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40-25-4.1
Section 40-25-4.1 Wholesalers and distributors to affix stamps. (a) Notwithstanding
any other laws, the only persons or businesses who may be licensed to buy and affix the tax
stamps of the Alabama Department of Revenue required by law to packages of tobacco products
are wholesalers and distributors who buy the tobacco products direct from the manufacturer,
or an affiliate of the manufacturer, except that the manufacturer of the product may be allowed
to affix the stamps to a tobacco product for the following purposes: (1) Trademark registration.
(2) Promotions of the product. (3) Test-marketing the product. (b) In order for a manufacturer
to affix tax stamps to a tobacco product for a purpose described in subsection (a), the manufacturer
shall give at least four weeks written notice to the Commissioner of the Department of Revenue
of such intention along with full details of the exceptional event, including, but not limited
to: (1) The nature of the promotion. (2) The location and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-4.1.htm - 1K - Match Info - Similar pages
40-29-20
Section 40-29-20 Lien for taxes - Generally. If any person liable to pay any tax, other
than ad valorem tax, neglects or refuses to pay the same, the amount (including any interest,
additional amount, addition to tax, or assessable penalty together with any costs that may
accrue in addition thereto) shall be a lien in favor of the State of Alabama upon all property
and rights to property, whether real or personal, tangible or intangible, belonging to such
person. The Department of Revenue shall give notice of lien to the taxpayer. If the taxpayer
shall file with the Department of Revenue a bond in double the amount of the lien filed, with
surety or sureties to be either a surety company authorized to do business in Alabama or such
individual property owners, not less than three in number, as are recommended by the judge
of probate of the county in which the notice of lien is recorded, conditioned to pay all such
tax, interest penalty, additional amount or addition to such tax, together...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-20.htm - 2K - Match Info - Similar pages
45-26-242.24
Section 45-26-242.24 Payment of ad valorem vehicle tax prerequisite to issuance of license
or transfer; certificate of assessment. To prevent motor vehicles from escaping taxation and
to provide for a more efficient procedure for the assessment and collection of taxes due on
motor vehicles, no licenses shall be issued to operate motor vehicles on the public highways
of this state, nor shall any transfer be made by the revenue commissioner until the ad valorem
tax on the vehicles has been paid to the county for the preceding year as evidenced by receipt
from the revenue commissioner. Every person, firm, or corporation driving or owning a motor
vehicle who desires to operate a motor vehicle on the public highways of Alabama shall first
return the motor vehicle for ad valorem taxation purposes to the revenue commissioner who
shall issue a certificate of assessment on a form prescribed by the state Department of Revenue,
shall collect the taxes shown on the certificate, and shall make a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-242.24.htm - 1K - Match Info - Similar pages
45-36-241.44
Section 45-36-241.44 Payment of tax required for issuance of license. To prevent motor
vehicles from escaping taxation and to provide for a more efficient procedure for assessment
and collection of taxes due on same, no licenses shall be issued to operate motor vehicles
on the public highways of this state, nor shall any transfer be made by the revenue commissioner
until the ad valorem tax on such vehicles shall have been paid to the county for the preceding
year as evidenced by receipt from the revenue commissioner. Every person, firm, or corporation
driving or owning a motor vehicle who desires to operate a motor vehicle on the public highways
of Alabama shall first return such motor vehicle for ad valorem taxation purposes to the revenue
commissioner who shall issue a certificate of assessment on a form prescribed by the State
Department of Revenue, shall collect the taxes shown thereon, and shall make a duplicate of
the tax receipt and keep same on file in his or her office. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-241.44.htm - 1K - Match Info - Similar pages
11-51-210
Section 11-51-210 Standard singular and multiple jurisdictional tax forms. (a) By December
31, 1998, the Department of Revenue shall develop and promulgate in the form of a proposed
agency rule a standard multi-jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of municipal and county sales, use, rental, and lodgings taxes
for those municipalities and counties for which the department serves as the collecting agent
from time to time. (b) By December 31, 1998, a committee consisting of three representatives
appointed by the Alabama League of Municipalities (ALM), who shall be municipal employees,
officials, or attorneys, and three representatives appointed by the Association of County
Commissions of Alabama (ACCA), who shall be county employees, officials, or attorneys, shall
