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40-14A-22
Section 40-14A-22 Levy and amount of tax. (a) Levy of tax. There is hereby levied an annual
privilege tax on every corporation, limited liability entity, and disregarded entity doing
business in Alabama, or organized, incorporated, qualified, or registered under the laws of
Alabama. The tax shall accrue as of January 1 of every taxable year, or in the case of a taxpayer
organized, incorporated, qualified, or registered during the year, or doing business in Alabama
for the first time, as of the date the taxpayer is organized, incorporated, registered, or
qualifies to do business, or begins to do business in Alabama, as the case may be. The taxpayer
shall be liable for the tax levied by this article for each year beginning before the taxpayer
has been dissolved or otherwise ceased to exist or has withdrawn or forfeited its qualification
to do business in Alabama. The amount of the tax due shall be determined by multiplying the
taxpayer's net worth in Alabama by the rate determined in...
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27-45-6
Section 27-45-6 Compliance with article. It shall be unlawful for any insurer or any person
to provide any health insurance policy or employee benefit plan providing for pharmaceutical
services, including without limitation, prescription drugs, that does not conform to the provisions
of this article. (Acts 1988, No. 88-379, p. 565, §6.)...
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40-18-443
Section 40-18-443 (Effective for tax returns due on or after January 1, 2018) Requirements
of taxpayers. No person may provide tax preparation services for Alabama income tax returns,
unless an IRS issued Preparer Tax Identification Number is provided by such preparer when
submitting a return and signing as a paid preparer. (Act 2017-363, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-443.htm - 654 bytes - Match Info - Similar pages
40-12-128
Section 40-12-128 Mining of iron ore - Levy and amount of tax; limitation of actions. Every
person engaged in the business of mining iron ore or operating an iron ore mine in the State
of Alabama shall pay to the State of Alabama a license or privilege tax by the twentieth of
each month for the privilege of operating said iron ore mine during the current month in which
such payment is due an amount equal to $.03 per ton, of 2,240 pounds, on all iron ore mined
during the last preceding month in which said mine was operated according to the run of the
mine, whether such mine is an open mine or an underground mine, but no such tax shall be paid
to any county in this state. Railroad weights shall govern where said iron ore is loaded on
railroad cars in determining the amount of iron ore mined. In order that the industrial development
of the state may be best preserved and promoted and in order that any deleterious effect of
the tax levied in this section may be minimized, the Department of...
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40-13-8
Section 40-13-8 Termination of tax; application; reporting requirements. (a) The excise and
privilege tax imposed by this article shall terminate on October 1, 2021, unless extended
by an act of the Legislature of the State of Alabama. (b) For fiscal year beginning October
1, 2011, the tax shall apply to all severance of coal from October 1, 2011, through August
1, 2012, as well as the severance of coal after August 1, 2012. (c) No later than August 20,
2012, each producer shall file a report with the commissioner setting forth the tons of coal
severed for each month from October 2011 through July 2012. No later than the same date, the
producer shall remit the full amount of tax levied by Act 2012-386 for the tons of coal severed
during such months. (d) Any taxpayer who, prior to the required date, voluntarily reported
the production for the months from October 2011 until August 1, 2012, shall not be required
to make additional reports. Any voluntary payments made by such producer for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-8.htm - 2K - Match Info - Similar pages
40-18-441
Section 40-18-441 (Effective for tax returns due on or after January 1, 2018) Purpose. The
Alabama Taxpayer Protection and Assistance Act is enacted to protect consumers by establishing
a mechanism to ensure that qualified individuals provide tax preparation services in Alabama.
(Act 2017-363, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-441.htm - 607 bytes - Match Info - Similar pages
40-21-82
Section 40-21-82 Levy of tax; sourcing of gross sales or gross receipts from telegraph or telephone
services. (a) There is hereby levied, in addition to all other taxes of every kind now imposed
by law, and shall be collected as herein provided, a privilege or license tax against every
utility furnishing electricity, domestic water, or natural gas in the State of Alabama. The
amount of the tax shall be determined by the application of rates against gross sales or gross
receipts, as the case may be, from the furnishing of such services in the State of Alabama.
The tax shall be computed monthly with respect to each person to whom such services are furnished,
in accordance with the following table: If monthly gross sales or gross receipts respecting
a person are: The tax is: Not over $40,000 4% of such gross sales or gross receipts Over $40,000
but not over $60,000 $1,600 plus 3% of excess over $40,000 Over $60,000 $2,200 plus 2% of
excess over $60,000 (b) There is hereby levied a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-82.htm - 6K - Match Info - Similar pages
40-14A-21
Section 40-14A-21 Short title. This article shall be known and may be cited as the "Alabama
Business Privilege Tax Act of 1999." (Act 99-665, 2nd Sp. Sess., §2; Act 2000-705, p.
1442, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14A-21.htm - 501 bytes - Match Info - Similar pages
40-26B-6
Section 40-26B-6 Use of revenues; reimbursement. (a) The Alabama Medicaid Agency shall use
the revenues from the tax levied by this article in furtherance of the purposes of this article,
provided that any such uses shall be limited to those for which federal financial participation
under Title XIX of the Social Security Act is available. (b) Any reimbursement due a pharmaceutical
provider under the Medicaid Program shall be paid in a timely fashion. If the amount payable
is not in dispute and is not paid by the Alabama Medicaid Agency within 30 days of the due
date, interest on the amount due shall be charged. The interest shall be the legal amount
currently charged by the state. (Acts 1991, No. 91-124, p. 148, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26B-6.htm - 1K - Match Info - Similar pages
9-13-81
Section 9-13-81 Levy of severance tax; lien upon forest products, etc., for payment of tax.
To provide further for conservation of the natural resources of the state by protection of
the state's forests and development of the forestry program, there is levied and shall be
collected as provided in this article a privilege tax on every person who owns timber prior
to severance and engages or continues to engage in the state in the business of severing timber
or any other forest products from the soil for sale, profit, or commercial use whether as
owner, lessee, concessionaire, or contractor. The privilege tax imposed by this article is
in addition to other taxes now levied and shall be known as the forest products severance
tax. The tax, together with interest and penalties imposed by this article, shall be a lien
upon the forest products so severed and upon the product or products manufactured therefrom
until the tax imposed by this article with respect to such forest products shall...
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