40-2A-17
Section 40-2A-17 Allocation , etc., of gross income, deductions, etc., between entities
controlled by the same interests; improper contingent fees. For purposes of the tax imposed
in Chapter 18 of this title, the following rules shall apply: (a) In any case of two or more
organizations, trades, or businesses (whether or not affiliated within the meaning of 26 U.S.C.
§ 1504) owned or controlled directly or indirectly by the same interests, the Commissioner
of the Alabama Department of Revenue may distribute, apportion, or allocate gross income,
deductions, credits, or allowances, if the commissioner determines that such distribution,
apportionment, or allocation is necessary in order to prevent evasion of Alabama income taxes
or to clearly reflect the income of any such organization, trade, or business. (b) Any transaction
based upon tax planning advice, tax return preparation advice, or tax return preparation services
with respect to which an improper contingent fee is directly or...
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40-7-21
Section 40-7-21 Failure to fill out schedules or lists or give information or subscribe
oaths; authority for enforcement of imposed taxes. (a) It shall be a Class C misdemeanor for
any taxpayer, or attorney or agent of any taxpayer having authority to make tax returns, to
fail, neglect, or refuse on demand of the tax assessor, county revenue commissioner, or other
assessing official, to fill out or have filled out the schedule or list herein provided for,
or to fail to give the information herein provided for, or to fail, refuse, or neglect, to
take and subscribe to the oath or affirmation required to such schedules or fail to return
the same to the assessing official as prescribed by law. (b) The county tax assessor, the
county revenue commissioner, or other county assessing official, the Department of Revenue,
their agents, and designated representatives, shall have authority to audit, examine, and
inspect any and all records and property as needed to enforce the taxes imposed by...
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45-10-244.08
Section 45-10-244.08 Charge of State Department of Revenue: its disposition of tax proceeds.
The State Department of Revenue shall charge the county, for collecting the taxes authorized
to be levied herein, the costs of the department in collecting the taxes; provided such charge
shall not, in any event, exceed five percent of the total amount of the taxes collected hereunder.
Such charge for collecting the taxes for the county may be deducted each month from the tax
proceeds collected before the amount of the proceeds due the county for that month is certified
as provided in this section. The commissioner shall pay into the State Treasury all
taxes collected under this subpart, as such taxes are received by the State Department of
Revenue; and on or before the first of each successive month (commencing with the month next
succeeding the month in which the department makes the first collection of any of the taxes
authorized to be levied hereunder) the commissioner shall certify to the...
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45-14-243.07
Section 45-14-243.07 Charge for collection; disposition of funds. (a) The State Department
of Revenue shall charge Clay County for collecting the special county tax levied under this
part such amount or percentage of total collections as may be agreed upon by the Commissioner
of Revenue and the Clay County Commission, but such charge shall not, in any event, exceed
10 percent of the total amount of the special county tax collected in the county under this
part. Such charge for collecting such special tax may be deducted each month from the gross
revenues from such special tax before certification of the amount of the proceeds thereof
due Clay County for that month. The Commissioner of Revenue shall pay into the State Treasury
all tax collected under this part, as such tax is received by the Department of Revenue, and
on or before the first day of each successive month (commencing with the month following the
month in which the department makes the first collection hereunder) the...
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45-2-244.107
Section 45-2-244.107 Charge for collection; disposition of funds. The State Department
of Revenue shall charge Baldwin County for collecting the special county tax levied under
this subpart such amount or percentage of total collections as may be agreed upon by the Commissioner
of Revenue and the Baldwin County Commission, but such charge shall not, in any event, exceed
10 percent of the total amount of the special county tax collected in the county under this
subpart. Such charge for collecting such special tax may be deducted each month from the gross
revenues from such special tax before certification of the amount of the proceeds thereof
due Baldwin County for that month. The Commissioner of Revenue shall pay into the State Treasury
all tax collected under this subpart, as such tax is received by the Department of Revenue,
and on or before the first day of each successive month (commencing with the month following
the month in which the department makes the first collection...
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11-3-11.2
Section 11-3-11.2 Collection of local taxes - County commission. (a) The county commission
may, by ordinance or resolution, administer and collect, or contract for the collection of,
any local sales and use taxes or other local county taxes levied or authorized to be levied
by a general or local act. Where the county commission provides by ordinance or resolution
for the administration and collection of the local taxes, the collection of the local sales
and use taxes shall occur at the same time as state sales and use taxes are due to be paid
to the Department of Revenue, unless otherwise provided by law. (b) Any county commission
which elects to administer and collect, or contract for the collection of, any local sales
and use taxes or other local taxes, shall have the same rights, remedies, power and authority,
including the right to adopt and implement the same procedures, as would be available to the
Department of Revenue if the tax or taxes were being administered, enforced, and...
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45-22-243.37
Section 45-22-243.37 Charge for collection. The Department of Revenue shall charge Cullman
County for collecting the tax levied pursuant to this subpart in an amount or percentage of
total collections as may be agreed upon by the commissioner and the Cullman County Commission.
The charge shall not exceed five percent of the total amount of the tax collected in the county.
The charge may be deducted each month from the gross revenues from the tax before certification
of the amount of the proceeds due Cullman County for that month. The Commissioner of Revenue
shall pay into the State Treasury all amounts collected under this subpart, as the tax is
received by the department, on or before the first day of each successive month. The commissioner
shall certify to the Comptroller the amount collected and paid into the State Treasury for
the benefit of Cullman County during the month immediately preceding the certification. The
Comptroller shall issue a warrant each month payable to the...
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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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11-51-90
Section 11-51-90 Municipal business licenses; branch offices; application. (a) All municipalities
shall have the following powers: (1) To license any exhibition, trade, business, vocation,
occupation, or profession not prohibited by the Constitution or laws of the state which may
be engaged in or carried on in the municipality. (2) To fix the amount of licenses, the time
for which they are to run, not exceeding one license year, to provide a penalty for doing
business without a license, and to charge a fee not exceeding ten dollars ($10) for issuing
each license. The issuance fee shall be increased every five license years by the Department
of Revenue by an amount equal to the percentage increase, if any, in the U.S. Department of
Labor's Producer Price Index during that five-year period, rounded to the nearest dollar,
with the base year being 2006. The Department of Revenue shall notify all municipalities and
the Alabama League of Municipalities of any such fee increase no later than...
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40-13-34
Section 40-13-34 Inspection of books of persons engaged in severing of coal or lignite;
issuance of forms and making of rules, regulations and promulgations by Department of Revenue
generally; delinquent penalty. (a) The relevant books of every person engaged in the severing
of coal or lignite in the State of Alabama shall be open to inspection by duly authorized
agents of the Department of Revenue selected or appointed for the purpose of aiding in the
collection and enforcement of the tax imposed by this article. (b) The Department of Revenue
is authorized and empowered to issue such forms and to make reasonable rules, regulations
and promulgations as may be necessary to enforce and collect the tax imposed by this article,
including the imposition of a delinquent penalty not to exceed 10 percent of the amount of
such tax; provided, however, that such penalty may be waived by the Department of Revenue
if a good and sufficient reason therefor is shown. (Acts 1977, No. 598, p. 799, §5;...
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