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36-21-186
Section 36-21-186 Funding. (a) In order to fund this article, a minimum annual fee of two dollars
($2) may be voluntarily contributed from either or both the income tax return of the contributor
and the annual ad valorem statement of the contributor by indicating on a check-off box which
shall be provided. The checkoff shall be described as the Alabama Firefighters Annuity and
Benefit Fund. If a taxpayer voluntarily indicates, two dollars ($2) or more shall be added
to his or her income tax amount due or his or her property tax due, or both, respectively,
and shall be paid to the appropriate person or authority administering the program. The voluntary
contribution or contributions made by the taxpayer shall be distributed by the appropriate
person or authority administering the program to the fund created by this article. (b) The
net amount of all such fees shall be remitted by the person or authority collecting the same
to the executive director on the tenth day of each month next...
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40-14A-29
Section 40-14A-29 Submission of initial tax and report. (a) By domestic entities. Each corporation,
limited liability entity, and disregarded entity organized under the laws of Alabama shall,
within two and one-half months after its organization, file with the department an initial
report setting out its name, address, and the name and address of its agent for service of
process in Alabama and a return including payment of the tax levied by this article for the
year of its organization. The report and return required by this section shall be made on
forms prescribed by the department. (b) By foreign entities. Every corporation, limited liability
entity, and disregarded entity organized under the laws of a jurisdiction other than Alabama
shall, within two and one-half months after qualifying to do business in Alabama, file with
the department an initial report setting forth its name and address, its principal place of
business where organized, its principal place of business in Alabama,...
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40-17-361
Section 40-17-361 Disposition of diesel proceeds. (a) The proceeds of the thirteen cents ($.13)
diesel excise tax imposed by this article, when collected, shall be applied as follows: (1)
For payment of the costs of collection thereof, being the amount appropriated for each fiscal
year by the Legislature to the department for the administration of this article. (2) For
payment of the principal of and interest on bonds issued after October 1, 1969, and prior
to December 1, 1977, by the Alabama Highway Authority, a public corporation and instrumentality
of the state, all in the manner and to the extent and subject to the priorities as to rank
as are provided in the respective statutes under which the bonds were issued. (3) For payment
of the principal of and interest on bonds and other obligations, including refunding obligations,
issued after December 1, 1977, by a public corporation existing at the time of issuance under
the laws of Alabama pursuant to then existing statutory or...
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40-20-22
Section 40-20-22 Applicability; payment of and liability for taxes; reporting. (a) The tax
levied by this chapter and computed pursuant to Section 40-20-21 applies to all offshore production
produced from depths greater than 8,000 feet below mean sea level, regardless of the method
or place or timing of delivery or sale, or the manner or place of processing, or to whom sold,
or by whom used, or the fact that the delivery, sale, or storage may be made at points outside
the state, or the fact that processing or other preparation for sale, storage, or use occurs
outside the state. It is the intent of this chapter that the tax is to be computed on the
production of all offshore oil or gas in this state from depths greater than 8,000 feet below
mean sea level, however the tax shall be computed only once on any given volume of such offshore
production. (b) Natural gas produced by offshore production in the State of Alabama that is
lawfully injected into oil or gas pools or reservoirs in the...
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40-29-33
Section 40-29-33 Application of proceeds of levy. (a) Collection of liability. Any money realized
by proceedings under this article (whether by seizure, by surrender under Section 40-29-24,
except pursuant to subsection (b)(2) thereof, or by sale of seized property) or by sale of
property redeemed by the State of Alabama (if the interest of the State of Alabama in such
property was a lien arising under the provisions of this title) shall be applied as follows:
(1) EXPENSE OF LEVY AND SALE. First, against the expenses of the proceedings; (2) SPECIFIC
TAX LIABILITY ON SEIZED PROPERTY. If the property seized and sold is subject to a tax imposed
under this title which has not been paid, the amount remaining after applying subdivision
(1) shall then be applied against such tax liability, including any penalty and interest,
(and, if such tax was not previously assessed, it shall then be assessed); (3) LIABILITY OF
DELINQUENT TAXPAYER. The amount, if any, remaining after applying subdivisions...
