45-37-200.03
Section 45-37-200.03 Issuance of motor vehicle or boat registrations; fees; disposition
of funds. (a) The Legislature finds that Jefferson County has reduced the number of locations
where the citizens of Jefferson County may be issued their motor vehicle registrations due
to the financial difficulties of the county resulting in impediments to the citizens and to
the collection of state and local taxes and fees. The Legislature further finds that there
is a substantial local need to provide additional and supplemental means for the issuance
of motor vehicle registrations in Jefferson County in response to a demonstrated local need
in the county. The Legislature further finds that citizens often desire to register their
boats at the same time that they register their motor vehicles, and therefore, citizens should
be able to register their boats at the same locations where they register their motor vehicles
as a matter of public convenience. (b) In Jefferson County, the mayor of any city...
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45-42-243.03
Section 45-42-243.03 Collection of taxes. The taxes imposed by this part shall be collected
by the State Department of Revenue at the same time and along with the collection by the department
of taxes levied and collected for the State of Alabama under Act 100 1959 Second Special Session
(Acts 1959, p. 298), and Article 11 of Chapter 20 of Title 51 of the Code of Alabama of 1940,
as the article had been last amended on September 1, 1959, and as it existed on that date,
and all reports now required to be made to the Commissioner of Revenue of the State of Alabama,
on request of the Department of Revenue, shall be available for inspection by the chair of
the county governing body of Limestone County, or his or her designated agent, at reasonable
times during business hours. The State Department of Revenue shall prepare and distribute
such reports, forms, and other information as may be necessary for the collection of the additional
taxes herein imposed, and shall have all the authority...
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10A-1-7.12
Section 10A-1-7.12 Grounds for revocation. The Secretary of State may commence a proceeding
under Section 10A-1-7.13 to revoke the registration of a foreign entity authorized
to transact business in this state if: (1) the foreign entity does not deliver its annual
report, if required by law, to the Secretary of State within 180 days after it is due; (2)
the foreign entity does not pay within 180 days after they are due any applicable privilege
or corporation share tax, qualification fee or admission tax, or interest or penalties imposed
by this title or other law; (3) the foreign entity is without a registered agent or registered
office in this state for 60 days or more; (4) the foreign entity does not file a statement
of change of registered agent or registered office with the Secretary of State under Section
10A-1-5.32 within 60 days of the change or its registered agent does not file a change of
name or change of address of the registered office with the Secretary of State under...
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32-8-64.2
Section 32-8-64.2 Release of certain liens. (a) Except for liens and security interests
listed on certificates of title for travel trailers or vehicles that weigh more than 12,000
pounds gross weight, which shall be satisfied only in conformity with Section 32-8-64,
any lien or security interest shall be considered satisfied and release shall not be required
after four years from the date of the security agreement as recorded on the certificate of
title for vehicles which are 12 or more model years old. Nothing in this section shall
preclude the perfection of a lien or security agreement, or the perfection of an extension
of a lien or security agreement beyond a period of four years, by application for a new certificate
of title on which the lien or security agreement is listed. In order to provide for the continuous
perfection of a lien or security interest originally entered into for a period of more than
four years for a vehicle other than a travel trailer or vehicle that weighs...
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40-14A-24
Section 40-14A-24 Net worth in Alabama. (a) A taxpayer's net worth in Alabama shall
be determined by apportioning the taxpayer's net worth computed under Section 40-14A-23
in the same manner as prescribed for apportioning income during the determination period for
purposes of the income tax levied by Chapter 18, or the manner in which the income would be
apportioned if the taxpayer were subject to the income tax, or for the purposes of the financial
institution excise tax levied by Chapter 16; provided, however, that the net worth of insurers
subject to the insurance premium tax levied by Chapter 4A of Title 27 shall be apportioned
on the basis of the ratio of the insurer's Alabama premium income to its nationwide total
direct premiums as reflected on schedule T of the insurer's annual statement filed with the
Commissioner of Insurance for the then immediately preceding calendar year. (b) There shall
be deducted from the amount of net worth in Alabama as determined in accordance with...
