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40-26B-4
Section 40-26B-4 Filing of statement; penalty. (a) On or before the twentieth of each
month, beginning with November 1991, every pharmaceutical provider subject to this article
shall file with the department a statement under penalty of perjury on forms prescribed by
the department, showing the total number of prescriptions filled or refilled by said provider
for the previous month, the taxes due under this article and such other reasonable and necessary
information as the department, after consultation with the Alabama Medicaid Agency and adoption
of appropriate rules or regulations, may require for the proper enforcement of the provisions
of this article. At the time of filing such monthly statement such provider shall pay to the
department the amount of taxes shown to be due. When the total tax for which any pharmaceutical
provider liable under this article does not exceed $10 for any month, a quarterly return and
remittance in lieu of the monthly returns may be made on or before...
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40-26B-23
Section 40-26B-23 Filing of statement; privilege assessment prorated for beds added
or subtracted; penalty. (a) On or before the twentieth of each month, beginning October 1991,
each nursing facility subject to this article shall file with the department a statement under
penalty of perjury on forms prescribed by the department, showing the total number of beds
as of the last day of the previous month, the privilege assessment due under this article,
and such other reasonable and necessary information as the department, after consultation
with the Alabama Medicaid Agency and adoption of appropriate rules and regulations, may require
for the proper enforcement of the provisions of this article. At the time of filing such statement
the nursing facility shall pay to the department the amount of privilege assessments shown
to be due. (b) The annual privilege assessments levied by this article shall be prorated on
a month by month basis for any beds added to or subtracted from the nursing...
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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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22-6-196
Section 22-6-196 Privilege assessment - Failure to pay. Any PACE provider that fails
to pay the assessment levied by this article within the time required by this article shall
pay, in addition to the assessment, a penalty of 10 percent of the amount of assessment due,
together with interest thereon at the rate prescribed by Section 40-1-44, the penalty
and interest to be assessed and collected as part of the taxes. Provided, however, the department,
if a good and sufficient reason is shown, may waive or remit the penalty of 10 percent or
a portion thereof. If payment is not received by the last day of the month, the department
shall notify the Medicaid Agency which shall determine whether the PACE provider is a Medicaid
provider, and if so, shall withhold the payment, interest, and penalty due from any reimbursement
due the provider under the Medicaid program. The assessment levied by this article shall constitute
a debt due the State of Alabama and may be collected by civil action in...
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45-41-242.02
Section 45-41-242.02 Monthly report; recordkeeping; failure to pay. (a) The taxes levied
by this article, except as otherwise provided herein, shall be due and payable to the State
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 article 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
such other information as the Department of Revenue may demand and require; and at the time
of making such monthly report, the taxpayer shall compute and pay to the Department of Revenue
the amount of taxes shown to be due; provided, however, that any person subject to the tax
who conducts any business on a credit basis may defer reporting and paying...
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40-23-104
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase
price; proof of payment of tax. (a) The licensing official shall collect all of the following:
(1) The taxes levied by this article. (2) The municipal gross receipts or sales taxes and
county sales taxes authorized by general or local law on sales made by a person or firm other
than a licensed dealer. (3) The municipal and county use taxes authorized by general or local
law on sales made by dealers doing business outside the State of Alabama and on sales made
by licensed Alabama dealers where municipal and county sales taxes were not collected at the
time of purchase. (4) The state use tax on any such automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer required to be registered or licensed by the judge
of probate. (b) The licensing official shall require, as proof of the purchase price of the
automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale
and Distributor Reporting Advisory Group. (a) This article shall establish the Wholesale to
Retail Accountability Program or "WRAP". (b) For the purpose of this article, the
following words shall have the following meanings: (1) DEPARTMENT. The State Department of
Revenue. (2) LICENSED BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama
Alcoholic Beverage Control Board, selling or distributing beer or wine in this state. (3)
PERSON. Any individual, firm, partnership, association, corporation, limited liability company,
receiver, trustee, or any other entity. (4) RETAILER. A person or group of persons that have
a relationship with each other as defined in Section 267(b) of the federal Internal
Revenue Code whose primary business is the sale of tangible personal property at retail, including
supporting operations such as warehousing, shipping, and storage of product, and who holds
a...
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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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40-17-340
Section 40-17-340 Filing of monthly return and payment due. (a) Each supplier, importer,
blender, permissive supplier, and exporter shall file the monthly return required herein,
in a format prescribed by the commissioner, on or before the 22nd day of each calendar month
for the preceding month. (b) Other than importers, the tax levied by this article shall be
paid to the department by each taxpayer on or before the 22nd day of each calendar month for
the preceding month and shall be accompanied by any required returns. The department may require
all or certain taxpayers to file tax returns and payments electronically. (c) Importers importing
motor fuel from a bulk plant or some other non-terminal storage location shall pay the tax
levied by this article to the department on or before the 22nd day of each calendar month
for the preceding month, and the payment shall be accompanied by any required returns. The
department may require all or certain taxpayers to file tax returns and...
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40-26B-5
Section 40-26B-5 Duty to keep books and records; confidentiality of information; rules
and regulations. (a) It shall be the duty of each pharmaceutical provider subject to this
article to keep and preserve such suitable books and records as may be necessary to determine
the amount of taxes for which it is liable under the provisions of this article. Said books
and records shall be kept and preserved for a period of not less than three years, and all
such books and records shall be open for examination during business hours by the department
or its duly authorized agents. (b) All information secured pursuant to this article by the
department shall be confidential, as prescribed by Section 40-2A-10, except that the
department may provide such information to the Alabama Medicaid Agency as necessary for the
proper administration of the Medicaid Program, or for the department's proper administration
of the tax levied by this article. (c) The department shall from time to time, as it deems...
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