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40-9C-3
Section 40-9C-3 Definitions. For purposes of this chapter, the following words and phrases
shall have the following meanings: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's
liability for tax. An abatement of local and noneducation transaction taxes imposed under
Chapter 23 of this title shall relieve the seller from the obligation to collect and pay over
the local portion of the noneducation transaction tax as if the sale were to a person exempt,
to the extent of the abatement, from the local portion of the noneducation transaction tax.
(2) BROWNFIELD DEVELOPMENT PROPERTY. Real property which qualifies under Section 22-30E-6
for participation in the voluntary cleanup program established pursuant to Chapter 30E of
Title 22, and any personal property acquired in connection with the cleanup and redevelopment
of such real property. (3) CONSTRUCTION RELATED NONEDUCATION TRANSACTION TAXES. The local
portion of the transaction taxes imposed pursuant to Chapter 23 of this...
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45-3A-30.02
Section 45-3A-30.02 Payment of taxes; records; penalty. (a) The tax levied by this part, except
as otherwise provided, shall be due and payable to the City of Clayton, the Barbour County
Commission, or Department of Revenue, or other collection agent as may be designated by resolution
of the city governing body, on or before the 20th day of the month next succeeding the month
in which the tax accrues. On or before the 20th day of each month, every person on whom the
tax is levied by this part shall render to the designated collection agent on a form prescribed
by the agent, a true and correct statement showing the gross proceeds of the business subject
to the tax for the then preceding month, together with other information as the designated
collection agent requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the designated collection agent the amount of tax shown due. A person subject to
the tax who conducts business on a credit basis may defer...
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45-49-31.05
Section 45-49-31.05 Funding. The tax proceeds distributed to Mobile County pursuant to Article
10, commencing with Section 28-3-280, of Chapter 3, Title 28, shall be transferred by the
county treasurer to the Mobile County Youth Athletic Board to be deposited as provided in
Section 45-49-31.02. On or before May 10 of each year, each association shall submit to the
board a list of registrants with a request for an appropriation in the amount of fifteen dollars
($15) per registrant. At the time of submission of such request, each association shall also
submit to the board, a check in the amount of 15 percent of their per capita appropriation
request. During the month of April of each year, the secretary-treasurer of the board is authorized
to distribute to each association which is a member of the board, fifteen dollars ($15) for
each participant which they have registered in accordance with Section 45-49-31.04 and the
total amount of the 15 percent previously submitted to the board....
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45-8-241.22
Section 45-8-241.22 Tax due dates; gross proceeds statements. The tax levied under the provisions
of this subpart, except as otherwise provided, shall be due and payable in monthly installments
on or before the twentieth day of the month next succeeding the month in which the tax accrues.
On or before the twentieth day in each month after this subpart has taken effect, every person,
firm, or corporation on whom the taxes are levied by this subpart are imposed, shall render
to the department, on a form prescribed by the department, a true and correct statement showing
the gross proceeds of the business for the next preceding month, together with such other
information as the department may demand and require, and at the time of making such monthly
report the taxpayer shall compute the taxes due and shall pay to the department the amount
of taxes shown to be due. The department, for good cause, may extend the time for making any
return required under the provisions of this subpart, but...
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40-13-61
Section 40-13-61 Violations; penalties. (a) Any person required by this article to make a return,
pay a tax, keep records, or furnish information deemed necessary by the commissioner or the
computation, assessment, or collection of the tax imposed by this article, who fails to make
the return, pay the tax, keep the records, or furnish the information at the time required
by law or regulation, in addition to other penalties provided by law, shall be guilty of a
Class C misdemeanor and, upon conviction, shall be punished as provided by law. Each required
procedure and each required record shall constitute a separate offense. (b) Any person who
willfully or fraudulently makes and signs a return, not believing the return to be true and
correct as to every material fact, shall be guilty of a Class C felony, and upon conviction,
shall be punished as provided by law. Each return shall constitute a separate offense. Additionally,
any person who willfully or fraudulently makes and signs a...
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