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40-29-71
Section 40-29-71 Automatic refund. Where the Department of Revenue determines that a taxpayer
is entitled to a refund, the Department of Revenue shall automatically refund to that taxpayer
the amount of any excess tax so paid to the State of Alabama; provided, however, that the
statute of limitations provisions of the applicable tax law shall apply. (Acts 1983, 4th Ex.
Sess., No. 83-891, p. 128, §22.)...
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40-14A-24
Section 40-14A-24 Net worth in Alabama. (a) A taxpayer's net worth in Alabama shall be determined
by apportioning the taxpayer's net worth computed under Section 40-14A-23 in the same manner
as prescribed for apportioning income during the determination period for purposes of the
income tax levied by Chapter 18, or the manner in which the income would be apportioned if
the taxpayer were subject to the income tax, or for the purposes of the financial institution
excise tax levied by Chapter 16; provided, however, that the net worth of insurers subject
to the insurance premium tax levied by Chapter 4A of Title 27 shall be apportioned on the
basis of the ratio of the insurer's Alabama premium income to its nationwide total direct
premiums as reflected on schedule T of the insurer's annual statement filed with the Commissioner
of Insurance for the then immediately preceding calendar year. (b) There shall be deducted
from the amount of net worth in Alabama as determined in accordance with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14A-24.htm - 8K - Match Info - Similar pages
40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection (f),
the tax imposed by this article shall be due and payable to the department monthly on or before
the 20th day of the month next succeeding each month during which the storage, use, or other
consumption of tangible personal property became taxable hereunder. (b) Every seller or person
engaged in making retail sales of tangible personal property for storage, use, or other consumption
in this state, who alternatively: (1) Maintains, occupies, or uses, permanently or temporarily,
directly or indirectly, or through a subsidiary, or agent by whatever name called, an office,
place of distribution, sales, or sample room or place, warehouse or storage place, or other
place of business; (2) Qualifies to do business or registers with the state to collect the
tax levied by this chapter; (3) Employs or retains under contract any representative, agent,
salesman, canvasser, solicitor, or installer operating in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-68.htm - 9K - Match Info - Similar pages
40-6-4.1
Section 40-6-4.1 Election to participate. Any official who is eligible to participate in the
supernumerary program provided by this chapter, and who is participating or eligible to participate
in any other state or county retirement program, shall elect whether he or she shall participate
in the supernumerary program or in the other retirement program. Election to participate in
the supernumerary program shall be made in writing to the county governing body of the county
in which the official is serving within 60 days following April 22, 1994; or within 60 days
after taking office as the official, whichever last occurs. If the official is participating
in any other state or county retirement program, he or she shall simultaneously withdraw from
that program. Upon election to participate in the supernumerary program, the official shall
immediately pay to the county tax collector or other official charged with collecting ad valorem
taxes, for each prior year of eligible service to which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-6-4.1.htm - 1K - Match Info - Similar pages
45-16-243.01
Section 45-16-243.01 Collection of tax; enforcement. The tax authorized to be levied by this
part shall be collected by Coffee County in the same manner and subject to the same exemptions
as the state lodging tax as provided in Chapter 26, Title 40. The tax herein levied shall
constitute a debt due the county. The tax, together with any interest and penalties, shall
constitute and be secured by a lien upon the property of any person from whom the tax is due
or who is required to collect the tax. The county shall receive the tax, enforce this part,
and have and exercise all rights and remedies otherwise currently applicable or which may
be provided for in the future for the collection of the state lodging tax by the Department
of Revenue. (Act 2019-171, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-243.01.htm - 1K - Match Info - Similar pages
38-4-2
Section 38-4-2 Application for assistance; investigation; determination of eligibility and
amount of assistance; notice to applicant. (a) Applications for Temporary Assistance for Needy
Families (TANF) cash assistance shall be made to the county department in the manner prescribed
by the state department and shall contain such information as the state department may require;
provided, that nothing contained in this chapter shall be construed as requiring the signing
of a pauper's oath on the part of any person making application for assistance hereunder.
An investigation and record shall be promptly made by the county department of the circumstances
of the applicant. Upon the completion of the investigation the county director shall determine
whether the applicant is eligible for assistance under the provisions of this chapter and
the rules and regulations of the state department and the amount of assistance he shall receive.
The county director shall give notice in writing to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/38-4-2.htm - 2K - Match Info - Similar pages
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
40-14A-35
Section 40-14A-35 (Repealed for taxable years beginning on or after January 1, 2002.) Filing
of returns. (a) Every corporation organized, incorporated, qualified, or registered under
Alabama law or doing business in Alabama as of the first day of a calendar year shall file
a return with the department. The return is due not later than March 15 of each year or, in
the case of a taxpayer not in existence, not qualifying to do business, or not doing business
in Alabama on January 1 of the taxable year, two and one-half months after the taxpayer either
comes into existence, qualifies or registers to do business, or commences doing business in
Alabama. In cases where receivers, trustees in bankruptcy, or assignees are operating the
property or business of taxpayers, those receivers, trustees, or assignees shall file returns
for the taxpayers in the same manner and form as the taxpayers are required to file returns.
Any tax due on the basis of returns filed by receivers, trustees, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14A-35.htm - 2K - Match Info - Similar pages
40-17-335
Section 40-17-335 Surety bond. (a) Upon approval of the application by the department, the
applicant shall file with the department a surety bond as herein provided: (1) Except as provided
under subdivision (3), the bond amount for an applicant for a license as a supplier, permissive
supplier, or terminal operator shall be in the approximate amount of twice the average monthly
tax liability, not to exceed two million dollars ($2,000,000). (2) Except as provided under
subdivision (3), the bond amount for an applicant for a license as an exporter, blender, importer,
or distributor shall be a minimum of two thousand dollars ($2,000) or the approximate amount
of twice the average monthly tax liability, whichever is greater. (3) The bond for distributors,
suppliers, and permissive suppliers who are licensed with the department on October 1, 2012,
shall remain at the amount that is filed with the department on that date, except as provided
under subsection (b). (4) For an applicant for a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-335.htm - 4K - Match Info - Similar pages
40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section,
it shall be unlawful for any person to print, publish, or divulge, without the written permission
or approval of the taxpayer, the return of any taxpayer or any part of the return, or any
information secured in arriving at the amount of tax or value reported, for any purpose other
than the proper administration of any matter administered by the department, a county, or
a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical
information pertaining to taxes may be disclosed at the discretion of the commissioner or
his or her delegate to the legislative or executive branch of the state. Upon request, the
commissioner or his or her delegate may make written disclosure as...
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