40-15A-7
Section 40-15A-7 Extenuation of time for payment; payment demand not in excess of total
tax. The tax hereby levied being based and conditioned upon the levy of a similar tax by the
United States, in the event that after due return filed with the federal authorities and the
Department of Revenue, the tax shall not have been arrived at when payment would otherwise
become due or delinquent hereunder, then and in such event the time for payment of the tax
due hereunder shall, on showing being made to the Department of Revenue, be extended until
final agreement, determination or assessment of tax shall have been made by the federal authorities;
provided, that the Department of Revenue may demand and require the payment of such amount
of the tax as it may determine will not be in excess of the total tax that will be due the
State of Alabama under this chapter, as shown by the tax return made, when the final determination
of the amount of the assessment shall have been made for federal tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15A-7.htm - 1K - Match Info - Similar pages

40-18-105
Section 40-18-105 Finalization and notice of setoff. (a) Upon final determination of
the amount of the debt due and owing by means of a hearing provided by Section 40-18-104
or by the taxpayer's default through failure to comply with Section 40-18-103 mandating
timely request for review, the claimant agency shall remove the amount of the debt due and
owing from the escrow account established pursuant to Section 40-18-103 and credit
such amount to the debtor's obligation. (b) Upon transfer of the debt due and owing from the
escrow account to the credit of the debtor's account, the claimant agency shall notify the
debtor in writing of the finalization of the setoff. Such notice shall include a final accounting
of the refund which was set off including the amount of the refund to which the debtor was
entitled prior to the setoff, the amount of the debt due and owing, the amount of the refund
in excess of the debt which was returned to the debtor by the department pursuant to subsection...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-105.htm - 1K - Match Info - Similar pages

40-26-3
Section 40-26-3 Taxes due monthly; filing of reports; election to file quarterly, semi-annually,
or annually. (a) The taxes levied under this chapter, except as otherwise provided in subsection
(b), shall be due and payable in monthly installments on or before the twentieth day of the
month next succeeding the month in which the tax accrues. On or before the twentieth day of
each month after this chapter has taken effect, every person, firm, or corporation on whom
the taxes levied by this chapter are imposed shall render to the Department of Revenue, hereinafter
referred to as the department, on a form prescribed by the department, a true and correct
statement showing the gross proceeds of the business for the next preceding month, together
with such other information as the department may demand and require, and at the time of making
such monthly report the taxpayer shall compute the taxes due and shall pay to the department
the amount of taxes shown to be due. (b) Taxpayers meeting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26-3.htm - 3K - Match Info - Similar pages

40-7-9.1
Section 40-7-9.1 Correction of error made in assessment, computation, etc.; collection
and refunds due to errors. Whenever an error is found in the assessment, computation, or calculation
of the amount of ad valorem taxes, penalties, or fees due thereon; or any mechanical error
is found in the tax return, listing, and valuing of property upon assessments legally made
or upon collections based thereon; the official charged with assessing and/or collecting such
taxes, penalties, or fees is hereby authorized to correct the same in his records; provided,
however, he shall file in the record the proper evidence to support his action. In the case
of a tax assessor, he shall immediately certify same to the tax collector for collection,
or if a refund of taxes is due, the tax collector shall refund said taxes out of the next
moneys collected. In the case where the same official assesses and collects the taxes, he
shall make the corrections herein authorized and collect any additional sums due,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-9.1.htm - 1K - Match Info - Similar pages

40-9F-4
Section 40-9F-4 Tax credits calculated, claimed, reserved, granted; transfer or assignment
of tax credits. (a) The state portion of any tax credit against the tax imposed by Chapters
16 and 18, for the taxable year in which the certified rehabilitation is placed in service,
shall be equal to 25 percent of the qualified rehabilitation expenditures for certified historic
structures, and shall be 10 percent of the qualified rehabilitation expenditures for qualified
pre-1936 non-historic structures. No tax credit claimed for any certified rehabilitation may
exceed five million dollars ($5,000,000) for all allowable property types except a certified
historic residential structure, and fifty thousand dollars ($50,000) for a certified historic
residential structure. (b) The entire tax credit may be claimed by the taxpayer in the taxable
year in which the certified rehabilitation is placed in service. Where the taxes owed by the
taxpayer are less than the tax credit, the taxpayer shall not be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9F-4.htm - 5K - Match Info - Similar pages