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40-14A-37
Section 40-14A-37 (Repealed for taxable years beginning on or after January 1, 2002.)
Dissolution, etc., of corporations. Whenever a corporation organized or incorporated under
the laws of this state is dissolved, terminated, liquidated, or otherwise wound-up, by an
agreement of the stockholders filed in the office of the judge of probate of the county wherein
the corporation was organized, the judge of probate shall at once give notice to the department
and Secretary of State of the dissolution event, with name of the taxpayer and the date of
dissolution, termination, liquidation, or other winding-up. When a dissolution of a corporation
organized or incorporated under the laws of this state takes place by judgment of a court,
upon the filing of a complaint under the laws of this state by the creditors, stockholders,
or others, the clerk of the court shall at once notify the department and Secretary of State
of such dissolution, termination, liquidation, or other winding up. In any...
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40-2A-11.1
Section 40-2A-11.1 Civil penalties for unethical tax preparation conduct. (a) For purposes
of the individual income tax imposed by Chapter 18, if there is an understatement of liability
on a return that would cause a tax return preparer to be subject to the penalties imposed
by 26 U.S.C. §6694, except §6694(c), §6700, or §6701, and if any of the failures enumerated
in 26 U.S.C. §6695, except §6695(e) and (g), occurs, the department may impose upon the
tax return preparer a penalty in accordance with 26 U.S.C. §§6694(a), (b), (d), (e), and
(f); §§6695(a), (b), (c), (d), and (f); §§6696(a) and (c), §6700, and §6701, as in effect
from time to time. (b) For purposes of this section: (1) "Subject to this title"
shall be substituted for references in the specified federal statutes to "imposed by
subtitle A." (2) "Commissioner" will be substituted for references in the specified
federal statutes to "secretary." (3) References in these federal statutes to federal
district courts...
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45-1-245.02
Section 45-1-245.02 Monthly report; recordkeeping; penalties. (a) The tax levied by
this part, except as otherwise provided, shall be due and payable to the Department of Revenue
on or before the 20th day of the month next succeeding the month in which the tax accrues.
On or before the 20th day of each month, every person on whom the tax is levied by this part
shall render to the Department of Revenue on a form prescribed by the department, a true and
correct statement showing the gross proceeds of the business subject to the tax for the then
preceding month, together with other information as the department requires. At the time of
making the monthly report, the taxpayer shall compute and pay to the department the amount
of tax shown due. A person subject to the tax who conducts business on a credit basis may
defer reporting and paying the tax until after the person has received payment of the items,
articles, or accommodations furnished. In the event the taxpayer defers reporting and...
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45-10-243.02
Section 45-10-243.02 Monthly report; payment of tax; records; penalties. (a) The tax
levied by this part, except as otherwise provided, shall be due and payable to the Department
of Revenue on or before the 20th day of the month next succeeding the month in which the tax
accrues. On or before the 20th day of each month, every person on whom the tax is levied by
this part shall render to the Department of Revenue on a form prescribed by the department,
a true and correct statement showing the gross proceeds of the business subject to the tax
for the then preceding month, together with other information as the department requires.
At the time of making the monthly report, the taxpayer shall compute and pay to the department
the amount of tax shown due. A person subject to the tax who conducts business on a credit
basis may defer reporting and paying the tax until after the person has received payment of
the items, articles, or accommodations furnished. In the event the taxpayer defers...
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11-51-187
Section 11-51-187 Examination. A taxpayer that has purchased a business license required
under this chapter shall not be subject to more than one business license examination for
each business license by or on behalf of the issuing taxing jurisdiction for every three-license-year
cycle unless reasonable cause is shown and notice is given to the taxpayer, consistent with
Section 40-2A-13, or unless the taxpayer fails or refuses to provide to the taxing
jurisdiction a true and correct copy of its federal income tax return for the prior two license
years or portions thereof within 14 days after written request has been mailed or personally
delivered to it. The following activities shall not constitute a business license examination
for purposes of this section: (1) The mere contact of a taxpayer or its authorized
representative by a municipality or its agent for the purpose of obtaining information to
confirm any information provided by the taxpayer in connection with its application for...

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