40-13-8
Section 40-13-8 Termination of tax; application; reporting requirements. (a) The excise and
privilege tax imposed by this article shall terminate on October 1, 2021, unless extended
by an act of the Legislature of the State of Alabama. (b) For fiscal year beginning October
1, 2011, the tax shall apply to all severance of coal from October 1, 2011, through August
1, 2012, as well as the severance of coal after August 1, 2012. (c) No later than August 20,
2012, each producer shall file a report with the commissioner setting forth the tons of coal
severed for each month from October 2011 through July 2012. No later than the same date, the
producer shall remit the full amount of tax levied by Act 2012-386 for the tons of coal severed
during such months. (d) Any taxpayer who, prior to the required date, voluntarily reported
the production for the months from October 2011 until August 1, 2012, shall not be required
to make additional reports. Any voluntary payments made by such producer for...
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40-18-442
Section 40-18-442 (Effective for tax returns due on or after January 1, 2018) Definitions.
When used in this article, the following terms shall have the following meanings: (1) DEPARTMENT.
The Alabama Department of Revenue. (2) INCOME TAX RETURN PREPARER. (a) A person who prepares
for compensation, or who employs one or more persons to prepare for compensation, any income
tax return or claim for refund, required to be filed pursuant to this chapter. The preparation
of a substantial portion of a return or claim for refund shall be treated as the preparation
of that return or claim for refund. (b) A person is not an income tax preparer if all he or
she solely performs the following duties: 1. furnishes typing, reproducing, or other mechanical
assistance; 2. prepares returns or claims for refunds for the employer by whom he or she is
regularly and continuously employed, or for an affiliate of that employer, including a subchapter
K entity for which he or she prepares a return; 3. prepares...
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40-21-82
Section 40-21-82 Levy of tax; sourcing of gross sales or gross receipts from telegraph or telephone
services. (a) There is hereby levied, in addition to all other taxes of every kind now imposed
by law, and shall be collected as herein provided, a privilege or license tax against every
utility furnishing electricity, domestic water, or natural gas in the State of Alabama. The
amount of the tax shall be determined by the application of rates against gross sales or gross
receipts, as the case may be, from the furnishing of such services in the State of Alabama.
The tax shall be computed monthly with respect to each person to whom such services are furnished,
in accordance with the following table: If monthly gross sales or gross receipts respecting
a person are: The tax is: Not over $40,000 4% of such gross sales or gross receipts Over $40,000
but not over $60,000 $1,600 plus 3% of excess over $40,000 Over $60,000 $2,200 plus 2% of
excess over $60,000 (b) There is hereby levied a...
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40-26-3
Section 40-26-3 Taxes due monthly; filing of reports; election to file quarterly, semi-annually,
or annually. (a) The taxes levied under this chapter, except as otherwise provided in subsection
(b), 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 of
each month after this chapter has taken effect, every person, firm, or corporation on whom
the taxes levied by this chapter are imposed shall render to the Department of Revenue, hereinafter
referred to as 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. (b) Taxpayers meeting...
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40-26B-3
Section 40-26B-3 Payment and collection of tax; appropriation of funds and use by Alabama Medicaid
Agency. (a) The taxes imposed by this article shall be due and payable to the department on
or before the twentieth day of the month next succeeding the month in which the tax accrues,
and shall, when collected, be paid by the department into the State Treasury. Payment by United
States mail will be timely if mailed in accordance with Section 40-1-45. When paid into the
State Treasury, all such taxes shall be deposited to the credit of the Alabama Health Care
Trust Fund. (b) The receipts from the tax levied in this article shall be solely available
for appropriation by the Alabama Legislature to the Alabama Medicaid Agency for use by said
agency in accomplishing the purposes of this article. Provided, however, for the first fiscal
year in which this article is effective, to defray its expenses, including salaries and costs
of operation incident to the collection of this tax, there is...
