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40-23-200
Section 40-23-200 Definitions. For purposes of this division, the following words or phrases
shall have the following meanings: (1) AGREEMENT. The Streamlined Sales and Use Tax Agreement.
(2) COMMISSION. The Alabama Streamlined Sales and Use Tax Commission created in this division
to develop, implement, and administer programs necessary to come into compliance with the
provisions of the Streamlined Sales and Use Tax Agreement. (3) COMMISSIONER. The Commissioner
of the Department of Revenue. (4) DEPARTMENT. The Department of Revenue. (5) SINGLE ENTITY
ADMINISTRATION. A program to provide state-level administration of state and local jurisdiction
sales and use tax in compliance with the provisions of the Streamlined Sales and Use Tax Agreement.
(6) STREAMLINED SALES AND USE TAX AGREEMENT. The multi-state agreement by that name or any
subsequent name the purpose of which is to simplify and modernize sales and use tax administration
in member states in order to reduce the burden of tax...
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40-23-201
Section 40-23-201 Creation; composition; meetings. (a) There is hereby established the Alabama
Streamlined Sales and Use Tax Commission, created to identify, develop, implement, and administer
the procedures and programs the State of Alabama would need to come into compliance with the
Streamlined Sales and Use Tax Agreement in the event that federal legislation implementing
the agreement or the general concepts of the agreement, which includes a requirement that
remote sellers collect and remit sales and use taxes to member states, becomes law. The recommendations
of the commission, if ratified by the Legislature pursuant to this division, shall not be
implemented until and unless federal legislation adopting the Streamlined Sales and Use Tax
Agreement becomes law. (b) The commission shall be composed of 10 members, appointed as follows:
(1) Two representatives of municipal government, who shall be municipal employees or officials,
appointed by the Alabama League of Municipalities. (2)...
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40-23-202
Section 40-23-202 Duties. The duties of the commission shall include identification and development
of each of the following as necessary for compliance with the Streamlined Sales and Use Tax
Agreement: (1) The development of a system for single entity administration of state and local
tax collection and distribution. (2) The development of a system designed to provide proper
notice of changes in state or local sales and use taxes or rates to taxpayers and the single
entity administrator. (3) The development of a system designed to provide proper implementation
of changes in state or local sales and use taxes or rates. (4) The development of a system
providing for taxpayer audits by persons or entities other than the single entity administrator
as authorized by the agreement. (5) The development of a database of all state and local sales
and use tax rates. (6) Any other systems, programs, or policies the commission determines
are required for compliance with the agreement. (Act...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-202.htm - 1K - Match Info - Similar pages
40-23-203
Section 40-23-203 Report; implementation and administration of recommendations. (a) The commission
shall make a preliminary written report of its recommended implementation plan regarding necessary
systems and programs within three months of the initial meeting of the commission. The preliminary
report approved by the commission shall be distributed for comment to the department, all
Alabama counties and municipalities, the Business Council of Alabama, and the Alabama Retail
Association. The report shall also be posted on the website of the Department of Revenue at
all times during the comment period with information about how persons or entities can provide
comment to the commission. Any comments from persons, entities, and organizations shall be
submitted in writing to the commission within 45 days of the date distributed and posted.
