall be allowed as a credit
against the liability shown on the employer's quarterly withholding return required by this
section. Any employer required under this section to make monthly payments of the aggregate
amount required to be deducted and withheld that does not file a return and pay the aggregate
amount by the prescribed date shall...
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40-14A-24
Section 40-14A-24 Net worth in Alabama. (a) A taxpayer's net worth in Alabama
shall be determined by apportioning the taxpayer's net worth computed under Section 40-14A-23
in the same manner as prescribed for apportioning income during the determination period for
purposes of the income tax levied by Chapter 18, or the manner in which the
income would be apportioned if the taxpayer were subject to the income tax, or for the purposes
of the financial institution excise tax levied by Chapter 16; provided, however,
that the net worth of insurers subject to the insurance premium tax levied by Chapter
4A of Title 27 shall be apportioned on the basis of the ratio of the insurer's Alabama
premium income to its nationwide total direct premiums as reflected on schedule T of the insurer's
annual statement filed with the Commissioner of Insurance for the then immediately preceding
calendar year. (b) There shall be deducted from the amount of net worth in Alabama as determined
in accordance with...
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40-18-140
under the auspices of the Department of Senior Services. (2) Contributions to the Arts Development
Fund shall be deposited into the General Fund of the State Treasury, to be appropriated to
the Council on the Arts and Humanities to fund grants to tax exempt organizations or associations
to encourage development of high quality and artistically significant arts activities or cultural
facilities in local areas and shall be distributed in accordance with Article 3, commencing
with Section 41-9-40, Chapter 9, Title 41. (3) Contributions
to Alabama Nongame Wildlife Program shall be deposited in the Alabama Nongame Wildlife Fund
in the State Treasury to the credit of the Game and Fish Fund to be used exclusively for purposes
of preserving, protecting, perpetuating, and enhancing nongame wildlife in this state. Nothing
contained herein shall be construed to give any rights of condemnation to the Department of
Conservation and Natural Resources. (4) Contributions to the Children's Trust Fund...
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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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40-21-121
of when the services being billed were provided. The home service provider furnishing such
mobile telecommunications services shall be entitled to deduct and retain from the gross amount
of tax billed by the home service provider nine-tenths of one percent of the amount of such
tax billed on or after February 1, 2002, in consideration of the costs incurred by
the home service provider in collecting and remitting the tax levied by this article;
provided, however, that on and following October 1, 2002, the amount deducted and retained
by such provider shall be one-fourth of one percent of the gross amount of such tax billed.
(b) Every home service provider subject to the tax herein levied in subsection (a) shall add
to the price or charge for such services and collect from every customer thereof an amount
equal to the prescribed percentage of gross price or gross charge therefor. It shall be unlawful
for any home service provider to fail or refuse to collect from the customer the...
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40-18-31.2
Section 40-18-31.2 Factor presence nexus standard for business activity.
(a)(1) Individuals who are residents or domiciliaries of this state and business entities
that are organized or commercially domiciled in this state have substantial nexus with this
state. (2) Nonresident individuals and business entities organized outside of the state that
are doing business in this state have substantial nexus and are subject to the taxes provided
for in Chapters 14A, 18, and 16 of this title, when in any tax
period the property, payroll, or sales of the individual or business in the state, as they
are defined in subsection (d), exceeds the thresholds set forth in subsection (b). (b) Substantial
nexus is established if any of the following thresholds are exceeded during the tax period:
(1) A dollar amount of fifty thousand dollars ($50,000) of property. (2) A dollar amount
of fifty thousand dollars ($50,000) of payroll. (3) A dollar amount of five hundred thousand
dollars ($500,000) of sales, as...
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40-14A-23
Section 40-14A-23 Definition of net worth. (a) Net worth of corporation.
The net worth of a corporation shall equal the aggregate net amount of the following items
determined as of the first day of the corporation's taxable year and adjusted as required
in this article: (1) In the case of a corporation, the sum of the following:
a. The issued capital stock and any additional paid-in capital, without reduction for treasury
stock; and b. Retained earnings, but not less than zero, which shall include any amounts designated
for the payment of dividends until the amounts are definitely and irrevocably placed to the
credit of stockholders subject to withdrawal on demand, and (2) In the case of an entity taxed
as a corporation under this article that does not issue stock, the difference between
the book value of the entity's assets and liabilities, but not less than zero. (b) Net worth
of limited liability entities. The net worth of a limited liability entity shall be an amount
equal to the...
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40-2A-7
proceedings in the circuit court of the judicial circuit in which the witness resides, and
upon proof of the fact to a circuit court may be punished for contempt as is provided in cases
of contempt in circuit court. (5) The department may issue forms and make reasonable regulations
concerning any matter administered by the department. Regulations promulgated by the department
shall be issued in accordance with the procedures set forth in the Alabama Administrative
Procedure Act, Chapter 22 of Title 41. (b) Procedures governing entry
of preliminary and final assessments; appeals therefrom. (1) ENTRY OF PRELIMINARY ASSESSMENT;
FINAL ASSESSMENT OF UNCONTESTED TAX; EXECUTION OF PRELIMINARY AND FINAL ASSESSMENTS. a. If
the department determines that the amount of any tax as reported on a return is incorrect,
or if no return is filed, or if the department is required to determine value, the department
may calculate the correct tax or value based on the most accurate and complete...
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40-18-422
five hundred dollars ($500) to offset the costs associated with hiring each apprentice who
is under the age of 18, not to exceed the aggregate cap of 10 apprentices hired,
as provided in subsection (b). An eligible employer under this subsection may claim the additional
tax credit described in this subsection after employing an in-school youth apprentice, who
satisfies the specifications provided in this subsection, for 90 days. (d) The credit shall
be allowed against the tax imposed by Chapter 16 or Chapter 18.
This tax credit shall not be allowed to decrease a taxpayer's tax liability to less than zero.
The credit is not refundable or transferable. The credit shall be available, on a pro rata
basis, to the owners of qualified employers that are entities taxed under subchapters S or
K of the Internal Revenue Code or limited liability companies or professional corporations
authorized to do business in this state. An employer applying for a tax credit must apply
each year to...
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