40-14A-25
Section 40-14A-25 Filing of returns. (a) Every taxpayer shall file a privilege tax return,
which shall include the public record disclosures required by Section 10-2B-16.22, with the
department for every taxable year for which it is subject to the tax levied by this article.
A disregarded entity that is owned by an individual, general partnership, or other entity
not subject to the tax levied by this article shall file a return and pay the tax levied on
it by this article. Except as provided in Section 40-14A-22(f) (4), the return required by
this section is due no later than the corresponding federal income tax return as required
to be filed as provided under federal law. In the case of a taxpayer's initial return, two
and one half months after the taxpayer comes into existence, qualifies or registers to do
business, or commences doing business in Alabama as the case may be. A disregarded entity
that is required to file a return by this section shall file the return not later than the...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14A-25.htm - 3K - Match Info - Similar pages

40-21-103
storage, delivery, or transmission of electricity, natural gas, or domestic water; (5) Whenever
electricity purchased for storage, use, or other consumption is used or consumed by a manufacturer
or compounder in an electrolytic or electrothermal manufacturing or compounding process; (6)
Whenever natural gas purchased for storage, use, or other consumption is used or consumed
by a manufacturer or compounder as a chemical raw material in the manufacturing or compounding
of tangible personal property, but not as fuel or energy; (7) Whenever natural gas
purchased for storage, use, or other consumption is used by a manufacturer or compounder to
chemically convert raw materials prior to the use of such converted raw materials in an electrolytic
or electrothermal manufacturing or compounding process; (8) Whenever the sales price of said
utility services shall be included as a part of the gross receipts or gross sales of a utility
subject to the utility gross receipts tax for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-103.htm - 2K - Match Info - Similar pages

22-56-4
right to be served through general services available to all citizens. (3) The right to choose
to live, work, be educated, and recreate with persons who do not have disabilities. (4) The
right to be presumed competent until a court of competent jurisdiction, abiding by statutory
and constitutional provisions, determines otherwise. (5) The right to vote and otherwise participate
in the political process. (6) The right to free exercise of religion. (7) The right to own
and possess real and personal property. Nothing in this section shall affect existing
laws pertaining to conveyance of real or personal property. (8) The right to make contracts.
(9) The right to obtain a driver's license on the same basis as other citizens. (10) The right
to social interaction with members of either sex. (11) The right to marry and divorce. (12)
The right to be paid the value of work performed. (13) The right to exercise rights without
reprisal. (b) In addition, the rights of consumers of mental health...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-56-4.htm - 6K - Match Info - Similar pages

37-3-33
Section 37-3-33 Municipal privilege license fees or taxes. (a) Any incorporated city or town
in this state shall have the right by proper ordinance to tax and collect reasonable privilege
license fees or taxes from any motor bus terminal or any person operating any terminal or
station facilities for transportation of passengers, property or express transported by motor
carrier and any motor carrier as defined by this chapter where such motor carrier does business
in said city or town by receiving passengers or freight for transportation for hire between
said city or town and another point in Alabama; provided, that said privilege license or tax
shall not exceed the sum of $25.00 in incorporated cities or towns of less than 5,000 inhabitants,
that said privilege license or tax shall not exceed the sum of $100.00 in incorporated cities
or towns of over 5,000 and less than 25,000 inhabitants, that said privilege license or tax
shall not exceed the sum of $200.00 in incorporated cities or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-3-33.htm - 2K - Match Info - Similar pages

40-14A-26
Section 40-14A-26 Remittance and disposition of tax. The tax levied by this article shall be
due at the same time the return is due. Remittance of the tax levied by this article shall
be made to the department at Montgomery, Alabama, for deposit to the State Treasurer of Alabama.
In addition to all other appropriations heretofore or hereinafter made, there is hereby appropriated
to the department for the fiscal year ending September 30, 2000, such amount as is reasonably
required to offset its conversion costs as a first charge against the revenues from the tax
levied by this article. The department and the Secretary of State shall each promulgate a
regulation listing those persons who are authorized to execute the privilege tax return and
the extension request, and the annual report, respectively, which shall permit the taxpayer's
return preparer to execute any of those forms on behalf of the taxpayer. For all subsequent
years, there shall be appropriated to the department as a first...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14A-26.htm - 2K - Match Info - Similar pages