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40-26B-9
Section 40-26B-9 Refund of supplemental privilege tax. (a) Each pharmaceutical service provider
that collected and remitted the supplemental privilege tax on pharmaceutical services pursuant
to Article 1A, as it read prior to August 30, 2016, shall be entitled to a refund of the taxes
collected in the form of a credit against any future taxes levied pursuant to the privilege
tax on pharmaceutical services provided for in this article, due after August 30, 2016. Beginning
October 1, 2016, monthly credits shall be allowed to the pharmaceutical service providers
that remitted the supplemental privilege tax through September 20, 2018. (b) On or after October
1, 2018, a pharmaceutical service provider who is entitled to a credit under subsection (a)
and has unused credit remaining shall be entitled to a refund of the remaining credit owed
to the provider, without interest, upon petition to the department. The petition shall be
made no later than October 1, 2020. The department shall...
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45-2-243.27
Section 45-2-243.27 Payment and collection of tax. (a) The taxes levied by this subpart, except
as otherwise provided, shall be due and payable to the Department of Revenue 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 after the effective date of the taxes, every person on whom the
tax is levied by this subpart shall render to the Department of Revenue on a form prescribed
by the department, 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 department
demands and requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the department the amount of taxes shown due. A person subject to the tax who conducts
business on a credit basis may defer reporting and paying the tax until after the person has
received payment of the items, articles, or accommodations...
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9-17-34
Section 9-17-34 Additional definitions. In addition to the definitions contained in Section
9-17-1, which shall apply for the purpose of computing the tax as provided in Section 9-17-35,
except to the extent there is a conflict with the definitions contained herein, the following
definitions shall apply for the purpose of computing the tax as provided in Section 9-17-35:
(1) Gross Proceeds. The gross proceeds for a month shall be the sum of the month's market
proceeds and non-market proceeds. No adjustments or deductions may be taken from the market
proceeds or the non-market proceeds in computing gross proceeds. (2) Market Proceeds. The
market proceeds for a month shall be the sum of the amounts due under all market sales transactions
during the month. The amount due under each market sales transaction shall be determined by
multiplying the unit sales price by the volume of severed oil or gas sold in each transaction.
(3) Market Sales Transaction. An agreement or contract for the sale...
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10A-5A-1.08
Section 10A-5A-1.08 Limited liability company agreement - Scope; function; and limitations.
(a) Except as otherwise provided in subsections (b) and (c): (1) the limited liability company
agreement governs relations among the members as members and between the members and the limited
liability company; and (2) to the extent the limited liability company agreement does not
otherwise provide for a matter described in subsection (a)(1), this chapter governs the matter.
(b)(1) To the extent that, at law or in equity, a member or other person has duties, including
fiduciary duties, to the limited liability company, or to another member or to another person
that is a party to or is otherwise bound by a limited liability company agreement, the member's
or other person's duties may be expanded or restricted or eliminated by a written limited
liability company agreement, but the implied contractual covenant of good faith and fair dealing
may not be eliminated. (2) A written limited liability...
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10A-5A-2.01
Section 10A-5A-2.01 Formation. (a) In order to form a limited liability company, one or more
organizers must execute a certificate of formation and deliver it for filing to the filing
officer provided for in subsection (e). Notwithstanding Section 10A-1-3.05, the certificate
of formation shall set forth: (1) the name of the limited liability company, which must comply
with Article 5 of Chapter 1; (2) the address of the registered office required by Article
5 of Chapter 1; (3) the name of the registered agent at the registered office required by
Article 5 of Chapter 1; (4) a statement that there is at least one member of the limited liability
company; (5) if applicable, a statement as provided in Section 10A-5A-11.02(b)(3); and (6)
any other matters the members determine to include therein. (b) A limited liability company
is formed when its certificate of formation becomes effective in accordance with Article 4
of Chapter 1. (c) The fact that a certificate of formation has been filed...
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