26-16-32
Section 26-16-32 State income tax refund designation program - Disposition of contributions.
(a) Each year that the refund designation program established in Section 26-16-31(a),
above, is in effect, the Commissioner of the Department of Revenue shall transfer to the Children's
Trust Fund an amount equal to the total amount designated by individuals to be paid to the
fund under this article, less an amount, equal to not more than three percent of the total
of such funds then collected, for the additional cost incurred by the Department of Revenue
in collecting and handling such funds which shall be deposited the General Fund of the State
Treasury for the use of the Revenue Department. Such deposits shall be made not less than
quarterly commencing with the first day such funds are collected from the taxpayer. (b) Moneys
contained in the Children's Trust Fund are continuously appropriated to the Child Abuse and
Neglect Prevention Board for the purposes set out in Section 26-16-30(f) of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/26-16-32.htm - 1K - Match Info - Similar pages

40-10-4
Section 40-10-4 Notice to taxpayer - Service generally. (a) On receiving such book,
as speedily as practicable the judge of probate shall issue a notice addressed to each person
against whom any unpaid taxes are assessed as shown by such book, substantially in the following
form: "State of Alabama, (give name of county) county, to (give name of taxpayer): The
tax collector has filed in my office a list of delinquent taxpayers, and of real estate upon
which taxes are due. You are reported as delinquent, and your tax amounts to (here give amount
of taxes) with costs added. This is to notify you to appear before the probate court of said
county at the next term thereof, commencing on Monday, the _____ day of _____, 2__, then and
there to show cause, if any you have, why a decree for the sale of property assessed for taxation
as belonging to you should not be made for the payment of the taxes thereon and fees and costs.
(Here probate judge's signature). Judge of probate." Such notice must...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-4.htm - 3K - Match Info - Similar pages

40-16-4
Section 40-16-4 Levy; reporting of tax; promulgation of rules. (a)(1) Every such financial
institution engaging in any of the following businesses: (i) Banking; (ii) Conducting the
business of a financial institution as defined in this chapter; (iii) Conducting a credit
card business through the issuance of credit cards to Alabama residents or businesses; or
(iv) Conducting a business employing moneyed capital coming into competition with the business
of national banks shall pay to the state annually for each taxable year an excise tax measured
by its net income allocated and apportioned for the taxable year at the rate of six and one-half
percent of the net income. (2) For purposes of the excise tax imposed by this chapter, any
financial institution which has income from business activity that is taxable both within
and without this state shall allocate and apportion its net income as provided in rules which
shall be prescribed by the Department of Revenue, provided that such rules...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-16-4.htm - 4K - Match Info - Similar pages

40-17-340
Section 40-17-340 Filing of monthly return and payment due. (a) Each supplier, importer,
blender, permissive supplier, and exporter shall file the monthly return required herein,
in a format prescribed by the commissioner, on or before the 22nd day of each calendar month
for the preceding month. (b) Other than importers, the tax levied by this article shall be
paid to the department by each taxpayer on or before the 22nd day of each calendar month for
the preceding month and shall be accompanied by any required returns. The department may require
all or certain taxpayers to file tax returns and payments electronically. (c) Importers importing
motor fuel from a bulk plant or some other non-terminal storage location shall pay the tax
levied by this article to the department on or before the 22nd day of each calendar month
for the preceding month, and the payment shall be accompanied by any required returns. The
department may require all or certain taxpayers to file tax returns and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-340.htm - 2K - Match Info - Similar pages

40-18-156
Section 40-18-156 Alabama Veterinary Medical Foundation for the Spay-Neuter Program.
(a) Each Alabama state individual income tax return form for the 2012 tax year and each year
thereafter shall contain a designation which allows each individual taxpayer to designate
a contribution to the Alabama Veterinary Medical Foundation for the Spay-Neuter Program. (b)
The Department of Revenue shall determine annually the total amount designated pursuant to
subsection (a) for the foundation and shall deposit such amount, less costs of administration
not to exceed five percent of revenue produced, to the Alabama Veterinary Medical Foundation.
(c) The Commissioner of the Department of Revenue is hereby authorized to prescribe and implement
such forms, rules, and regulations as shall be necessary to implement and administer the provisions
of this section. (Act 2012-305, p. 667, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-156.htm - 1K - Match Info - Similar pages