40-26B-7
Section 40-26B-7 Reduction or elimination of revenues prohibited while tax in effect. No revenues
resulting from the tax established by this article and applied to increases in covered services
or reimbursement levels or other enhancements of the Medicaid Program adopted by the Alabama
Medicaid Agency as a result of revenues made available under the tax levied by this article
shall be subject to reduction or elimination while said tax is in effect. (Acts 1991, No.
91-124, p. 148, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26B-7.htm - 796 bytes - Match Info - Similar pages

11-42-84
Section 11-42-84 Assessment and collection of privilege or license tax from operators of common
carriers, street railroads, etc., in territory exempt from taxation. (a) The council or governing
body of the city may annually assess and collect for and in behalf of the city a privilege
or license tax from the operator of each and every common carrier, street railroad, waterworks,
telephone and telegraph lines, or other quasi-public business which is operated or carried
on in whole or in part in the territory exempt from city taxation so long as the same is exempt
from city taxation under the provisions of this article on the following basis: The amount
of such license tax shall be in proportion to the capital employed within the territory exempt
from city taxation in such trade, business, or vocation and shall not exceed $2.00 per $1,000.00
where the capital employed does not exceed $100,000.00, and shall not exceed $1.00 per $1,000.00
on the excess of capital employed over $100,000.00...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-42-84.htm - 1K - Match Info - Similar pages

11-85-108
Section 11-85-108 Appropriation and pledge of funds for authority obligations. For the purpose
of providing funds to enable the authority to pay at their respective maturities the principal
of and interest on any bonds issued by it under this article and to accomplish the objects
of this article, there is hereby irrevocably pledged to these purposes, and hereby appropriated
the amount that may be necessary for those purposes from the receipts from the privilege or
license tax on providers of cellular radio telecommunication services levied in Section 40-21-121.
(Act 98-195, p. 338, §9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-85-108.htm - 901 bytes - Match Info - Similar pages

22-6-237
Section 22-6-237 Exemption from certain fees and taxes. Any other provision of law to the contrary
notwithstanding, integrated care networks as defined in this article are exempt from the payment
of any and all state, county, and municipal license fees, including any business privilege
or license tax heretofore or hereafter levied by the State of Alabama or any county or municipality
thereof. The exemptions provided by this section shall not extend to the individual health
care providers who are members of the integrated care networks. (Act 2015-322, §19.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-6-237.htm - 869 bytes - Match Info - Similar pages

27-45-2
Section 27-45-2 Definitions. As used in this article, the following terms shall have the respective
meanings herein set forth, unless the context shall otherwise require: (1) ALABAMA INSURANCE
CODE. Title 27 of the Code of Alabama 1975. (2) INSURER. Such term shall have the meaning
ascribed in Section 27-1-2. (3) PERSON. Such term shall have the meaning ascribed in Section
27-1-2. (4) COMMISSIONER and DEPARTMENT. Such terms, respectively, shall have the meanings
ascribed in Section 27-1-2. (5) CONTRACTUAL OBLIGATION. Any obligation under covered policies
or employee benefit plans. (6) COVERED POLICY OR PLAN. Any policy, employee benefit plan,
or contract within the scope of this article. (7) HEALTH INSURANCE POLICY. Any individual,
group, blanket, or franchise insurance policy, insurance agreement, or group hospital service
contract providing for pharmaceutical services, including without limitation, prescription
drugs, incurred as a result of accident or sickness, or to prevent same....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-45-2.htm - 3K - Match Info - Similar pages