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40-17-381
Section 40-17-381 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) Notwithstanding
any law or ordinance regarding standardization of local levies, no later than October 31,
2019, the Department of Revenue shall develop and make available a system which allows any
taxpayer required to timely file and remit a county motor fuel tax calculated on a per gallon
basis or municipal motor fuel license tax calculated on a per gallon basis the capability
to file and remit motor fuel tax returns and payments through an electronic single point of
filing program. The system shall be available for use by any taxpayer for tax periods after
September 30, 2019, provided the taxpayer complies with this article and any rules adopted
by the department for the administration of the system. The system shall allow for motor fuel
tax return filing and tax remittance only and may not provide for the...
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40-17A-12
Section 40-17A-12 Jeopardy assessment; suit to enjoin assessment prohibited; exception;
tax and penalties assumed correct. (a) An assessment for a dealer not possessing stamps or
other official indicia showing that the tax has been paid shall be considered a jeopardy assessment
or collection, as provided in Section 40-29-91. The commissioner shall assess a tax
based on personal knowledge or information available to the commissioner, mail to the taxpayer
at the taxpayer's last known address or serve in person, a written notice of the amount of
tax; demand its immediate payment; and, if payment is not immediately made, collect the tax
by any method prescribed in either Section 40-2-11 or Section 40-29-23, except
that the commissioner need not await the expiration of the times specified in Section
40-29-23, nor shall he be required to obtain a circuit court order to levy upon any assets
or other property to obtain immediate collection of the tax. (b) No person may bring suit
to enjoin the...
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40-18-415
Section 40-18-415 (Per Section 40-18-416, this section is repealed following
the close of fiscal year 2020) Forms; construction of article; rulemaking authority. (a) All
filings and applications made with any department of the state government shall be made using
forms promulgated by such department. Any such filing shall be treated as a tax return, subject
to penalties imposed by the Department of Revenue. (b) Nothing in this article shall be construed
to constitute a guarantee or assumption by the state of any debt of any company nor to authorize
the credit of the state to be given, pledged, or loaned to any company. (c) Nothing in this
article shall be construed to make available to any taxpayer any right to the benefits conferred
by this article absent strict compliance with this article. (d) Nothing in this article shall
be construed to limit the powers otherwise existing for the Department of Revenue to audit
and assess a taxpayer claiming the Growing Alabama Credit. (e) Nothing...
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15-13-139
Section 15-13-139 Remission after final judgment of forfeiture. In forfeiture cases
where the sureties have paid the amount of the forfeiture into the court or in cases where
the forfeiture has been made final or absolute and there is no further litigation pending
on the forfeiture, and the surety locates the defendant and causes the return of the defendant
to the custody of the court where the bond was forfeited, and if the defendant was substantially
procured by actions of the surety, and the administration of justice has not been thwarted
nor the successful prosecution of the defendant has been affected, then the court which ordered
the forfeiture, shall have full power and jurisdiction in all proceedings conducted pursuant
to this article and within a period of six months from the date of issuance of any final forfeiture
judgment, to consider any costs to the state or its subdivisions which resulted as a cause
of the default, if any, and upon giving consideration thereto, may, in...
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40-15-14
Section 40-15-14 Extension of payment until determination of federal 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 made the final assessment of the tax or final assessment as
to the value of the estate for the purposes of such federal 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 the tax or value
of the estate for the determination of the tax shall have been made for the purpose of such
federal tax; 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,...
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40-18-146
Section 40-18-146 Political party defined; designated contribution by taxpayers filing
state income tax return; disposition of contributions. (a) For purposes of this article, the
term "political party" shall be defined as provided in Section 17-16-2. (b)
Every individual who files a state income tax return may designate a contribution to a political
party as provided under this section. Amounts of contributions for an individual return
shall be $1 and, for a joint return, $2. Such contributions shall increase the tax liability
of the taxpayer by the amount contributed. (c) The designation for a political party shall
appear on the face of the individual income tax return. The contributions so designated by
the taxpayer and collected by the State of Alabama, Department of Revenue, shall be reserved
for remittance to the appropriate officials of the state governing authority of the designated
political party. The state Revenue Commission shall annually certify by December 1, all such...
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40-23-82
Section 40-23-82 Final return of retailer selling out; purchaser to retain part of purchase
money. If any retailer liable for an amount of tax herein required to be collected shall sell
out his business or stock of goods or shall quit the business, he shall make a final return
and payment within 15 days after the date of selling or quitting business. His successor,
successors or assigns, if any, shall be required to withhold sufficient of the purchase money
to cover the amount of such taxes herein required to be collected and interest or penalties
due and unpaid until such time as the former owner shall produce a receipt from the department
showing that they have been paid, or a certificate stating that no amount is due. If the purchaser
of a business or stock of goods shall fail to withhold purchase money as above provided, he
shall be personally liable for the payment of the amount of taxes herein required to be collected
by the former owner, interest and penalties accrued and unpaid...
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40-7-26
Section 40-7-26 Department of Revenue may act in advisory capacity; effect of approval
of valuation by department; nonapproved assessment docket. The Department of Revenue or the
agents or assistants thereof may work in an advisory capacity with the several county tax
assessors of the state in the assessment and valuation of property. Any valuation fixed by
the tax assessor on any property returned for taxation may be approved by the Department of
Revenue, which approval, if made, must be shown on each separate return so approved. When
a tax return has been so approved by the Department of Revenue, the state has no appeal from
such approved assessment. The taxpayer, however, may appeal from such assessment in the same
manner and within the same time as appeals are allowed from nonapproved assessments. The several
county tax assessors are required to keep a docket of all nonapproved assessments in such
form and containing such data as may be prescribed by the Department of Revenue. Such...
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40-9F-33
Section 40-9F-33 Limitations on tax credits; Historic Income Tax Credit Account; transfer
or assignment of tax credits. (a) The state portion of any tax credit against the tax imposed
by Chapter 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. 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) There is created within the Education Trust Fund a separate account named the Historic
Preservation Income Tax Credit Account. The Commissioner of Revenue shall certify to the Comptroller
the amount of income tax credits under this section and the Comptroller shall transfer
into the Historic Preservation Income Tax Credit Account only...
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37-1-141
Section 37-1-141 Who may appeal; manner of taking appeal; application for supersedeas;
supersedeas bonds; collection of denied rate increases prior to final disposition of case.
Either party or any intervenor may appeal to the supreme court from the action or order of
the commission under the same rules and regulations and in the same manner and under the same
conditions as are or may be provided by law for appeals from circuit courts in other public
utility cases. Application for supersedeas may be made to the supreme court or a justice thereof.
All supersedeas bonds required shall be in the same amount, subject to the same penalties
and conditions and have the same effect as is now provided or may hereafter be provided by
law in such cases. If the appeal is by a telephone company or a public utility and supersedeas
is granted, the appellant shall be entitled to collect, subject to refund with interest, any
portion of the requested increase denied on any rate decrease directed by such...
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