40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in
subsection (f), the tax imposed by this article shall be due and payable to the department
monthly on or before the 20th day of the month next succeeding each month during which the
storage, use, or other consumption of tangible personal property became taxable hereunder.
(b) Every seller or person engaged in making retail sales of tangible personal property for
storage, use, or other consumption in this state, who alternatively: (1) Maintains,
occupies, or uses, permanently or temporarily, directly or indirectly, or through a subsidiary,
or agent by whatever name called, an office, place of distribution, sales, or sample room
or place, warehouse or storage place, or other place of business; (2) Qualifies to do business
or registers with the state to collect the tax levied by this chapter; (3) Employs
or retains under contract any representative, agent, salesman, canvasser, solicitor, or installer
operating in...
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40-23-7
Section 40-23-7 Taxes due monthly; filing of reports; estimated payments authorized;
election to file quarterly, semi-annually, or annually; extension of time for making return.
(a) The taxes levied under this division, except as otherwise provided in subsection (d),
shall be due and payable in monthly installments on or before the 20th day of the month next
succeeding the month in which the tax accrues. (b) Except as otherwise provided in subsection
(d), on or before the 20th day of each month, every person on whom the taxes levied by this
division are imposed shall report to the department, on a form prescribed by the department,
a true and correct statement showing such information as the department may require, and shall
pay to the department the amount of taxes shown to be due. (c) Any taxpayer liable for taxes
under this division whose average monthly state sales tax liability was two thousand five
hundred dollars ($2,500) or greater during the preceding calendar year shall make...
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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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40-12-255
home which constitutes a part of the inventory of a dealer or manufacturer, shall have 30 calendar
days from the date of the bill-of-sale or from the date the manufactured home entered the
state for the first time to register said manufactured home without a delinquent fee. (h)
Manufactured homes shall not be included in any assessment for ad valorem tax purposes made
by any person, firm or corporation unless said manufactured home meets the requirements of
subdivision (b)(15) of Section 40-11-1. Any manufactured
home that is assessed for ad valorem tax purposes under subdivision (b)(15) of Section
40-11-1 shall not be subject to registration. (i) Any owner occupied
manufactured home owned by any person over the age of 65 or any owner who is totally disabled
shall be exempt from paying the annual registration fee. The exemption must be claimed annually
by the manufactured home owner between October 1 and November 30. Proof of age shall
only be required once and a copy of proof...
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22-30D-6
of April. (i) The Department of Revenue shall prescribe by administrative rule the procedure
for the reporting, collection, and payment of registration fees required by this section.
The Department of Revenue shall notify the board of any person who shall fail to pay or become
delinquent in payment of registration fees. (j) The registration fees imposed by this section
shall be collected and administered by the Department of Revenue in accordance with the uniform
revenue procedures set forth in Chapter 2A of Title 40, including, but
not limited to, the procedures in Chapter 2A relative to maintenance of records, the
entry of preliminary and final assessments, appeals from assessments, petitions for refund,
the confidentiality of tax returns and tax information, the assessment of civil penalties,
and the examination of records. The Department of Revenue also shall impose interest on any
registration fees paid after the prescribed due date in accordance with Section 40-1-44.
(k) All...
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40-2B-2
or registration. A final decision of the tax tribunal shall have the same force and effect
as, and shall be subject to appeal in the same manner as, a final decision of a state circuit
court. It is the intent of the Legislature that this chapter foster the settlement
or other resolution of tax disputes to the extent possible and, in cases in which litigation
is necessary, to provide the people of Alabama with a fair and independent dispute resolution
forum with the Department of Revenue. The chapter shall be interpreted and construed
to further this intent. (b) Tax Tribunal: Establishment. (1) A tax tribunal is hereby
established in the executive branch of government. The tribunal is referred to in this chapter
as the "Alabama Tax Tribunal." (2) The Alabama Tax Tribunal shall be separate from
and independent of the authority of the Commissioner of Revenue and the Department of Revenue.
For purposes of this chapter, the term "Department of Revenue" means the
Alabama Department of...
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36-27-24
such contributions shall be fixed for each fiscal year on the basis of the liabilities of the
retirement system as shown by the last annual actuarial valuation, and such percentage rate
as established by such valuation shall take effect the following October 1 and continue
in effect for the fiscal year. On the basis of regular interest and of such mortality and
other tables as shall be adopted by the Board of Control, the actuary engaged by the board
to make such valuation required by this article during the period over which the accrued
liability contribution is payable shall, immediately after making such valuation, determine
the uniform and constant percentage of the earnable compensation of the average new entrant
which, if contributed on the basis of his or her compensation throughout his or her entire
period of active service, would be sufficient to provide for the payment of any pension payable
on his or her account. The percentage rate so determined shall be known as the...
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40-17-347
Section 40-17-347 Monthly informational report of terminal operators; annual
report. (a) A terminal operator shall file with the department a monthly informational report
showing the amount of motor fuel received and removed from the terminal during the month.
The report is due by the last day of the month following the month covered by the report.
The report shall contain all of the following information and any other information required
by the department: (1) The terminal code assigned by the Internal Revenue Service.
(2) The beginning and ending inventory which pertains to the applicable reporting month. (3)
The number of net gallons of motor fuel received in inventory at the terminal during the month
and each position holder for the motor fuel. (4) The number of net gallons of motor fuel removed
from inventory at the terminal during the month and, for each removal, the position holder
for the motor fuel and the destination state of the motor fuel. (5) The number of net gallons
of...
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45-2-244.183
Section 45-2-244.183 Monthly installments of taxes; statements of gross proceeds; disposition
of funds; violations. (a) The privilege license tax levied hereunder, except where 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 privilege license tax accrues. On or before
such twentieth day, every person on whom the amounts levied hereunder are imposed shall render
to the county, on a form or forms prescribed by the county commission or State Department
of Revenue, a true and correct statement showing the gross proceeds of his or her business
for the next preceding month, the amount of gross proceeds which are not subject to the privilege
license tax, or are not to be used as a measurement of the amounts due by such person and
the nature thereof, together with such other information as the county commission may require,
and at the time of making such monthly report such person shall...
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2-15-62
Section 2-15-62 Livestock market permit fees; use and disclosure of information pertaining
to amount or volume of business. (a) Unless otherwise provided in this section, every person
operating a livestock market in this state shall be required to pay annually, on or before
October 1, a permit fee. The exact amount of such annual permit fee for livestock markets,
depending upon the annual gross business during the preceding 12-month period prior
to October 1 established by the Board of Agriculture and Industries, within the range
of the schedule set out below, shall be as follows: (1) For an annual gross business
of $250,000.00 or less, the permit fee shall be not less than $75.00 nor more than $90.00;
(2) For an annual gross business of more than $250,000.00 but less than $500,000.00, the permit
fee shall be not less than $150.00 nor more than $180.00; (3) For an annual
gross business of more than $500,000.00 but less than $1,000,000.00, the permit fee
shall be not less than $225.00...
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