The commission shall review all written comments and make changes to its preliminary report
as it deems appropriate. (b) The commission shall make and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-203.htm - 2K - Match Info - Similar pages
27-61-1
functions. 5. CORPORATE RECORDS OF THE COMMISSION The Commission shall maintain its corporate
books and records in accordance with the Bylaws. 6. QUALIFIED IMMUNITY, DEFENSE, AND INDEMNIFICATION
a. The Members, officers, executive director, employees, and representatives of the Commission,
the Executive Committee, and any other Committee of the Commission shall be immune from suit
and liability, either personally or in their official capacity, for any claim for damage to
or loss of property or personal injury or other civil liability caused by or
arising out of any actual or alleged act, error, or omission that occurred, or that the person
against whom the claim is made had a reasonable basis for believing occurred within the scope
of Commission employment, duties, or responsibilities; provided that nothing in this paragraph
shall be construed to protect any such person from suit and/or liability for any damage, loss,
injury, or liability caused by the intentional or willful or wanton...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-61-1.htm - 62K - Match Info - Similar pages
40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure requirements;
taxpayer notification. (a) The Department of Revenue, a governing body of a self-administered
county or municipality, or an agent of such a municipality or county may not conduct an examination
of a taxpayer's books and records for compliance with applicable sales, use, rental, or lodgings
tax laws except in accordance with this section and with the Alabama Taxpayers' Bill of Rights
and Uniform Revenue Procedures Act. (b) Additional sales, use, rental, or lodgings tax may
be assessed by the Department of Revenue, a governing body of a self-administered county or
municipality, or an agent of such a municipality or county within any applicable period allowed
pursuant to Section 40-2A-7(b), even though a preliminary or final assessment has previously
been entered by the Department of Revenue, a governing body of a self-administered county
or municipality, or an agent of such a municipality...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-13.htm - 9K - Match Info - Similar pages
40-23-204
Section 40-23-204 Recommended changes in existing tax laws. (a) In addition to the duties set
out in Section 40-23-202, the commission shall research Alabama's existing tax laws to identify
what changes in existing law will be necessary in order to bring Alabama in compliance with
the agreement in the event that federal legislation adopting the agreement becomes law. The
commissioner of the department, or his or her designee, shall assist the commission as necessary
in carrying out this function, and once the commission's research is completed, shall assist
the commission in drafting legislation proposing the changes it identifies as necessary to
bring the state into compliance with the agreement. (b) The commission shall make preliminary
recommendations regarding necessary changes in Alabama's existing tax laws within six months
of filing the written report required in subsection (b) of Section 40-23-203. The preliminary
recommendations approved by the commission shall be distributed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-204.htm - 2K - Match Info - Similar pages
40-2-11
be borne by every kind of property in this state and to ascertain the proper amount of license,
privilege, excise, corporation, franchise, income, or ad valorem taxes. b. To require reporting
of retail sales and customer notification, within constitutional limitations, when the seller
does not collect sales, use, or simplified sellers use tax on Alabama sales transactions,
and to provide for penalties pursuant to Section 40-2A-11. c. To require reporting of rental
transactions of tangible personal property as defined in Section 40-12-220, when the
property is classified as Class II or Class IV property under Section 40-8-1, by persons facilitating
the transactions and to require notifications to the lessor when the lessor has not furnished
evidence that it has acquired a license as required under Section 40-12-221, and to provide
for penalties pursuant to Section 40-2A-11. (8) To cause the deposition of witnesses residing
within or without the state to be taken upon such notice to...
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40-23-4
sales of materials, equipment, and machinery that, at any time, enter into and become a component
part of ships, vessels, towing vessels or barges, or drilling ships, rigs or barges, or seismic
or geophysical vessels, other watercraft and commercial fishing vessels of over five tons
load displacement as registered with the U.S. Coast Guard and licensed by the State of Alabama
Department of Conservation and Natural Resources. Additionally, the gross proceeds from the
sale or sales of lifeboats, personal flotation devices, ring life buoys, survival craft
equipment, distress signals, EPIRB's, fire extinguishers, injury placards, waste management
plans and logs, marine sanitation devices, navigation rulebooks, navigation lights, sound
signals, navigation day shapes, oil placard cards, garbage placards, FCC SSL, stability instructions,
first aid equipment, compasses, anchor and radar reflectors, general alarm systems, bilge
pumps, piping, and discharge and electronic position fixing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
22-22-9
Section 22-22-9 Powers and duties; enforcement of orders; permits; civil penalties for violations.
(a) It shall be the duty of the commission to control pollution in the waters of the state,
and it shall specifically have the following powers: (1) To study and investigate all problems
concerned with the improvement and conservation of the waters of the state; (2) To conduct,
independently and in cooperation with others, studies, investigation and research and to prepare,
or in cooperation with others prepare, a program or programs, any or all of which shall pertain
to the purity and conservation of the waters of the state or to the treatment and disposal
of pollutants or other wastes, which studies, investigations, research and program or programs
shall be intended to result in the reduction of pollution of the waters of the state according
to the conditions and particular circumstances existing in the various communities throughout
the state; and (3) To propose remedial measures...
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