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40-29B-8
Section 40-29B-8 Penalties. (a)(1) For taxable periods beginning on or after January
1, 2017, and before December 31, 2024, taxpayers that are granted amnesty and later fail to
comply with any payment or filing provision administered by the department shall be subject
to the penalty for underpayment due to negligence under subsection (c) of Section 40-2A-11,
or a civil penalty of one hundred dollars ($100), whichever is greater. (2) A taxpayer who
delivers or discloses a false or fraudulent application, document, return, or other statement
to the department in connection with an amnesty application is subject to the penalty for
underpayment due to fraud under subsection (d) of Section 40-2A-11, or a civil penalty
of ten thousand dollars ($10,000), whichever is greater. (b) Following the termination of
the tax amnesty period, if the commissioner issues a deficiency assessment for a period for
which amnesty was taken, the commissioner may impose penalties and institute civil or criminal...
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40-1-43
Section 40-1-43 Misuse of federal tax returns or information therefrom by state officers,
employees, etc., or former employees or agents. It shall be unlawful for any officer, employee,
agent, or former employee or agent of the Department of Revenue to use a federal tax return,
or information reflected on such federal return, for any purpose other than in the administration
of the revenue laws administered by the Department of Revenue or to disclose to any person,
except as authorized by the Internal Revenue Code, 26 U.S.C. ยง1 et seq., any federal return
information, whether received from the Internal Revenue Service under an exchange of information
agreement or from the taxpayer as an attachment to his state tax return. Any person violating
the provisions of this section shall be deemed guilty of a misdemeanor, and shall be
fined not to exceed $1,000 or sentenced to hard labor for the county for not more than one
year, one or both for each offense, and upon conviction thereof, any...
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40-12-307
Section 40-12-307 Calculation of tax rate; distribution of taxes. (a) On or before December
1, 2021, and December 1 of each year thereafter, each county, municipality, or other local
taxing authority that levies an ad valorem tax shall provide the department with the ad valorem
tax rate needed to calculate the applicable county, municipal, or local taxing authority's
millage rate. The ad valorem taxes collected for each fleet vehicle registered through the
FORT system shall be calculated in accordance with the millage rates reported under this subsection
for each county, municipality, and local taxing jurisdiction in which the fleet vehicle is
based. (b) The ad valorem taxes remitted to and collected by the department for a fleet vehicle
registered through the FORT system shall be distributed to the local official responsible
for distributing ad valorem tax in the county in which the vehicle is based. The local official
shall then distribute the ad valorem taxes as required by law to...
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40-16-11
Section 40-16-11 Transition rules for Financial Institution Excise Tax Reform Act of
2019. This section provides for transition rules for the implementation of the Financial
Institution Excise Tax Reform Act of 2019. (1) Act 2019-284 imposes for the first time a system
of prepaid estimated tax payments patterned after the federal system and transitions the Financial
Institution Excise Tax from the current post-payment system. To account for this transition,
the Department of Revenue shall waive both penalties and interest attributable to underpayments
of estimated tax payments occurring within the first two applicable tax years and not attributable
to an intentional disregard of the law. (2) Act 2019-284's conformity of the depreciation
deduction allowed in the calculation of the tax due under this chapter with the corollary
deduction allowed for federal income tax purposes, as well as the act's express rejection
of the federal Tax Cuts and Jobs Act of 2017's (i) limitations on the...
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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual,
including, but not limited to, an attorney or certified public accountant with written authority
or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal;
provided however, that nothing herein shall be construed as entitling any such individual
who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL
JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER.
The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller
of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means
any officer or employee of the department duly authorized by the commissioner,...
