40-26B-72
Section 40-26B-72 Program administration. (a) The commissioner of the department shall administer
the assessment program created in this article. (b)(1) The department shall adopt rules pursuant
to the Alabama Administrative Procedure Act to implement this article. (2) Unless otherwise
provided in this article, the rules adopted under subdivision (1) shall not grant any exceptions
to or exemptions from the hospital assessment imposed. (3) The rules adopted under this article
shall include forms for: a. The proper imposition and collection of the assessment imposed;
and b. Enforcement of this article, including without limitation letters of caution or sanctions;
and c. Reporting of net patient revenue. (c) To the extent practicable, the department shall
administer and enforce this article and collect the assessments, interest, and penalty assessments
imposed under this article using procedures generally employed in the administration of the
department's other powers, duties, and...
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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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40-23-199
Section 40-23-199 Amnesty for certain uncollected remote use tax. (a) Subject to the limitations
set out in this section, an eligible seller participating in the program shall be granted
amnesty for any uncollected remote use tax that may have been due on sales made to purchasers
in the state for all periods preceding October 1, 2019. (1) The amnesty precludes assessment
for uncollected simplified sellers use tax together with any penalty or interest for sales
made during a period prior to October 1, 2019. (2) The amnesty provided in this section shall
be granted to any eligible seller who applies to participate in the program following acceptance
into the program by the department. (3) Amnesty is not available to an eligible seller with
respect to any matter or matters for which the eligible seller has received notice of the
commencement of an audit and the audit is not yet finally resolved, including any related
administrative and judicial processes. (4) Amnesty is not available for...
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40-29B-8
Section 40-29B-8 Penalties. (a)(1) For taxable periods beginning on or after January 1, 2017,
and before December 31, 2024, taxpayers that are granted amnesty and later fail to comply
with any payment or filing provision administered by the department shall be subject to the
penalty for underpayment due to negligence under subsection (c) of Section 40-2A-11, or a
civil penalty of one hundred dollars ($100), whichever is greater. (2) A taxpayer who delivers
or discloses a false or fraudulent application, document, return, or other statement to the
department in connection with an amnesty application is subject to the penalty for underpayment
due to fraud under subsection (d) of Section 40-2A-11, or a civil penalty of ten thousand
dollars ($10,000), whichever is greater. (b) Following the termination of the tax amnesty
period, if the commissioner issues a deficiency assessment for a period for which amnesty
was taken, the commissioner may impose penalties and institute civil or criminal...
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15-18-114
Section 15-18-114 Investigation by department regarding inmate suitability; notice required;
objections. Employees of the department are authorized to make investigations and recommendations
concerning the suitability of certain inmates for the program and otherwise to assist the
commissioner in the implementation of the program authorized by this article. Provided, however,
before an inmate can come under the SIR program, the sentencing judge and district attorney
shall be given 10 days' written notice. Provided, however, before an inmate can come under
the SIR program, the victim who has received physical injury or bodily harm as a result of
the crime for which the inmate was incarcerated shall receive notice in the form of a letter
from the district attorney or prosecuting attorney at the last known address, one week prior
to the inmate going on the SIR program. Provided, further, the district attorney or prosecuting
attorney involved in prosecution of said inmate shall receive...
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40-18-145
Section 40-18-145 Alabama Nongame Wildlife Program - Implementation; no rights of Department
of Conservation and Natural Resources. Repealed by Act 2006-503, p. 1145, §2, effective for
tax years beginning after December 31, 2005. (Acts 1982, No. 82-424, p. 666, §4.)...
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40-29B-2
Section 40-29B-2 Definitions. For the purposes of this chapter, the following terms have the
following meanings: (1) COMMISSIONER. The Commissioner of the Department of Revenue. (2) CONTACT
or CONTACTED. Previous contact of any kind with the department, or an agent of the department,
within two years prior to submitting an initial amnesty application. The term includes returns
filed for the tax types included in the application for tax periods beginning before the look-back
period. The term includes, but is not limited to, with regard to potential liability for the
type of tax identified in the amnesty application, any of the following: a. An audit or notice
of audit. b. Payment of tax. c. Registration for tax. d. Request for extension of time to
file. e. Making a payment of estimated tax. f. Filing a return. g. Non-compliance issued in
response to an application for a certificate of good standing or a certificate of compliance
by the taxpayer or on behalf of the taxpayer. (3) COURIER....
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40-29B-5
Section 40-29B-5 Waiver of interest and penalties; look-back periods. Notwithstanding any provision
of law to the contrary, the commissioner shall waive all of the interest and penalties associated
with the tax periods for which amnesty is granted. A limited look-back period shall apply
separately to each tax type. If the taxpayer has collected any tax without remitting the tax
to the department, the look-back period will be extended to include all periods, back to the
point of collection. (Act 2018-153, §5.)...
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45-37-243.04
Section 45-37-243.04 Bonds or securities. (a) Any person before engaging in selling any alcoholic,
spirituous, vinous, or fermented liquors in any county subject to this subpart shall file
with the judge of probate, license commissioner, director of county department of revenue,
or other public officer performing like duties in such counties a bond in the approximate
sum of two times the average monthly tax estimated by such official which shall be due by
the applicant. The bond filed with such official shall be in such form and amount as may be
approved by such official. If a bond is filed, it shall be executed by a surety company licensed
and duly authorized to do business in Alabama, shall be payable to the county subject to this
subpart, and be conditioned upon the prompt filing of true reports, and the bond shall be
conditioned upon the payment by the applicant to the judge of probate, license commissioner,
director of county department of revenue, or other public officer...
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16-60-354
Section 16-60-354 Administration of Career-Technical Dual Enrollment Program; allocation of
funds. (a) The Department of Postsecondary Education shall be responsible for administering
the Career-Technical Dual Enrollment Program, for promulgating rules necessary for the department
to implement the provisions of this article, and for allocating or disbursing the funds made
available by this article for qualifying educational expenses. However, the Department of
Postsecondary Education may annually allocate up to two hundred thousand dollars ($200,000)
of the funds received pursuant to this article for qualifying educational expenses for administrative
costs directly associated with implementing the provisions of this article. (b) The Department
of Postsecondary Education shall work with business and industry partners, the Alabama Workforce
Training Council, the Alabama Community College System, and the Regional Workforce Development
Councils to ensure that the funds received pursuant to...
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