45-40-244.04
Section 45-40-244.04 Annual report. On or before 30 days after the end of the tax year, each
person, corporation, partnership, firm, limited liability company, association, proprietorship,
or other entity liable for the payment of a privilege tax as levied by this part shall make
a return showing the gross proceeds of business done and compute the amount of tax chargeable
against him, her, or it in accordance with this part and deduct the amount of monthly payments
as herein provided, if any have been made, and transmit with this report a remittance in the
form required by this part covering the residue of the tax chargeable against him, her, or
it, to the agency, and such report shall be verified by oath. (Act 2001-561, p. 1130, §5.)...

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40-20-1
Section 40-20-1 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed by this section: (1) DEPARTMENT. The state Department of
Revenue. (2) ANNUAL. The calendar year or the taxpayer's fiscal year, when permission is obtained
from the department to use a fiscal year as a tax period in lieu of a calendar year. (3) VALUE.
The sale price or market value at the mouth of the well. If the oil or gas is exchanged for
something other than cash, if there is no sale at the time of severance or if the relation
between the buyer and the seller is such that the consideration paid, if any, is not indicative
of the true value or market price, then the department shall determine the value of the oil
or gas subject to the tax hereinafter provided for, considering the sale price for cash of
oil or gas of like quality. (4) OIL. Crude petroleum oil and other hydrocarbons regardless
of gravity which are produced at the well in liquid form by ordinary...
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45-18-242.04
Section 45-18-242.04 Tax returns, forms, and remittances. On or before 30 days after the end
of the tax year, each person, corporation, partnership, firm, limited liability company, association,
proprietorship, or other entity liable for the payment of a privilege tax as levied by this
part shall make a return showing the gross proceeds of business done and compute the amount
of tax chargeable against him, her, or it in accordance with this part and deduct the amount
of monthly payments as hereinbefore provided, if any have been made, and transmit with this
report a remittance in the form required by this part covering the residue of the tax chargeable
against him, her, or it, to the agency, and such report shall be verified by oath. (Act 98-657,
p. 1440, §5.)...
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10A-1-8.02
Section 10A-1-8.02 Mergers of entities. (a) A merger of two or more entities, whether the other
entity or entities are the same or another form of entity, may be accomplished as provided
in this section. (1) CORPORATIONS. a. In the case of a corporation, other than a nonprofit
corporation, that is a party to a merger, a plan of merger must be approved in accordance
with the procedures and by the stockholder vote required by Article 11 of Chapter 2A. If the
governing documents of the corporation provide for approval of a merger by less than all of
the corporation's stockholders, approval of the merger shall constitute corporate action subject
to appraisal rights pursuant to Article 13 of Chapter 2A, as applicable. No merger of a corporation
into a general or limited partnership may be effected without the consent in writing of each
stockholder who will have personal liability with respect to the surviving entity, notwithstanding
any provision in the governing documents of the...
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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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40-14-41
Section 40-14-41 (Not Effective After December 31, 1999) Levy on foreign corporations. (a)
Amount of levy. Every corporation organized under the laws of any other state, nation, or
territory and doing business in this state, except strictly benevolent, educational, or religious
corporations, shall pay annually to the state an annual franchise tax of three dollars ($3)
on each one thousand dollars ($1,000) of the actual amount of its capital employed in this
state. Corporations which have qualified to do business in this state shall for the purpose
of this title prima facie be held to be doing business in Alabama. However, in no event shall
the amount paid by any corporation for annual franchise tax be less than the sum of twenty-five
dollars ($25). (b) Definition of capital. The total capital of such foreign corporation, herein
referred to as the "taxpayer," shall equal the aggregate net amount of the following
items determined in accordance with generally accepted accounting...
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40-18-6.1
Section 40-18-6.1 Gain or loss - Special rules for capital gains invested in opportunity zones.
(a) The provisions in 26 U.S.C. § 1400Z-2 shall be applicable to an investment in an approved
opportunity fund in calculating both of the following: (1) The income tax levied by this chapter,
or the estimated income tax payment. (2) The financial institution excise tax found in Chapter
16. (b) Any approved opportunity fund may enter into a project agreement with ADECA to provide
to the fund's investors impact investment tax credits against any tax liability described
in subdivisions (1) and (2) of subsection (a). The impact investment tax credits shall be
allocated annually, but only to the extent that one or more projects undertaken by the fund
are not producing the returns provided in the project agreement. Provided however, the calculation
of the impact investment tax credit does not guarantee a rate of return that is more than
the 52-week average yield rate for the United States 10-year...
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40-2A-8
Section 40-2A-8 Procedures governing denial or revocation of licenses, permits, and certificates
of title; procedures for contesting any other act or failure to act; appeals. (a) The department
shall notify a taxpayer in writing of any act or proposed act or refusal to act concerning
the denial or revocation of a license, permit, or certificate of title concerning which the
taxpayer has any interest. The notice must be mailed by either first-class U.S. mail, U.S.
mail with delivery confirmation, or certified U.S. mail to the taxpayer's last known address.
Any taxpayer aggrieved by any act or proposed act or refusal to act concerning the denial
or revocation of a license, permit, or certificate of title by the department shall be entitled
to file a notice of appeal from such act or proposed act or refusal to act with the Alabama
Tax Tribunal. Such notice of appeal must be filed within 30 days of the date notice of such
act or refusal to act is mailed to the taxpayer, and such appeal, if...
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45-37-245
Section 45-37-245 Levy of tax for promotion of Birmingham as convention and visitors' destination.
(a) This section relates to Jefferson County. (b) The taxes levied by this section shall become
effective, or go into effect, on June 1, 1979. (c)(1) Commencing on June 1, 1979, in addition
to all other taxes imposed by law, there is hereby levied and shall be collected by the director
of revenue as herein provided a privilege or license tax in the amount hereinafter prescribed
against every person engaging in the county in the business of renting or furnishing any room
or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court,
or any other place in which rooms, lodgings, or accommodations are regularly furnished to
transients for a consideration. The director of revenue shall deduct and pay to the treasury
of the county one percent of the total amount of the taxes, to compensate the county for the
expenses incurred by it in collecting the taxes and in...
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12-18-112
Section 12-18-112 Transfer of contributions and creditable service - District judge's adjusted
benefit formulas; spouse's benefits. In the event a member of the Judicial Retirement Fund,
who is a district judge, or a surviving spouse thereof, must employ and count creditable service
transferred under this article to qualify for retirement and/or benefits under the fund, the
benefits or allowances payable to such member or spouse shall be calculated as follows, and
shall be in lieu of any and all other rights, benefits and allowances, except social security
payments: (1) The annual service allowance payable to a retiring district judge shall be an
annual amount equal to the sum of: a. The amount which results when 90 percent of the retirement
benefits payable by the state to circuit judges on the date such district judge retires (as
is provided under Section 12-18-58) is multiplied by the ratio created when the member's number
of years of creditable service, excluding transferred...
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