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40-9F-33
Section 40-9F-33 Limitations on tax credits; Historic Income Tax Credit Account; transfer
or assignment of tax credits. (a) The state portion of any tax credit against the tax imposed
by Chapter 18 for the taxable year in which the certified rehabilitation is placed in service,
shall be equal to 25 percent of the qualified rehabilitation expenditures for certified historic
structures. No tax credit claimed for any certified rehabilitation may exceed five million
dollars ($5,000,000) for all allowable property types except a certified historic residential
structure, and fifty thousand dollars ($50,000) for a certified historic residential structure.
(b) There is created within the Education Trust Fund a separate account named the Historic
Preservation Income Tax Credit Account. The Commissioner of Revenue shall certify to the Comptroller
the amount of income tax credits under this section and the Comptroller shall transfer
into the Historic Preservation Income Tax Credit Account only...
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11-51-210.1
Section 11-51-210.1 Notice of tax rates; correction of erroneously published rates;
liability. No later than October 1, 2018, the Department of Revenue shall send notice to every
county or municipality levying a sales, use, rental, or lodgings tax regarding the rates of
such taxes according to the records held by the department. Each county and municipality shall
notify the department of an existing erroneous rate published by the department no later than
December 1, 2018. The county or municipality notifying the department of such rate error shall
send written confirmation, on county or municipal letterhead, to the department listing the
erroneous rate published by the department and the corrected rate along with supporting ordinances,
resolutions, or documentation. If the county or municipality fails to respond to the department
regarding an erroneously published rate pursuant to this section, the taxpayer shall
be relieved from liability to the local jurisdiction for having charged...
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37-11C-4
Section 37-11C-4 Allowance and claim of tax credits; Railroad Rehabilitation Income
Tax Credit Account; written transfer agreements. (a) For tax years beginning after December
31, 2019, there is a credit allowed against the state income tax levied by Section
40-18-2 equal to 50 percent of an eligible taxpayer's qualified railroad rehabilitation expenditures.
The tax credit allowed under this section may not exceed three thousand five hundred
dollars ($3,500) multiplied by the number of miles of railroad track owned or leased within
the state by the eligible taxpayer at the close of the taxable year. (b) There is created
within the Education Trust Fund a separate account named the Railroad Rehabilitation Income
Tax Credit Account. The Commissioner of Revenue shall certify to the state Comptroller the
amount of income tax credits under this section and the state Comptroller shall transfer
into the Railroad Rehabilitation Income Tax Credit Account only the amount from sales tax
revenues...
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40-12-305
Section 40-12-305 Implementation of FORT system. (a)(1) Notwithstanding the provisions
of subsection (a) of Section 32-6-65, no later than January 1, 2022, the department
shall develop, maintain, and make available a fleet online registration and tax system, known
as the FORT system, which shall allow a fleet operator to do all of the following: a. Remit
for each fleet vehicle the ad valorem taxes as required by Section 40-12-253, levied
under Chapter 8. b. Remit license taxes and registration fees levied under this chapter in
a manner as prescribed by the department by rule. c. Facilitate the issuance of a license
plate as required by Chapter 6 of Title 32 and this chapter, in conformance with Section
32-6-710 and rules adopted thereunder. (2) The FORT system shall be available for motor vehicle
registration periods beginning on and after January 1, 2022, provided the fleet operator complies
with this article and any rules adopted under this article. (b) No fleet operator shall be...
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23-2-174
Section 23-2-174 Privacy. (a) The authority, department, private toll entity, or an
agent or representative thereof shall not sell, distribute, or make available the names and
addresses of electronic toll collection system account holders, without the account holder's
consent, to any entity that uses the information for commercial purposes. However, this restriction
does not preclude the exchange of this information between entities with jurisdiction of or
operating a toll road, bridge, causeway, or tunnel, or entities with which there exists a
reciprocal toll enforcement agreement. (b) Records identifying a specific instance of travel
by a specific person or vehicle shall be used only as required to ensure payment and enforcement
of tolls, except that such information may be used by state, county, or municipal law enforcement
agencies for the comparison of captured license plate data with data held by the Department
of Revenue, the Alabama Criminal Justice Information Center, the...
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