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27-13-43
Section 27-13-43 Review of final orders of commissioner. Any final order made by the
commissioner as provided by law may, upon appropriate petition filed by the Attorney General
on behalf of the state or by any interested party, at any time within 30 days from the date
of said order, be reviewed by the Circuit Court of Montgomery County, Alabama, on a writ of
certiorari. Upon the filing of such petition, the petitioner shall file with the register
or clerk of said court a bond, with good and sufficient sureties, to be approved by the register
or clerk, conditioned to pay all costs which may be assessed against the petitioner in such
proceedings. The Circuit Court of Montgomery County, Alabama, or the Court of Civil Appeals
of Alabama, on appeal to it, may affirm said order or modify or repeal the same, in whole
or in part. From the judgment of the Circuit Court of Montgomery County, Alabama, either the
state or the interested party taking the appeal may appeal directly to the Court of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-13-43.htm - 1K - Match Info - Similar pages
27-13-81
Section 27-13-81 Review of final orders of commissioner. Any final order made by the
commissioner as provided by law may, upon appropriate petition filed by the Attorney General
on behalf of the state or by any interested party at any time within 30 days from the date
of said order, be reviewed by the Circuit Court of Montgomery County, Alabama, on a writ of
certiorari. Upon the filing of such petition, the petitioner shall file with the register
or clerk of said court a bond, with good and sufficient sureties, to be approved by the register
or clerk, conditioned to pay all costs which may be assessed against the petitioner in such
proceedings. The Circuit Court of Montgomery County, Alabama, or the Court of Civil Appeals
of Alabama, on appeal to it, may affirm said order or modify or repeal the same, in whole
or in part. From the judgment of the Circuit Court of Montgomery County, Alabama, either the
state or the interested party taking the appeal may appeal directly to the Court of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-13-81.htm - 1K - Match Info - Similar pages
40-14A-22
Section 40-14A-22 Levy and amount of tax. (a) Levy of tax. There is hereby levied an
annual privilege tax on every corporation, limited liability entity, and disregarded entity
doing business in Alabama, or organized, incorporated, qualified, or registered under the
laws of Alabama. The tax shall accrue as of January 1 of every taxable year, or in the case
of a taxpayer organized, incorporated, qualified, or registered during the year, or doing
business in Alabama for the first time, as of the date the taxpayer is organized, incorporated,
registered, or qualifies to do business, or begins to do business in Alabama, as the case
may be. The taxpayer shall be liable for the tax levied by this article for each year beginning
before the taxpayer has been dissolved or otherwise ceased to exist or has withdrawn or forfeited
its qualification to do business in Alabama. The amount of the tax due shall be determined
by multiplying the taxpayer's net worth in Alabama by the rate determined in...
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40-23-241
Section 40-23-241 Authorization of system; jurisdictional requirements; use by taxpayers;
penalties and interest. (a) All Alabama taxing jurisdictions shall authorize utilization of
the ONE SPOT system for any taxpayer required to file a state or local sales or use tax or
leasing or rental tax or lodgings tax return or remit the tax payments; provided, however,
that any taxpayer utilizing the ONE SPOT system for filing an electronic tax return for a
local taxing jurisdiction shall be required to simultaneously remit payment through the system
or through another electronic method of payment accepted by the local taxing jurisdiction
or its designee for which payment is being made. A local taxing jurisdiction may not accept
a tax return from a taxpayer without payment through the system unless the taxpayer has prior
approval from the local taxing jurisdiction to utilize a different approved electronic method
of payment. (b) No later than June 30, 2013, each local taxing jurisdiction shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-241.htm - 3K - Match Info - Similar pages
40-29-29
Section 40-29-29 Certificate of sale; deed of real property. (a) Certificate of sale.
In the case of personal property sold as provided in Section 40-29-26, the commissioner
or his delegate shall give to the purchaser a certificate of sale upon payment in full of
the purchase price. (b) Deed to real property. In the case of any real property sold as provided
in Section 40-29-26 and not redeemed in the manner and within the time provided in
Section 40-29-28, the commissioner or his delegate shall execute to the purchaser of
such real property at such sale, upon his surrender of the certificate of sale, a deed of
the real property so purchased by him, reciting the facts set forth in the certificate. (c)
Real property purchased by State of Alabama. If real property is declared purchased by the
State of Alabama at a sale pursuant to Section 40-29-26, the commissioner or his delegate
shall at the proper time execute a deed therefor, and without delay cause such deed to be
duly recorded in...
