40-23-192
Section 40-23-192 Simplified Sellers Use Tax Remittance Program. (a) There is hereby
established The Simplified Sellers Use Tax Remittance Program designed to allow an eligible
seller who participates in the program to collect, report, and remit the simplified sellers
use tax authorized herein in lieu of the sales or use taxes otherwise due by or on behalf
of Alabama customers who have purchased items from the eligible seller that were shipped or
otherwise delivered into Alabama by the eligible seller. Participation in the program shall
be by election of the eligible seller and only those eligible sellers accepted into the program
as set out herein shall collect and remit the simplified sellers use tax. Participation in
the program shall not be construed as subjecting an eligible seller to franchise, income,
occupation, or any other type of taxes or licensing requirements levied or imposed by the
state of Alabama or any locality. (b) The program shall be administered by the department,...

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41-9-219.4
Section 41-9-219.4 Recapture of tax credit; notice (a) The Department of Revenue shall
recapture, from the taxpayer that claimed or is entitled to claim the credit on a return,
the tax credit allowed under this article if, at any time during the seven-year period beginning
on the date of the original issue to the qualified equity investment in a qualified community
development entity, one of the following occurs: (1) Where any amount of the federal tax credit
available with respect to a qualified equity investment that is eligible for a tax credit
under this article is recaptured under Section 45D of the Internal Revenue Code of
1986, as amended, the Department of Revenue's recapture shall be proportionate to the federal
recapture with respect to that qualified equity investment, and may then reallocate the recaptured
credits to other qualified taxpayers in the year of recapture, without regard for the annual
allocation limitation found in Section 41-9-219.2. (2) The Department of...
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45-39-244.02
Section 45-39-244.02 Monthly report; records; penalties. (a) The taxes levied by this
part, 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 part 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
the 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 the tax until after...
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45-48-244.02
Section 45-48-244.02 Monthly report; records; penalties. (a) The taxes levied by this
subpart, 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 subpart 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 the tax until...
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40-17-382
Section 40-17-382 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018
REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) All
local taxing jurisdictions in the state shall authorize use of the system for any taxpayer
required to file a return for a local motor fuel tax calculated on a per gallon basis and
remit the tax payments. The return shall include, but not be limited to, the name of the store,
the physical address of the store, the sales tax number of each store, the number of gallons
of excise taxable motor fuel sold by the distributor to the store, the local excise tax paid,
and any other information required by the department. Any taxpayer using the system for filing
an electronic tax return for a local taxing jurisdiction shall be required to simultaneously
remit payment through the system or through another method of payment accepted by the local
taxing jurisdiction or its designee for which payment is being made. (b) Not later...
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40-23-24
Section 40-23-24 Itinerant vendors to file bond. For the purpose of securing the payment
of any tax, penalties or interest due or which may become due under the provisions of this
division, every itinerant vendor engaged in the business of selling tangible personal property
at retail in this state is required to file a bond with the Department of Revenue, conditioned
upon the payment of any tax, penalty or interest due or to become due under this division
and upon faithful observance of the provisions of the division. Such bond shall be effective
for a period of one year from date of issuance and shall be fixed by the department in an
amount equal to the tax estimated due or to become due under the provisions of this division,
but not less than $100 nor more than $1,000, and shall have a surety or sureties satisfactory
to the department. It shall be filed with the department within 10 days after notice in writing
has been issued by the commissioner or any person designated by him in...
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40-25-2.1
Section 40-25-2.1 Tax on cigar wrappers. (a) For the purposes of this section,
the following terms shall have the respective meanings ascribed to them by this section:
(1) CIGAR WRAP. An individual tobacco wrapper that is made wholly or in part from tobacco,
including reconstituted tobacco, whether in the form of tobacco leaf, sheet, or tube, if the
wrap is designed to be offered to or purchased by a consumer. (2) COMMISSIONER. The Commissioner
of the Department of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue
of the State of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied
less costs of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON.
Individuals, firms, corporations, partnerships, companies, or other agencies, associations,
incorporated or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE
SALE. A sale of tangible personal property by wholesalers to licensed retail...
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40-18-31.2
Section 40-18-31.2 Factor presence nexus standard for business activity. (a)(1) Individuals
who are residents or domiciliaries of this state and business entities that are organized
or commercially domiciled in this state have substantial nexus with this state. (2) Nonresident
individuals and business entities organized outside of the state that are doing business in
this state have substantial nexus and are subject to the taxes provided for in Chapters 14A,
18, and 16 of this title, when in any tax period the property, payroll, or sales of the individual
or business in the state, as they are defined in subsection (d), exceeds the thresholds set
forth in subsection (b). (b) Substantial nexus is established if any of the following thresholds
are exceeded during the tax period: (1) A dollar amount of fifty thousand dollars ($50,000)
of property. (2) A dollar amount of fifty thousand dollars ($50,000) of payroll. (3) A dollar
amount of five hundred thousand dollars ($500,000) of sales, as...
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2-6A-2
Section 2-6A-2 Farm Crisis and Transition Program and Commission established; members;
chairman; powers and duties; use of physical facilities of other agencies; rules and regulations;
advisory committee. There is hereby established the Farm Crisis and Transition Program of
the State of Alabama (herein called "the program") which shall come into existence
upon April 29, 1986, and shall continue for a period ending on September 30, 1991, unless
earlier terminated by action of the Legislature. The program shall be under the direction
and control of the Farm Crisis and Transition Program Commission (herein called "the
commission"), which shall consist of the Commissioner of Agriculture and Industries of
the state, the Chairman of the Agriculture, Conservation and Forestry Committee of the Senate
of Alabama, the Chairman of the Agriculture and Forestry Committee of the House of Representatives
of Alabama, the Director of the Alabama Department of Economic and Community Affairs and the...

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40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (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 the person on account of the business
activities engaged in and in the amount to be determined by the application of rates against
gross receipts, as follows: Upon every person, firm or corporation engaged or continuing within
this state in the business of contracting to construct, reconstruct or build any public highway,
road, bridge, or street, an amount equal to five percent of the gross receipts derived from
performance of such contracts. The term "gross receipts" is herein defined to include
only those amounts derived and received by the contractor from the performance of such contracts.
(b) The proceeds of the taxes levied by this section, after deduction of the cost of
administration and collection of such taxes, shall be distributed as follows: (1)...
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