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40-15-19
Section 40-15-19 Administration of chapter. The administration of this chapter is vested in
and shall be exercised by the Department of Revenue, which shall prescribe the forms and reasonable
rules of procedure in conformity with this chapter for making returns and for ascertainment,
assessment and collection of the taxes imposed hereunder. (Acts 1935, No. 194, p. 256; Code
1940, T. 51, §447.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15-19.htm - 704 bytes - Match Info - Similar pages
40-15A-13
Section 40-15A-13 Administration of chapter. The administration of this chapter shall be conducted
in accordance with Title 40, Chapter 15. The Department of Revenue shall prescribe the forms
and reasonable rules of procedure in conformity with this chapter for making returns and for
ascertainment, assessment and collection of the taxes imposed hereunder. (Acts 1988, 1st Ex.
Sess., No. 88-837, p. 307, §13.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15A-13.htm - 719 bytes - Match Info - Similar pages
40-17-168.19
Section 40-17-168.19 Rulemaking authority. The commissioner may adopt rules necessary to effectuate
the reporting, collection, administration, and enforcement of the taxes imposed under this
article. The commissioner shall prescribe the forms or format for reporting the information
required in this article. (Act 2017-229, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-168.19.htm - 639 bytes - Match Info - Similar pages
11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling act;
rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request
of the municipal governing body, engage the Department of Revenue to collect and administer
their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d),
the Department of Revenue shall collect and administer the municipal sales, use, rental, and
lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute
reports, forms, and other information as may be necessary to provide for the collection and
administration of any municipal tax it collects and administers and, on request, shall make
all reports available for inspection by the governing body of the municipality. In collecting
and administering a municipal sales, use, rental, or lodgings tax, the department shall have
all the authority and duties as it has in connection with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-208.htm - 6K - Match Info - Similar pages
25-2-2
Section 25-2-2 Duties generally. (a) The general functions and duties of the Department of
Labor shall be as follows: (1) To administer all labor laws and all laws relating to the relationship
between employer and employee, including laws relating to hours of work, and working conditions
in places of employment. (2) To make or cause to be made all necessary inspections to determine
whether or not the laws, the administration of which is delegated to the Department of Labor,
and rules and regulations issued pursuant thereto, are being complied with by employers and
employees, and to take such action as may be necessary to enforce compliance; provided, however,
that there shall be no inspection of boilers which have been inspected, approved, and insured
by an insurance company authorized to do business in the State of Alabama. Provided, however,
that this provision may not prevent compliance verification by the department. (3) To propose
to the board of appeals, provided for in this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-2-2.htm - 8K - Match Info - Similar pages
40-13-55
Section 40-13-55 Rules and regulations; accounting. (a) The department shall administer and
collect this tax and shall promulgate rules and regulations necessary and reasonable for the
administration of this article. It shall be the duty of the department to include in such
regulations an appropriate method to allocate funds collected to the county where the severed
material was severed or processed. Any records related to the collection, distribution, and
enforcement of this tax in a particular county, including serverance tax returns, shall be
made available to the county commission of the county upon request from the county commission.
(b) The department and producers shall use the inventory accounting principle known as "first
in-first out" in determining the tax payable on stockpiles or inventories of severed
material sold, and to which county the tax revenue should be allocated, regardless of where
the severed material is stored or sold. Any records detailing the allocation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-55.htm - 1K - Match Info - Similar pages
11-51-207
Section 11-51-207 Collection of taxes by Department of Revenue - Generally; municipal rental
tax levy. (a) The governing body of a municipality may pass an ordinance or resolution requiring
the Department of Revenue to administer and collect any taxes levied and assessed under the
provisions of this article, or any general, special, or local law relating to the levy or
administration of a municipal sales and use, rental, or lodgings tax. In all cases where the
governing body of a municipality provides by ordinance or resolution for the administration
and collection of any taxes levied under the provisions of this article, or any general, special,
or local law relating to the levy or administration of a municipal sales and use, rental,
or lodgings tax by the Department of Revenue, administration and collections shall be made
under the same provisions and procedures provided for by Sections 11-51-180 to 11-51-185,
inclusive. (b) Any municipal rental tax levy administered and collected by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-207.htm - 1K - Match Info - Similar pages
40-17-168-19
Section 40-17-168-19 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE OCTOBER 1, 2017. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. §40-17-168.19.
The commissioner may adopt rules necessary to effectuate the reporting, collection, administration,
and enforcement of the taxes imposed under this article. The commissioner shall prescribe
the forms or format for reporting the information required in this article. (Act 2017-229,
§3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-168-19.htm - 799 bytes - Match Info - Similar pages
40-20-4
Section 40-20-4 Enforcement of article; collection of taxes; statements to be filed and records
kept; inspection of records; hearings and compelling attendance of witnesses; rules and regulations.
(a) The department is hereby authorized and directed to administer and enforce the provisions
of this article and to collect all of the taxes levied under the provisions hereof. Every
person producing or in charge of production of oil and gas shall file a return with the department
by the 15th day of the second calendar month following the month of production, on forms the
department prescribes which must contain a printed declaration that the information being
reported is made under the penalty of perjury, and which must be subscribed by the person
who completes such forms, showing the location of each producing property operated or controlled
by such producer during the reporting period; the number and kind of wells thereon; the kind
of oil or gas produced; the gross quantity thereof...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-4.htm - 2K - Match Info - Similar pages
22-6-197
Section 22-6-197 Privilege assessment - Recordkeeping; promulgation of rules. (a) It shall
be the duty of each PACE provider subject to this article to keep and preserve suitable books
and records as may be necessary to determine the amount of assessment for which it is liable
under this article. The books and records shall be kept and preserved for a period of not
less than three years, and all 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, except that the department may provide
such information to the Medicaid Agency as necessary for the proper administration of the
Medicaid program, or for the department's proper administration of the assessment levied by
this article. (c) The department, from time to time, as it deems desirable, shall promulgate
reasonable rules as necessary to provide for the orderly and efficient...
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