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40-29-72
Section 40-29-72 Rules for application of assessable penalties; "person" defined.
(a) Penalty assessed as tax. The penalties and liabilities provided by this article shall
be paid upon notice and demand by the commissioner or his delegate, and shall be assessed
and collected in the same manner as taxes. Except as otherwise provided, any reference in
this title to "tax" imposed by this title shall be deemed also to refer to the penalties
and liabilities provided by this article. (b) "Person" defined. The term "person,"
as used in this article, includes an officer of a corporation, or a member of a partnership,
who as such officer, or member is under a duty to perform the act in respect of which the
violation occurs. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, ยง23.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-72.htm - 1K - Match Info - Similar pages
40-29B-8
Section 40-29B-8 Penalties. (a)(1) For taxable periods beginning on or after January
1, 2017, and before December 31, 2024, taxpayers that are granted amnesty and later fail to
comply with any payment or filing provision administered by the department shall be subject
to the penalty for underpayment due to negligence under subsection (c) of Section 40-2A-11,
or a civil penalty of one hundred dollars ($100), whichever is greater. (2) A taxpayer who
delivers or discloses a false or fraudulent application, document, return, or other statement
to the department in connection with an amnesty application is subject to the penalty for
underpayment due to fraud under subsection (d) of Section 40-2A-11, or a civil penalty
of ten thousand dollars ($10,000), whichever is greater. (b) Following the termination of
the tax amnesty period, if the commissioner issues a deficiency assessment for a period for
which amnesty was taken, the commissioner may impose penalties and institute civil or criminal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29B-8.htm - 2K - Match Info - Similar pages
45-39-200.04
Section 45-39-200.04 Transfer of duties from Tax Assessor and Tax Collector. The county
license commissioner shall perform all duties relative to the assessment and collection of
taxes on motor vehicles in the county, which have heretofore been performed by the tax assessor
and tax collector. The commissioner shall also issue all motor vehicle license tags and driver's
licenses, collect for and issue all other licenses for exercising any right or privilege for
which a license is now or hereafter may be required by law to be paid to the State of Alabama
or the county, except marriage licenses, and shall perform all the duties required by the
general law of judges of probate relative to notations on license stubs of the transfer of
ownership of motor vehicles, and the replacement of lost or mutilated license tags and driver's
licenses, and the notation of change of location of business on privilege licenses and stubs.
The Tax Assessor and the Tax Collector of Lauderdale County are hereby...
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45-42-200.04
Section 45-42-200.04 Transfer of duties from Tax Assessor and Tax Collector. The county
license commissioner shall perform all duties relative to the assessment and collection of
taxes on motor vehicles in such county, which have heretofore been performed by the tax assessor
and tax collector. The commissioner shall also issue all motor vehicle license tags and driver's
license, collect for and issue all other licenses for exercising any right or privilege for
which a license is now or hereafter may be required by law to be paid to the State of Alabama
or the county, except marriage licenses, and may perform all the duties required by the general
law of judges of probate relative to notations on license stubs of the transfer of ownership
of motor vehicles, and the replacement of lost or mutilated license tags and driver's licenses,
and the notation of change of location of business on privilege licenses and stubs. The Tax
Assessor and Tax Collector of Limestone County are hereby...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-200.04.htm - 1K - Match Info - Similar pages
40-18-342
Section 40-18-342 Tax credit for equipment and conversion costs. (a)(1) Subject to subdivision
(2), for all tax years beginning after December 31, 2011, until tax year ending December 31,
2017, there shall be allowed to any agricultural trade or business an income tax credit equal
to 20 percent of the cost of the purchase and installation of any qualified irrigation equipment
and any conversion costs related to the conversion of irrigation equipment from fuel to electricity
or qualified reservoirs. For a surface water withdrawal irrigation system to be eligible for
credit, the irrigation system must operate utilizing a qualified reservoir, except when the
surface water withdrawal is directly from any river or stream whose average annual flow exceeds
8,000 cubic feet per second. A qualified reservoir is not required for a ground water withdrawal
irrigation system. The credit shall be equal to 20 percent of the accrued cost of the qualified
irrigation equipment and the cost of...
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