40-25-41
Section 40-25-41 Levied; amount; liability for payment; registration as responsible taxpayers; seizure of contraband. An excise tax is hereby imposed on the storage, use or other consumption in this state of tobacco products purchased at retail in an amount equal to that set out in Section 40-25-2 or to any additional amount or amounts of tobacco sales tax as may be otherwise levied or provided by law. Every person storing, using, or otherwise consuming in this state tobacco products purchased at retail shall be liable for the tax imposed by this article, and the liability shall not be extinguished until the tax has been paid to this state; provided, that if said tobacco products have attached thereto the stamps provided in said Section 40-25-2 as aforesaid, or as otherwise provided by law, or if said tax imposed by said Section 40-25-2 as aforesaid, or to any additional amount or amounts of tobacco sales tax as may be otherwise levied or provided by law has been paid by the seller of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-41.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-243.03.htm - 3K - Match Info - Similar pages
11-51-181
Section 11-51-181 Time of collection; inspection of reports by municipal governing body. Municipal taxes collected by the Department of Revenue shall be collected at the same time and along with the collection by the department of taxes levied and collected for the state under the provisions of Sections 40-23-1, 40-23-2, 40-23-2.1, 40-23-4 to 40-23-31, inclusive, 40-23-36, 40-23-37, except for those provisions relating to the tax rate, 40-23-38, Article 2 of Chapter 23 of Title 40, and Sections 40-26-1 to 40-26-21, inclusive, and all reports required to be made to the Commissioner of Revenue under this division shall, on request made to the Department of Revenue, be made available for inspection by the governing body of the city or town or its designated agent at reasonable times during business hours. (Acts 1965, 1st Ex. Sess., No. 203, p. 272, §2; Acts 1969, Ex. Sess., No. 176, p. 242; Act 98-192, p. 310, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-181.htm - 1K - Match Info - Similar pages
11-51-183
Section 11-51-183 Certification and disposition of taxes; charge for collection and administration; redistribution of over-charges; warrant; fees. (a) The Commissioner of Revenue shall deposit into the State Treasury all municipal taxes collected by the department under this division; and, on a bi-weekly basis, the commissioner shall certify to the Comptroller the amount of taxes collected under the provisions of this division for the approximate two-week period immediately preceding the certification and the amount to be distributed to each municipality, less collection and administration charges deducted, which shall be paid to the treasurer or other custodian of funds of the municipality within three days after certification thereof. (b) The Department of Revenue shall charge each municipality its actual cost for collecting and administering the municipal license taxes. Notwithstanding the previous sentence, the charge shall not exceed two percent of the amount collected for that...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-183.htm - 3K - Match Info - Similar pages
40-17-382
Section 40-17-382 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) All local taxing jurisdictions in the state shall authorize use of the system for any taxpayer required to file a return for a local motor fuel tax calculated on a per gallon basis and remit the tax payments. The return shall include, but not be limited to, the name of the store, the physical address of the store, the sales tax number of each store, the number of gallons of excise taxable motor fuel sold by the distributor to the store, the local excise tax paid, and any other information required by the department. Any taxpayer using the 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 method of payment accepted by the local taxing jurisdiction or its designee for which payment is being made. (b) Not later...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-382.htm - 3K - Match Info - Similar pages
40-18-413
Section 40-18-413 (Per Section 40-18-416, this section is repealed following the close of fiscal year 2020) Scope and use of Growing Alabama Credits. (a) A taxpayer is allowed a Growing Alabama Credit to be applied against the tax levied by this chapter. In no event shall the Growing Alabama Credit cause a taxpayer's income tax liability to be reduced by more than 50 percent. Unused credits may be carried forward for no more than five years. (b) Growing Alabama Credits shall be granted to taxpayers using an online system administered by the Department of Revenue. The online system shall allow taxpayers to agree to make a cash contribution to an economic development organization which was approved by the Renewal of Alabama Commission, as provided in Section 40-18-412. The online system shall ensure that credits are not granted for contributions to an economic development organization in excess of the amounts approved by the Renewal of Alabama Commission, as provided in Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-413.htm - 2K - Match Info - Similar pages
45-22-242.11
Section 45-22-242.11 Charge for collection. The State Department of Revenue shall charge Cullman County for collecting the county lodging taxes levied in this part an amount or percentage of total collections as may be agreed upon by the State Commissioner of Revenue and the Cullman County Commission, but the collection charge shall not in any event exceed 10 percent of the total amount of the special county taxes collected under this part. The charge for collecting the taxes for the county may be deducted each month from the taxes collected before certifying the amount of the proceeds from the taxes due to Cullman County each month. The State Commissioner of Revenue shall pay into the State Treasury all county taxes collected under this part as the taxes are received by the State Department of Revenue. On or before the first day of each successive month, commencing with the month following the month in which the department makes the first collections under this part, the commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-242.11.htm - 2K - Match Info - Similar pages
45-22-242.12
Section 45-22-242.12 Charge for collection. The State Department of Revenue shall charge Cullman County for collecting the county lodging taxes levied in this part an amount or percentage of total collections as may be agreed upon by the State Commissioner of Revenue and the Cullman County Commission, but the collection charge shall not in any event exceed 10 percent of the total amount of the special county taxes collected under this part. The charge for collecting the taxes for the county may be deducted each month from the taxes collected before certifying the amount of the proceeds from the taxes due to Cullman County each month. The State Commissioner of Revenue shall pay into the State Treasury all county taxes collected under this part as the taxes are received by the State Department of Revenue. On or before the first day of each successive month, commencing with the month following the month in which the department makes the first collections under this part, the commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-242.12.htm - 2K - Match Info - Similar pages
45-37-241.20
Section 45-37-241.20 Appeals from decisions of the Board of Equalization. (a) For the purpose of convenience and brevity this act shall be known and referred to as the Expeditious and Economical Tax Appeals Act. (b) This section shall apply only in Jefferson County. This section is alternative to and cumulative to Section 40-3-25; but when a taxpayer elects to take an appeal under this section from a decision or ruling of the board of equalization fixing the market value of the real property, Section 40-3-25 shall not be applicable to such appeal but in the event the taxpayer pays his or her taxes before a final decree in the case and is entitled to a refund then that portion of the section providing for a refund to the taxpayer shall be applicable or in the event of an increase the increase shall be payable as provided in the sections. (c) An appeal may be taken under this section from a decision of the board of equalization fixing the market value of real property, to the circuit...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-241.20.htm - 7K - Match Info - Similar pages
45-39-200.15
Section 45-39-200.15 Registration applications by mail. On or after the first day of August each year, and no later than the thirtieth of September, the county license commissioner shall mail a form requesting the information hereinafter specified to all owners of motor vehicles. The form shall be provided by the State Department of Revenue and shall contain spaces for the name and address of the owner of the motor vehicle, the make, the model and serial number of the vehicle, and such other information with respect thereto as the Department of Revenue may prescribe. The form shall also contain a space for the correct amount of the ad valorem taxes (state, county, school district, and municipal), the amount of the motor vehicle license due thereon, the issuance fee, and the mailing fee provided for herein; it shall also contain a space for the owner to fill in his or her present address if different from that shown in the application form and a space for his or her signature. The form...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-200.15.htm - 3K - Match Info - Similar pages
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