26-16-31
Section 26-16-31 (Repealed effective for tax years beginning after December 31, 2005) State
income tax refund designation program - Authorization; procedure. (a) For the tax year beginning
October 1, 1983, and until the State Treasurer certifies that the assets in the Children's
Trust Fund exceed $10,000,000, a resident individual taxpayer who files an Alabama income
tax return and who is entitled to an income tax refund from the State Department of Revenue
sufficient to make a designation under this section may designate that $5, $10, $25 or other
sum of his or her refund be credited to the Children's Trust Fund. In the case of a joint
return of husband and wife who are entitled to a tax refund sufficient to make a designation
under this section, a designation may be made in the same denominations or sums of their refund
to be credited to the Children's Trust Fund. Such designation shall be made by marking the
appropriate box, printed on the return pursuant to subsection (b) of this...
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40-18-140
Section 40-18-140 Contribution designations. (a)(1) Each Alabama resident individual income
taxpayer desiring to contribute to any of the programs listed in subsection (b) may designate
an amount of his or her refund, rounded off in whole dollars, in an appropriate box on the
state income tax return form, to be credited to the program. (2) All future check-offs, duly
enacted by the Legislature subsequent to April 17, 2006, shall be accorded an appropriate
box on the state income tax return forms, subject to the terms and conditions prescribed herein,
without the requirement that they be added by amendment to this section. (b) Contributions
received for the following authorized charitable and nonpolitical income tax check-off recipients,
less costs of administration to the Department of Revenue not to exceed five percent, shall
be distributed and appropriated as provided herein: (1) Contributions to the Alabama Aging
Program shall be deposited with the State Treasurer into the Alabama...
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45-32-246.04
Section 45-32-246.04 Collection of taxes. (a) The taxes levied by this part shall be collected
by the Department of Revenue of the State of Alabama, at the same time and along with the
collection by that department of taxes levied and collected for the State of Alabama under
the provisions of the state sales tax law and the state use tax law, and all acts amendatory
thereof or supplementary thereto. All reports now required to be made to the Commissioner
of Revenue hereunder shall, on request made to the Department of Revenue, be made available
for inspection by the Greene County Commission or its designated agent, at reasonable times
during business hours. The State Department of Revenue shall prepare and distribute such reports,
forms, and other information as may be necessary for the collection of the county taxes levied
by this part, and shall have all the authority and duties in connection with such taxes as
are now given by law to the Department of Revenue or the Commissioner of...
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22-11C-4
Section 22-11C-4 Alabama Statewide Head and Spinal Cord Injury Registry. The State Health Officer
may establish, contingent on the availability of funding, within the Department of Public
Health the Alabama Statewide Head and Spinal Cord Injury Registry for the purpose of providing
accurate and up-to-date information about head and spinal cord injuries in Alabama and facilitating
the evaluation and improvement of head and spinal cord injuries prevention, diagnosis, therapy,
rehabilitation, and referral to coordinated, rehabilitation programs administered by other
state agencies. The purpose of these referrals shall be to ensure that these programs shall
provide eligible persons the opportunity to obtain the necessary rehabilitative services enabling
them to be referred to a vocational rehabilitation program or to return to an appropriate
level of functioning in their community. The State Committee of Public Health shall adopt
rules necessary to effect the purposes of this chapter,...
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40-18-444
Section 40-18-444 (Effective for tax returns due on or after January 1, 2018) Duties of the
department. (a) For taxable years beginning on or after January 1, 2018, the department, by
rule, shall require any income tax return preparer, as defined in this article, to include
his or her PTIN on any tax return prepared by the income tax return preparer and filed under
this chapter, or any claim for refund of tax imposed by this chapter. (b) The department shall
develop and by rule implement a program using the PTIN as an oversight mechanism to assess
returns, to identify high error rates, patterns of suspected fraud, and unsubstantiated basis
for tax positions by income tax return preparers. (c) The department, by rule, shall establish
formal and regular communication protocols with the Commissioner of the Internal Revenue Service
to share and exchange PTIN information on income tax return preparers who are suspected of
fraud, disciplined, or barred from filing tax returns with the...
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45-42-243.03
Section 45-42-243.03 Collection of taxes. The taxes imposed by this part shall be collected
by the State Department of Revenue at the same time and along with the collection by the department
of taxes levied and collected for the State of Alabama under Act 100 1959 Second Special Session
(Acts 1959, p. 298), and Article 11 of Chapter 20 of Title 51 of the Code of Alabama of 1940,
as the article had been last amended on September 1, 1959, and as it existed on that date,
and all reports now required to be made to the Commissioner of Revenue of the State of Alabama,
on request of the Department of Revenue, shall be available for inspection by the chair of
the county governing body of Limestone County, or his or her designated agent, at reasonable
times during business hours. The State Department of Revenue shall prepare and distribute
such reports, forms, and other information as may be necessary for the collection of the additional
taxes herein imposed, and shall have all the authority...
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27-12A-1
Section 27-12A-1 Definitions. As used in this chapter, the following terms shall have the following
meanings: (1) COMMISSIONER. The Alabama Commissioner of Insurance or his or her designee.
(2) DEPARTMENT. The Alabama Department of Insurance. (3) INSURANCE. As defined in Section
27-1-2, and specifically including any contract, arrangement, or agreement, in which one undertakes
to do any one of the following: a. Pay or indemnify another as to loss from certain contingencies
called risks. b. Pay or grant a specified amount or determinable benefit to another in connection
with ascertainable risk contingencies. c. Pay an annuity to another. d. Act as surety. For
the purposes of this chapter, insurance also includes any health benefit plan as defined in
Section 27-53-1. (4) INSURANCE PRODUCER or PRODUCER. As defined in Section 27-7-1. (5) INSURER.
A person entering into agreements, contracts of insurance, arrangements, or reinsurance, or
a health benefit plan, or a group health plan as...
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40-16-3
Section 40-16-3 Returns. (a) Every financial institution, no later than the due date, including
applicable extensions, for its corresponding federal income tax or federal information return,
shall make and file with the Department of Revenue a return, signed under the penalties of
perjury by its cashier, treasurer, or other authorized officer or employee, if a corporation,
or by a person or authorized employee in charge of the conduct of the business to be taxed
if an individual, firm, association, or other legal entity, in such form as may be prescribed
by the Department of Revenue, giving such detailed information as the Department of Revenue
may in its opinion require to determine the net income of the financial institution for the
taxable year, by the net income of which the excise tax is to be measured. (b) Qualified corporate
groups, as in this chapter defined, shall have the option to file one excise tax return on
a consolidated basis or to file separate returns. Qualified...
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40-18-30
Section 40-18-30 Return when accounting period changes. (a) Taxpayer filing separate returns.
If a taxpayer, with the approval of the Department of Revenue, changes the basis of computing
taxable income from the fiscal year to the calendar year, a separate return shall be filed
for the period between the close of the last fiscal year for which return shall be made and
the following December 31. If the change is made from the calendar year to the fiscal year,
a separate return shall be filed for the period between the close of the last calendar year
for which return was filed and the date designated as the close of the last fiscal year. If
the change is made from one fiscal year to another fiscal year, a separate return shall be
filed for the period between the close of the former fiscal year and the date designated as
the close of the new fiscal year. If a taxpayer filing the taxpayer's first return for income
tax keeps accounts on the basis of a fiscal year, the taxpayer shall file a...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
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