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40-1-44
Section 40-1-44 Interest on delinquent taxes and overpayments. (a) Interest shall be
added as provided herein to any tax or other amount due the department which is not paid by
the due date. Interest on any delinquency shall be charged from the due date of the tax, except
(1) interest on delinquent license taxes levied under Chapter 12 of this title shall be charged
from the delinquent date provided in subsection (e) of Section 40-12-10; and (2) interest
on delinquent license tax and registration fees levied on motor vehicles shall be charged
beginning after the period allowed for registration or renewal; and (3) interest on the freight
lines and equipment companies tax levied in Section 40-21-52 shall be charged from
the delinquent date thereof. The interest shall be computed based on the underpayment rate
established by the Secretary of the Treasury under the authority of 26 U.S.C. §6621. (b)(1)
Except as provided in subdivision (2) of this subsection (b), interest shall be paid by...
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40-7-45
Section 40-7-45 Appeals - Right; time. From any final assessment or valuation of property
for taxation made by any officer, board, or commission, when no other specific mode of appeal
to or review by the circuit court of such assessment or valuation is provided, the taxpayer
may appeal to the circuit court of the county in which such assessment or valuation is made.
Such appeal shall be taken within 15 days from the time such assessment or valuation is entered
upon the tax books or tax rolls. On such appeal the property shall be revalued for assessment
by the court unless a jury is demanded by the taxpayer at the time of taking the appeal. (Code
1923, §6096; Code 1940, T. 51, §74.)...
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40-18-445
Section 40-18-445 (Effective for tax returns due on or after January 1, 2018) Enforcement.
(a) The department may investigate the actions of any income tax return preparer filing Alabama
income tax returns and may bar or suspend an income tax return preparer from filing returns
with the department for good cause, subject to the appeal rights under Chapter 2A of this
title. (b) In addition to all other penalties provided by law, any person violating this act
by failing to provide his or her PTIN shall pay a civil penalty to the department in the amount
of $50 per offense, but not to exceed $25,000 per calendar year; however, no penalty shall
be imposed if the failure is due to reasonable cause and not due to willful neglect, as determined
by the department. (Act 2017-363, §6.)...
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40-29-23.1
Section 40-29-23.1 Development and operation of financial institution data match program.
(a) For purposes of this section the following terms shall have the following meanings:
(1) ACCOUNT. A demand deposit account, checking account, negotiable withdrawal order account,
savings account, time deposit account, or money-market mutual fund account. (2) ACCOUNT HOLDER.
A person or persons authorized to perform transactions on behalf of an account. (3) DELINQUENT
TAXPAYER. A taxpayer with an outstanding tax liability for which a final assessment has been
entered that is no longer subject to appeal under the Alabama Taxpayer's Bill of Rights, so
that the assessment is final, due, and owing, and for whom both of the following conditions
are true: a. The tax liability remains unpaid after 10 days from the issuance of a final notice
before seizure by the department. b. The person is not making current timely installment payments
on the tax liability under agreement with the department. (4)...
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11-51-15
Section 11-51-15 Appeal from judgment of circuit court. An appeal staying the execution
of the judgment of the circuit court may be taken to the Supreme Court from any final judgment
in any tax case upon the appellant entering into bond, with good and sufficient sureties,
in an amount to be fixed by the judge of the court entering the judgment, conditioned to pay
the judgment of the Supreme Court when rendered; provided, that no sureties on any bond shall
be required of a city or town. (Code 1907, §1332; Code 1923, §2147; Code 1940, T. 37, §693.)...
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37-11C-4
Section 37-11C-4 Allowance and claim of tax credits; Railroad Rehabilitation Income
Tax Credit Account; written transfer agreements. (a) For tax years beginning after December
31, 2019, there is a credit allowed against the state income tax levied by Section
40-18-2 equal to 50 percent of an eligible taxpayer's qualified railroad rehabilitation expenditures.
The tax credit allowed under this section may not exceed three thousand five hundred
dollars ($3,500) multiplied by the number of miles of railroad track owned or leased within
the state by the eligible taxpayer at the close of the taxable year. (b) There is created
within the Education Trust Fund a separate account named the Railroad Rehabilitation Income
Tax Credit Account. The Commissioner of Revenue shall certify to the state Comptroller the
amount of income tax credits under this section and the state Comptroller shall transfer
into the Railroad Rehabilitation Income Tax Credit Account only the amount from sales tax
revenues...
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40-14A-26
Section 40-14A-26 Remittance and disposition of tax. The tax levied by this article
shall be due at the same time the return is due. Remittance of the tax levied by this article
shall be made to the department at Montgomery, Alabama, for deposit to the State Treasurer
of Alabama. In addition to all other appropriations heretofore or hereinafter made, there
is hereby appropriated to the department for the fiscal year ending September 30, 2000, such
amount as is reasonably required to offset its conversion costs as a first charge against
the revenues from the tax levied by this article. The department and the Secretary of State
shall each promulgate a regulation listing those persons who are authorized to execute the
privilege tax return and the extension request, and the annual report, respectively, which
shall permit the taxpayer's return preparer to execute any of those forms on behalf of the
taxpayer. For all subsequent years, there shall be appropriated to the department as a first...
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40-7-1
Section 40-7-1 Authority of tax assessor; duties of taxpayer. (a) The tax assessor or
other assessing official in each of the several counties shall have the right and authority
to assess all real estate, together with improvements thereon, and all personal property to
the party last assessing the same, or to the owner of record, except such real estate and
personal property which is now or may hereafter be assessed by the Department of Revenue.
The failure of the tax assessor or other assessing official to assess said property to the
true owner shall not invalidate the assessment. The tax assessor or other assessing official
shall have the right and authority to prescribe the proper bookkeeping method to carry out
the provisions of this article, subject to the approval of the Chief Examiner of Public Accounts.
Should the owner of any real estate make improvements on such property, or should any improvements
be removed or destroyed or partially removed or destroyed during any taxable...
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45-37-242.02
Section 45-37-242.02 Correction of errors. In Jefferson County whenever an error is
found in the calculation of the amount of ad valorem taxes due or any mechanical error is
found in the tax return, listing and valuing of property by the tax assessor upon assessments
legally made, the tax assessor is hereby authorized to correct the same in his or her records.
The tax assessor shall file in the record the proper evidence to support his or her action,
and shall immediately certify same to the tax collector, and if a refund of taxes is due,
the tax collector shall refund the monies out of the next monies collected. The taxpayer shall
furnish proof of such payment to the satisfaction of the tax collector within two years from
the date of such payment. (Act 85-805, 2nd Sp. Sess., p. 62, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-242.02.htm - 1K - Match Info - Similar pages
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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