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11-51-186
Section 11-51-186 Taxpayer rights; responsibilities of municipality; abatement of penalty.
(a) Rights of the taxpayer. (1) At or before the commencement of an examination of the books
and records of a taxpayer, the taxing jurisdiction shall provide to the taxpayer a written
description, in simple and non-technical terms, of the role of the taxing jurisdiction and
the taxpayer during the examination and a statement of the taxpayer's rights. (2) At or before
the issuance of a preliminary assessment, the taxing jurisdiction shall provide to the taxpayer
in simple and non-technical terms: a. A written description of the basis for the assessment
and any penalty asserted with respect to the assessment. b. A written description of the method
by which the taxpayer may request an administrative review of the preliminary assessment.
(3) At or before the issuance of a final assessment, the taxing jurisdiction shall inform
the taxpayer by a written statement of his or her right to appeal to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-186.htm - 6K - Match Info - Similar pages
11-51-211
Section 11-51-211 Quarterly sales and use tax returns. (a)(1) With respect to those municipalities
and counties for which the department serves as the collecting sales tax agent from time to
time, when the total state sales tax for which any person is liable under Chapter 23 of Title
40 averages less than two hundred dollars ($200) per month during the preceding calendar year,
a quarterly sales tax return and remittance in lieu of monthly returns may be made to the
department. If a quarterly filing election has been made by the taxpayer, then the return
and remittance shall be made to the department on or before the 20th day of the month next
succeeding the end of the quarter for which the tax is due. The election to file quarterly
shall be made in writing no later than February 20 of each year and shall be filed with the
department. Notwithstanding the above, no state-administered county or municipal sales tax
return shall be due until January 20 of each year unless the total state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-211.htm - 5K - Match Info - Similar pages
28-3-14
Section 28-3-14 Procedure for collection of due and unpaid taxes and penalties imposed by chapter;
lien for taxes and penalties. If any taxes or penalties imposed by this chapter remain due
and unpaid for a period of 10 days, the board shall issue a warrant of execution directed
to any sheriff of the State of Alabama, commanding him to levy upon and sell the real and
personal property of the taxpayer found within his county for the payment of the amount thereof,
with penalties, if any, and the cost of executing the warrant and to return such warrant to
the board and to pay it the money collected by virtue thereof. Upon receipt of such execution,
the sheriff shall file with the clerk of the circuit court of his county a copy thereof and
thereupon the clerk of the circuit court shall enter in his abstract of judgments the name
of the taxpayer mentioned in the warrant and in proper columns the amount of tax with penalties
and costs for which the warrant is issued and the date and hour...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-14.htm - 2K - Match Info - Similar pages
28-3-193
Section 28-3-193 Penalties on failure of wholesaler licensee to timely pay tax due; execution
and levy; lien. (a) Every wholesaler licensee collecting tax on beer levied by this article
shall timely pay the same as provided in this article. Every such wholesaler licensee failing
for a period of 10 days beyond the due date to pay the said tax due pursuant to this article
shall be required to pay as part of the taxes imposed under this article a penalty of not
less than $50.00, nor more than $250.00, to be assessed and collected by the authority to
whom the taxes are to be paid. In addition to such penalty, any wholesaler licensee failing
for a period of 10 days beyond the due date to pay all or any part of the tax due pursuant
to this article shall not be entitled to deduct and retain the two and one-half percent discount
prescribed in Section 28-3-190(b) hereof upon any portion of the tax which is not timely paid.
(b) If any taxes or penalties imposed by this article remain due and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-193.htm - 2K - 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-342.htm - 6K - Match Info - Similar pages
40-29-20
Section 40-29-20 Lien for taxes - Generally. If any person liable to pay any tax, other than
ad valorem tax, neglects or refuses to pay the same, the amount (including any interest, additional
amount, addition to tax, or assessable penalty together with any costs that may accrue in
addition thereto) shall be a lien in favor of the State of Alabama upon all property and rights
to property, whether real or personal, tangible or intangible, belonging to such person. The
Department of Revenue shall give notice of lien to the taxpayer. If the taxpayer shall file
with the Department of Revenue a bond in double the amount of the lien filed, with surety
or sureties to be either a surety company authorized to do business in Alabama or such individual
property owners, not less than three in number, as are recommended by the judge of probate
of the county in which the notice of lien is recorded, conditioned to pay all such tax, interest
penalty, additional amount or addition to such tax, together...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-20.htm - 2K - Match Info - Similar pages
40-31-3
Section 40-31-3 Temporary presence and residency in state for purpose of responding to declared
state of emergency. (a) An out-of-state employee performing disaster or emergency related
work on infrastructure owned or operated by a registered business, municipality, county, or
public corporation shall not be considered to have established residency or a presence in
the state that would require that person or his or her employer to file and pay income taxes
or to be subject to tax withholdings or to file and pay any other state or local tax or fee
which is based on a physical presence in the State of Alabama or with a local taxing jurisdiction
during one or more disaster periods. This includes any related state or local employer withholdings
and remittance obligations, but does not include any transaction taxes and fees as described
in subsection (d). (b) Any out-of-state business that has no registrations or tax filings
or nexus in the state prior to a declared state disaster or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-31-3.htm - 6K - Match Info - Similar pages
40-5-31
Section 40-5-31 Taxpayer about to jeopardize possibility of collection - Duty of collector.
It shall be the duty of the tax collector, whenever upon information or otherwise he has good
reason to believe that any person owing taxes, whether due or not, is about to leave or remove
his property from the county, or that such person is closing out or going out of business
or disposing of substantially all of his personal property and thereby the collection of such
taxes is endangered, to make out and certify to the judge of probate a bill against such person
for the amount of such taxes and any fees due the assessor or collector; and, upon the approval
thereof by the judge of probate in writing endorsed thereon, such bill shall operate as a
writ of fieri facias which the collector is authorized to execute by levy and sale, in the
same manner as sheriffs are authorized to execute such writs when issued out of the circuit
court. Said writ may be executed in any county of the state where...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-31.htm - 1K - Match Info - Similar pages
40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection (f),
the tax imposed by this article shall be due and payable to the department monthly on or before
the 20th day of the month next succeeding each month during which the storage, use, or other
consumption of tangible personal property became taxable hereunder. (b) Every seller or person
engaged in making retail sales of tangible personal property for storage, use, or other consumption
in this state, who alternatively: (1) Maintains, occupies, or uses, permanently or temporarily,
directly or indirectly, or through a subsidiary, or agent by whatever name called, an office,
place of distribution, sales, or sample room or place, warehouse or storage place, or other
place of business; (2) Qualifies to do business or registers with the state to collect the
tax levied by this chapter; (3) Employs or retains under contract any representative, agent,
salesman, canvasser, solicitor, or installer operating in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-68.htm - 9K - Match Info - Similar pages
40-5-32
Section 40-5-32 Taxpayer about to jeopardize possibility of collection - Liability of collector
for failure to act. On failure of the tax collector to act when notified that any person is
about to leave or remove his property from the county or that such person is closing out or
going out of business or is disposing of substantially all of his personal property by a closing
out sale, bankrupt sale, fire sale, manufacturers' sale, or otherwise, and the collection
of taxes due or to become due is endangered, he shall be liable for the amount of taxes assessed
against such person. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, ยง218.)...
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