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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