|
16-46-5
Section 16-46-5 License for operation of schools; fees; financial stability. (a) No
private postsecondary institution, except those enumerated in Section 16-46-3, shall
operate within this state unless the private postsecondary institution first secures a license
from the Department of Postsecondary Education, regardless of whether the private postsecondary
institution enrolls Alabama students or has a physical presence within the State of Alabama.
Procedures for licensing and bonding of private postsecondary institutions operating courses
in separate locations shall be established in the rules and regulations pursuant to Section
16-46-7. (b) For all applicable private postsecondary schools or institutions that apply for
a license and that meet the criteria identified in this section, the Department of
Postsecondary Education shall issue a license to be publicly displayed on the premises where
the private postsecondary institution operates. (c) The application for a license for a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-46-5.htm - 8K - Match Info - Similar pages
40-23-31
Section 40-23-31 Department to make rules and regulations. The Department of Revenue
shall from time to time promulgate such rules and regulations for making returns and for ascertainment,
assessment and collection of the tax imposed hereunder as it may be deemed necessary to enforce
its provisions; and upon request shall furnish any taxpayer with a copy of such rules and
regulations. The department may adopt rules and regulations providing for the issuance of
permits to manufacturers to purchase tangible personal property without the payment to the
vendor of the sales tax, and providing for such manufacturer to report and pay such tax directly
to the department, in instances where the department determines that it is practically impossible
at the time of purchase for such manufacturer or his vendors to determine with any degree
of certainty the applicability of such tax, and that such provisions will facilitate and expedite
the collection of the tax which may be due from such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-31.htm - 1K - Match Info - Similar pages
40-9F-5
Section 40-9F-5 Recapture of credits; assessment. (a) Recapture of any of the credit
shall apply against the taxpayer who utilizes the credit, and any required adjustments to
basis due to recapture, shall be governed by Section 50 of the Internal Revenue Code.
(b) In the taxable year the certified rehabilitation is placed in service for any structure
for which a tax credit has been issued, the commission shall provide notice of the certified
rehabilitation and a copy of the appraisal provided by the owner to the taxing authority responsible
for the assessment of ad valorem taxes. Upon notification, the taxing authority responsible
for the assessment of ad valorem taxes shall complete a new assessment for the structure to
be used in the assessment of ad valorem taxes for the tax year in which the certified rehabilitation
was placed in service. (Act 2013-241, p. 579, §5; Act 2014-452, p. 1679, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9F-5.htm - 1K - Match Info - Similar pages
45-31-241
Section 45-31-241 Levy of tax for public school purposes. (a) In order to provide funds
for the benefit of the public schools in Geneva County, the Geneva County Commission or other
governing body of Geneva County is hereby authorized to levy and to provide for the assessment
and collection of any sales and use taxes generally paralleling the state sales and use taxes
in Geneva County or in any portion thereof as hereinafter provided, which tax or taxes shall
be in addition to any and all other county taxes heretofore or hereafter authorized by law
in Geneva County. Any such tax may be levied in Geneva County as a whole or there may be excluded
from the levy of any such tax, in the discretion of the governing body, any sales or use which
shall take place in any incorporated municipality in Geneva County in which the general administration
and supervision of public schools shall be vested in a city board of education. Such governing
body may, in its discretion, submit the question of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-241.htm - 3K - Match Info - Similar pages
11-54B-48
Section 11-54B-48 Collection of special assessment. (a) The self-help business improvement
district ordinance adopted by the municipality pursuant to Section 11-54B-46 shall
provide that the special assessment levied on the owners of the real property located within
the geographical area of the district shall be collected by the district management corporation,
by the offices of the municipal revenue department, or by the offices of the revenue commissioner,
who may be compensated for the service. Except in the case of an assessment against a designated
class of business, the ordinance shall also provide that the amount of any outstanding special
assessment levied on a parcel of real property, together with any accrued interest and penalties,
shall constitute a lien on the property. The lien shall take precedence over all other liens,
