32-7A-11
Section 32-7A-11 Online insurance verification system - Notification upon inability
to verify existing insurance; proof of coverage; penalties. (a)(1) When the department is
unable to verify that liability insurance coverage exists for a motor vehicle registered or
required to be registered in this state, the department shall send the registrant notice via
U.S. mail at the last known address as reflected on the department's motor vehicle registration
records. The notice shall require that the registrant, within 30 calendar days of the date
of the notice, provide evidence of continuous liability insurance coverage for the vehicle
for the period specified by the department. The registration will be suspended unless either:
a. The registrant responds within the required time frame and the response establishes that
the registrant has not had a lapse in liability insurance coverage. The department shall then
indicate in its records that the insured is in compliance with this chapter. b. The...
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40-12-2
Section 40-12-2 Issuance; form of license; levy of county tax; actions for recovery
of tax. (a) Before any person, firm, or corporation shall engage in or carry on any business
or do any act for which a license by law is required, he, they, or it, except as otherwise
provided, shall pay to the judge of probate of the county in which it is proposed to engage
in or carry on such business or do such act, or to the commissioner of licenses or the state
Department of Revenue, as specified, the amount required for such license and shall comply
with all the other requirements of this title. (b) Upon the payment of the amount required
for said license and a fee of $1 herein provided for the issuance of such license and all
costs and fees and penalties which shall have accrued, or for which such person, firm, or
corporation shall have become liable in any proceedings commenced for the collection of such
license, or to enforce payment thereof, such probate judge, commissioner of licenses or...

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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For
the purpose of this division, the following terms shall have the respective meanings ascribed
by this section: (1) PERSON or COMPANY. Used interchangeably, includes any individual,
firm, copartnership, association, corporation, receiver, trustee, or any other group or combination
acting as a unit and the plural as well as the singular number, unless the intention to give
a more limited meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue
of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama.
(4) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit
sales and the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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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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41-23-153
Section 41-23-153 Establishment and administration of financing program. (a) The department,
in cooperation with public and private sector partners, shall establish a financing program
to provide financing to retailers to construct, rehabilitate, or expand grocery stores in
underserved communities in urban and rural low and moderate income areas. (b) The department
may contract with one or more qualified nonprofit organizations or community development financial
institutions to administer this program through a public-private partnership. The department
shall establish program guidelines, promote the program statewide, evaluate applicants, underwrite
and disburse grants and loans, and monitor compliance and impact. The department may develop
rules in accordance with the Administrative Procedure Act to carry out the program and to
meet the intent of this article. No more than 10 percent of the monies in the fund shall be
reserved for administrative and operational costs to manage the...
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45-1-243.07
Section 45-1-243.07 Applicability of state sales and use tax statutes. All provisions
of the state sales tax statutes with respect to payment, assessment, and collection of the
state sales tax, making of monthly reports and keeping and preserving records with respect
thereto, interest after the due date of the tax, penalties for failure to pay the tax, make
reports or otherwise comply with the state sales tax statutes, the promulgation of rules and
regulations with respect to the state sales tax, and the administration and enforcement of
the state sales tax statutes, which are not inconsistent with the provisions of this subpart,
when applied to the sales taxes authorized to be levied in Section 45-1-243.01, shall
apply to the sales taxes authorized to be levied in Section 45-1-243.01; and all provisions
of the state use tax statutes with respect to payment, assessment, and collection of the state
use tax, making quarterly reports and keeping and preserving records with respect...
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45-10-244.07
Section 45-10-244.07 Applicability of state sales and use tax statutes. All provisions
of the state sales tax statutes with respect to payment, assessment, and collection of the
state sales tax, making of monthly reports and keeping and preserving records with respect
thereto, interest after the due date of the tax, penalties for failure to pay the tax, make
reports or otherwise comply with the state sales tax statutes, the promulgation of rules and
regulations with respect to the state sales tax, and the administration and enforcement of
the state sales tax statutes, which are not inconsistent with the provisions of this subpart,
when applied to the sales taxes authorized to be levied in Section 45-10-244.01, shall
apply to the sales taxes authorized to be levied in Section 45-10-244.01, and all provisions
of the state use tax statutes with respect to payment, assessment, and collection of the state
use tax, making quarterly reports and keeping and preserving records with respect...
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45-10-244.36
Section 45-10-244.36 Applicability of state sales tax statutes. All provisions of the
state sales tax statutes with respect to payment, assessment, and collection of the state
sales tax, making of reports and keeping and preserving records with respect thereto, penalties
for failure to pay the tax, the promulgation of the rules and regulations with respect to
the state sales tax, and the administration and enforcement of the state sales tax statutes,
which are not inconsistent with the provisions of this subpart when applied to the tax authorized
to be levied in Section 45-10-244.32 shall apply to the county tax levied under this
subpart. The State Commissioner of Revenue and the State Department of Revenue shall have
and exercise the same powers, duties, and obligations with respect to the county tax levied
under this subpart that are imposed on such commissioner and department, respectively, by
the state tax statutes. All provisions of the state sales tax statutes that are made...
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45-11-247.05
Section 45-11-247.05 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE
2019 REGULAR SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
All provisions of the state sales and use tax statutes with respect to the payment, assessment,
and collection of the state sales and use tax, making of reports, keeping and preserving records,
penalties for failure to pay the tax, promulgating rules and regulations with respect to the
state sales and use tax, and the administration and enforcement of the state sales and use
tax statutes which are not inconsistent with this part shall apply to the tax levied under
this part. The State Commissioner of Revenue and the department shall have and exercise the
same powers, duties, and obligations with respect to the tax levied under this part that are
imposed on the commissioner and department by the state sales and use tax statutes. All provisions
of the state sales and use tax statutes that are made applicable by this part...
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45-14-243.06
Section 45-14-243.06 Applicability of parallel state provisions. All provisions of the
state sales tax statutes with respect to payment, assessment, and collection of the state
sales tax, making of reports and keeping and preserving records with respect thereto, penalties
for failure to pay the tax, the promulgation of rules and regulations with respect to the
state sales tax, and the administration and enforcement of the state sales tax statutes, which
are not inconsistent with the provisions of this part when applied to the tax levied in Section
45-14-243.02 shall apply to the county tax levied under this part. The State Commissioner
of Revenue and the State Department of Revenue shall have and exercise the same powers, duties,
and obligations with respect to the county tax levied under this part that are imposed on
such commissioner and department, respectively, by the state tax statutes. All provisions
of the state sales tax statutes that are made applicable by this part to the...
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