45-41-244.23
Section 45-41-244.23 Quarterly returns. Every registered seller making sales of tangible personal
property for storage, use, or other consumption in that part of Lee County outside the corporate
limits of the Cities of Auburn, Opelika, and Phenix City, which storage, use, or other consumption
is not exempted from the tax imposed, shall at the time of making such sale, or, if the storage,
use, or other consumption of such tangible personal property in such part of Lee County is
not then taxable under this subpart, at the time such storage, use, or other consumption becomes
taxable hereunder, collect the tax from the purchaser, and shall give to the purchaser a receipt
therefor in the manner and form prescribed by the Department of Revenue. On the 20th day of
the month following the close of each quarterly period provided for in Section 45-41-244.22,
each registered seller shall file with the Department of Revenue a return for the preceding
quarterly period in such form as may be...
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40-15A-3
Section 40-15A-3 Taxable property. The tax imposed by the provisions of this chapter shall
be applicable to the following property: (1) Any intangible personal property of a transferor
who is domiciled in the State of Alabama (i) as of the date of the transfer, or (ii) as of
the date of his death if such transfer occurs after the date of his death, (2) Any tangible
personal property and real property of a transferor which is located in the State of Alabama
as of the date of the generation-skipping transfer. (Acts 1988, 1st Ex. Sess., No. 88-837,
p. 307, §3.)...
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40-29-90
Section 40-29-90 Jeopardy assessment - For income tax. (a) Termination of taxable period. If
the commissioner or his delegate finds that a taxpayer designs quickly to depart from the
State of Alabama or to remove his property therein, or to do any other act tending to prejudice
or to render wholly or partly ineffectual proceedings to collect the income tax for the current
or the preceding taxable year unless such proceedings be brought without delay, the commissioner
or his delegate shall declare the taxable period for such taxpayer immediately terminated,
and shall cause notice of such finding and declaration to be given the taxpayer, together
with a demand for immediate payment of the tax for the taxable period so declared terminated
and of the tax for the preceding taxable year or so much of such tax as is unpaid, whether
or not the time otherwise allowed by law for filing return and paying the tax has expired;
and such taxes shall thereupon become immediately due and payable. In...
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40-14A-35
Section 40-14A-35 (Repealed for taxable years beginning on or after January 1, 2002.) Filing
of returns. (a) Every corporation organized, incorporated, qualified, or registered under
Alabama law or doing business in Alabama as of the first day of a calendar year shall file
a return with the department. The return is due not later than March 15 of each year or, in
the case of a taxpayer not in existence, not qualifying to do business, or not doing business
in Alabama on January 1 of the taxable year, two and one-half months after the taxpayer either
comes into existence, qualifies or registers to do business, or commences doing business in
Alabama. In cases where receivers, trustees in bankruptcy, or assignees are operating the
property or business of taxpayers, those receivers, trustees, or assignees shall file returns
for the taxpayers in the same manner and form as the taxpayers are required to file returns.
Any tax due on the basis of returns filed by receivers, trustees, or...
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40-23-24
Section 40-23-24 Itinerant vendors to file bond. For the purpose of securing the payment of
any tax, penalties or interest due or which may become due under the provisions of this division,
every itinerant vendor engaged in the business of selling tangible personal property at retail
in this state is required to file a bond with the Department of Revenue, conditioned upon
the payment of any tax, penalty or interest due or to become due under this division and upon
faithful observance of the provisions of the division. Such bond shall be effective for a
period of one year from date of issuance and shall be fixed by the department in an amount
equal to the tax estimated due or to become due under the provisions of this division, but
not less than $100 nor more than $1,000, and shall have a surety or sureties satisfactory
to the department. It shall be filed with the department within 10 days after notice in writing
has been issued by the commissioner or any person designated by him in...
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11-51-90.1
Section 11-51-90.1 Definitions. As used in this article, the following terms shall have the
following meanings: (1) BUSINESS. Any commercial or industrial activity or any enterprise,
trade, profession, occupation, or livelihood, including the lease or rental of residential
or nonresidential real estate, whether or not carried on for gain or profit, and whether or
not engaged in as a principal or as an independent contractor, which is engaged in, or caused
to be engaged in, within a municipality. (2) BUSINESS LICENSE. An annual license issued by
a taxing jurisdiction for the privilege of doing any kind of business, trade, profession,
or any other activity in that jurisdiction, by whatever name called, which document is required
to be conspicuously posted or displayed except to the extent the taxpayer's business license
tax or other financial information is listed thereon or unless the municipality affirmatively
elects not to so require. However, municipal occupational licenses,...
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40-7-19
Section 40-7-19 Demand against persons failing to make returns. After December 31 in each year,
the assessor shall in person or by deputy make a demand upon all taxpayers who have failed
to make return to him for a list of their taxable property, and such demand may be made by
written notice left with the taxpayer at his residence or place of business, or sent postpaid
by certified or registered mail, with return receipt demanded, to the taxpayer's last known
place of residence, and it shall be the duty of such taxpayer to return such list to the assessor
on or before the third Monday in January following. For making this demand the tax assessor
shall be entitled to a fee of $5 to be paid by the taxpayer, which shall be added to the tax
receipt and collected with the tax. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §49; Acts
1980, No. 80-630, p. 1087, §5; Acts 1990, No. 90-535, p. 837, §1.)...
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45-47-244.22
Section 45-47-244.22 Levy of excise tax. (a) An excise tax is hereby imposed on the following:
(1) The storage, use, or other consumption in Marion County of tangible personal property
purchased at retail, on or after the first day of the month next succeeding the month during
which this subpart shall become a law, for storage, use, or other consumption in Marion County,
for a period of 36 months at the rate of two percent, and thereafter at the rate of one percent
of the sale price of such property, regardless of whether the retailer is or is not engaged
in business in Marion County or in this state, except as provided in subsection (b). (2) The
storage, use, or other consumption in Marion County of any automotive vehicle or truck trailer,
semitrailer, or house trailer purchased at retail on or after the first day of the month next
succeeding the month during which this subpart becomes a law, for storage, use, or other consumption
in this state, for a period of 36 months, at the rate...
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40-2A-17
Section 40-2A-17 Allocation , etc., of gross income, deductions, etc., between entities controlled
by the same interests; improper contingent fees. For purposes of the tax imposed in Chapter
18 of this title, the following rules shall apply: (a) In any case of two or more organizations,
trades, or businesses (whether or not affiliated within the meaning of 26 U.S.C. § 1504)
owned or controlled directly or indirectly by the same interests, the Commissioner of the
Alabama Department of Revenue may distribute, apportion, or allocate gross income, deductions,
credits, or allowances, if the commissioner determines that such distribution, apportionment,
or allocation is necessary in order to prevent evasion of Alabama income taxes or to clearly
reflect the income of any such organization, trade, or business. (b) Any transaction based
upon tax planning advice, tax return preparation advice, or tax return preparation services
with respect to which an improper contingent fee is directly or...
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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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