whether created prior or subsequent to the date of the special assessment, except a lien for
any of the following: (1) State, county, or municipal taxes....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-48.htm - 2K - Match Info - Similar pages
40-18-39
Section 40-18-39 Corporate returns. (a) Except as provided in subsection (c), every
corporation, joint stock company, or association subject to income tax under this chapter
shall file a return with the Department of Revenue for each taxable year, stating specifically
the items of its gross income and the deductions and credits allowed by this chapter. In cases
where receivers, trustees in bankruptcy, or assignees are operating the property or business
of corporations, such receivers, trustees, or assignees shall file returns for such corporations
in the same manner and form as corporations are required to file returns. Any tax due on the
basis of such returns filed by receivers, trustees, or assignees shall be collected in the
same manner as if collected from the corporations of whose business or property they have
custody and control. Returns shall be filed by the same date as the corresponding federal
income tax returns are required to be filed as provided under federal law. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-39.htm - 15K - Match Info - Similar pages
40-23-241
Section 40-23-241 Authorization of system; jurisdictional requirements; use by taxpayers;
penalties and interest. (a) All Alabama taxing jurisdictions shall authorize utilization of
the ONE SPOT system for any taxpayer required to file a state or local sales or use tax or
leasing or rental tax or lodgings tax return or remit the tax payments; provided, however,
that any taxpayer utilizing the ONE SPOT 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 electronic method of payment accepted by the local taxing jurisdiction
or its designee for which payment is being made. A local taxing jurisdiction may not accept
a tax return from a taxpayer without payment through the system unless the taxpayer has prior
approval from the local taxing jurisdiction to utilize a different approved electronic method
of payment. (b) No later than June 30, 2013, each local taxing jurisdiction shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-241.htm - 3K - Match Info - Similar pages
40-2B-1
Section 40-2B-1 Legislative findings. To increase public confidence in the fairness
of the state tax system, the state shall provide an independent agency to be known as the
Alabama Tax Tribunal to hear appeals of tax and other matters administered by the Department
of Revenue and certain self-administered counties and municipalities that choose to participate
with the Alabama Tax Tribunal to hear appeals of taxes levied by or on behalf of self-administered
counties or municipalities. Any judge of the Alabama Tax Tribunal shall have the requisite
knowledge and experience to hear and resolve disputes between taxpayers and the Department
of Revenue or taxpayers and any self-administered county or municipality that has elected
to participate with the Alabama Tax Tribunal. Such hearing shall take place only after the
taxpayer has had a full opportunity to settle any matter with the Department of Revenue or
with a self-administered county or municipality. There shall be no requirement of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-1.htm - 1K - Match Info - Similar pages
40-4-7
Section 40-4-7 Printing and furnishing blank forms; copy of returns. It is the duty
of the assessor to have printed, at the expense of the county, a sufficient number of assessment
blank forms in the form furnished and prepared by the Department of Revenue; and, upon request
of any taxpayer or state deputy tax assessor, the assessor shall furnish him with a copy or
copies for the use of such taxpayer in listing his property for taxation. Said blank forms
when filled out and returned to the tax assessor shall be known as the "tax return."
Upon demand of any person making a return of property for taxation, the assessor shall furnish
him with a copy of such return. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §35.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-4-7.htm - 1K - Match Info - Similar pages
41-10-730
Section 41-10-730 Failure to pay fee. In the event an employer fails to pay to the department
any amount required to be paid under this division, that amount may be assessed against the
employer in the same manner, including interest and penalties, as is prescribed for the assessment
of income tax under the provisions of Chapter 2A of Title 40. The employer may appeal from
any preliminary or final assessment in the same manner and subject to the same procedures
prescribed for income tax appeals by Chapter 2A of Title 40. When no appeal from a final assessment
is timely filed by the employer, execution may be issued upon the final assessment in the
same manner as is provided by law for the issuance of an execution by the department. (Act
2009-561, p. 1629, §4; §41-10-703 amended and renumbered by Act 2010-220, p. 365, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-10-730.htm - 1K - Match Info - Similar pages
|