37-11C-3
Section 37-11C-3 Standards for approval of qualified railroad rehabilitation expenditures;
application for tax credits; completion of project; tax credit certificate; fees; annual report.
(a) By December 1, 2019, the Department of Commerce shall develop standards for the approval
of qualified railroad rehabilitation expenditures for which a tax credit is being sought.
The standards shall consider the availability of additional public or private funding for
the project, the expected completion time of the project, and the anticipated impact of the
project on usage of the railroad infrastructure. (b) Prior to beginning any qualified railroad
rehabilitation work, the eligible taxpayer shall submit an application and rehabilitation
plan to the department and an estimate of the qualified railroad rehabilitation expenditures
under the rehabilitation plan; provided, however, the eligible taxpayer, at its own risk,
may incur qualified railroad rehabilitation expenditures no earlier than six...
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40-21-85
Section 40-21-85 Administration of article and collection of tax. (a) The provisions
of this article shall be administered and the tax herein levied shall be collected in accordance
with the uniform procedures set forth in this title, along with the procedures set forth in
Division 1 of Article 1 of Chapter 23 of this title, for administering and collecting the
tax therein levied, and for such purposes there are hereby incorporated into this article
by reference the provisions of Sections 40-23-8 through 40-23-12, 40-23-25 and 40-23-27 through
40-23-31, together with the definitions applicable to said sections contained in Section
40-23-1; provided, that in the event of the repeal of such division, such repeal shall not
operate to eliminate the tax collection procedures contained therein to the extent they are
incorporated in this article by reference, unless the legislation providing for such repeal
shall clearly indicate such a result. The taxes herein levied shall be due and payable...

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40-2A-11
Section 40-2A-11 Civil penalties levied in addition to other penalties provided by law.
(a) Failure to timely file return. Except in the case of an individual income tax return filed
with no tax due at the time of filing, if a taxpayer fails to file any return required to
be filed with the department on or before the date prescribed therefor, determined with regard
to any extension of time for filing, there shall be assessed as a penalty the greater of 10
percent of any additional tax required to be paid with the return or fifty dollars ($50).
(b) Failure to timely pay tax. (1) If a taxpayer fails to pay to the department the amount
of tax shown as due on a return required to be filed on or before the date prescribed for
payment of the tax, determined with regard to any extension of time for payment, there shall
be added as a penalty one percent of the amount of the tax due if the failure to pay is for
not more than one month, with an additional one percent for each additional month or...
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45-11-247.06
Section 45-11-247.06 Charge for collection; trust account. The department shall charge
Chilton County for collecting the tax levied under this part in an amount or percentage of
total collections as may be agreed upon by the commissioner and the Chilton 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 Chilton County for that month. The Commissioner of Revenue
shall pay into the State Treasury all amounts collected under this part, as the tax is received
by the department on or before the first day of each successive month. The commissioner shall
certify to the State Comptroller the amount collected and paid into the State Treasury for
the benefit of Chilton County during the month immediately preceding the certification. The
State Comptroller shall issue a warrant each month payable to the...
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45-12-240.40
Section 45-12-240.40 Motor vehicle licensing. (a) The Revenue Commissioner of Choctaw
County shall perform all duties relative to the assessment and collection of taxes on motor
vehicles, motor vehicle titles, and nonmotorized vehicles in Choctaw County which the judge
of probate is required under the law to perform. The judge of probate shall be relieved of
all duties and responsibilities relative to the assessment and collection of taxes on motor
vehicles, motor vehicle titles, and nonmotorized vehicles, and the revenue commissioner shall
have all the duties and responsibilities relative to the assessment and collection of taxes
and issuance of motor vehicle licenses and titles for motorized and non-motorized vehicles.
For purposes of this section the term "motor vehicle" shall mean the same
as defined in Article 5, Chapter 12, Title 40. (b) Before entering upon the additional duties
imposed by this section, the revenue commissioner shall execute an additional bond
in a sum...
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45-46-242.06
Section 45-46-242.06 Charge for collection. The department shall charge the 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 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 the 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
the county during the month immediately preceding the certification. The Comptroller shall
issue a warrant each month payable to the county treasurer in an amount equal...
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45-8-200.07
Section 45-8-200.07 License application forms. On or after the first day of September
each year, the commissioner of licenses, may mail an application in the form and containing
the information hereinafter provided to all owners of motor vehicles listed as such in the
motor vehicle license records (including transfers) in his or her office or, at his option,
to such owners as request that such application be mailed to them. The application shall be
on a form to be provided by the State Department of Revenue. The application form shall contain
a space for the name and address of the owner of the motor vehicle and the make, model, year,
and motor number of his or her motor vehicle and such other information with respect thereto
as the State Department of Revenue may prescribe. The application form shall also contain
a space for the correct amount of ad valorem taxes (state, county, school districts, and municipal),
and the amount of the motor vehicle license tax due thereon, and the...
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40-1-2
Section 40-1-2 Lien for taxes - Generally. (a) If any person liable to pay any tax,
other than ad valorem taxes, neglects or refuses to pay the same the amount, including any
interest, penalty, additional amount, or addition to such tax, together with any costs which
may accrue in addition thereto, shall be a lien in favor of the State of Alabama upon all
property and the rights to property, real or personal, belonging to such person. Unless another
date is specifically fixed by law, the lien shall arise at the time the assessment list, return
therefor or the payment thereof, as the case may be, was due to have been filed with or made
to the Department of Revenue or other agency of the state or county and shall continue until
the liability for such amount is satisfied or becomes unenforceable by reason of the lapse
of time. (b) Such lien shall not be valid against any mortgagee, purchaser in the usual course
of trade, or conventional judgment creditor with an actual money judgment of...
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45-39-200.09
Section 45-39-200.09 Payment of tax required for issuance of motor vehicle 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
county license 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 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 to the 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...
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45-42-200.09
Section 45-42-200.09 Payment of tax required for issuance of motor vehicle 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
county license 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 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 to the 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...
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