develop a standard multiple jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of all county and municipal sales, use, rental, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-210.htm - 8K - Match Info - Similar pages
16-6D-9
Section 16-6D-9 Tax credit claims; administrative accountability; verification of requirements;
rules and procedures. (a)(1) An individual taxpayer who files a state income tax return and
is not claimed as a dependent of another taxpayer, a taxpayer subject to the corporate income
tax levied by Chapter 18 of Title 40, an Alabama S corporation as defined in Section
40-18-160, or a Subchapter K entity as defined in Section 40-18-1 may claim a credit
for a contribution made to a scholarship granting organization. If the credit is claimed by
an Alabama S corporation or Subchapter K entity, the credit shall pass through to and may
be claimed by any taxpayer eligible to claim a credit under this subdivision who is a shareholder,
partner, or member thereof, based on the taxpayer's pro rata or distributive share, respectively,
of the credit. (2) The tax credit may be claimed by an individual taxpayer or a married couple
filing jointly in an amount equal to 100 percent of the total...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6D-9.htm - 24K - Match Info - Similar pages
40-12-2
Section 40-12-2 Issuance; form of license; levy of county tax; actions for recovery
of tax. (a) Before any person, firm, or corporation shall engage in or carry on any business
or do any act for which a license by law is required, he, they, or it, except as otherwise
provided, shall pay to the judge of probate of the county in which it is proposed to engage
in or carry on such business or do such act, or to the commissioner of licenses or the state
Department of Revenue, as specified, the amount required for such license and shall comply
with all the other requirements of this title. (b) Upon the payment of the amount required
for said license and a fee of $1 herein provided for the issuance of such license and all
costs and fees and penalties which shall have accrued, or for which such person, firm, or
corporation shall have become liable in any proceedings commenced for the collection of such
license, or to enforce payment thereof, such probate judge, commissioner of licenses or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-2.htm - 4K - Match Info - Similar pages
40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For
the purpose of this division, the following terms shall have the respective meanings ascribed
by this section: (1) PERSON or COMPANY. Used interchangeably, includes any individual,
firm, copartnership, association, corporation, receiver, trustee, or any other group or combination
acting as a unit and the plural as well as the singular number, unless the intention to give
a more limited meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue
of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama.
(4) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit
sales and the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages
40-29A-3
Section 40-29A-3 Tax amnesty program. (a) The department shall develop and implement
a tax amnesty program in accordance with the provisions of this chapter. The commissioner
may provide by rule as necessary for the administration and implementation of the program.
The commissioner shall publicize the program in order to maximize the public awareness of
and participation in the program. The commissioner, for purpose of publicizing the program,
may contract with any advertising agency within or outside this state and use public service
announcements, pamphlets, mail notices, and print, television, and radio announcements. Such
publications shall include increasing public awareness that the program will provide amnesty
for sales and use tax due on internet, mail order, or other purchases made from out-of-state
vendors for which Alabama sales or use tax was not charged at the time of purchase. In furthering
the collections of amnesty, the commissioner may procure amnesty program...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29A-3.htm - 7K - Match Info - Similar pages
41-9-219-6
Section 41-9-219-6 Examinations; rules; appraisal. (a) The department may conduct examinations
to verify that the tax credits under this article have been received and applied according
to the requirements of this article and to verify that no event has occurred that would result
in a recapture of tax credits under Section 41-9-219.4. (b) The department and the
Department of Revenue shall prescribe such rules as may be appropriate to carry out their
respective duties under this section and may issue advisory letters to individual qualified
community development entities and their investors that are limited to the specific facts
outlined in an advisory letter request from a qualified community development entity. The
rulings cannot be relied upon by any person or entity other than the qualified community development
entity that requested the letter and the taxpayers that are entitled to any tax credits generated
from investments in the entity. (c) In rendering advisory letters and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-9-219-6.htm - 2K - Match Info - Similar pages
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