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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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40-29A-2
Section 40-29A-2 Definitions. As used in this chapter, the following terms have the meaning
ascribed to them in this section, except when the context clearly indicates otherwise: (1)
COMMISSIONER. The Commissioner of the Department of Revenue. (2) CONTACT or CONTACTED. Previous
contact of any kind by the department or an agent of the department within five years prior
to the initial written request for amnesty. This includes returns filed for the tax types
included in the application for tax periods beginning before the look-back period. Contact
includes, but is not limited to, with regard to potential liability for the type of tax identified
in the amnesty application: receipt of a nexus questionnaire, an audit or notice of audit,
payment of tax, registration for tax, registration with the Secretary of State, request for
extension of time to file, making a payment of estimated tax, filing a return, and non-compliance
issued in response to an application for a certificate of good...
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40-29B-2
Section 40-29B-2 Definitions. For the purposes of this chapter, the following terms have the
following meanings: (1) COMMISSIONER. The Commissioner of the Department of Revenue. (2) CONTACT
or CONTACTED. Previous contact of any kind with the department, or an agent of the department,
within two years prior to submitting an initial amnesty application. The term includes returns
filed for the tax types included in the application for tax periods beginning before the look-back
period. The term includes, but is not limited to, with regard to potential liability for the
type of tax identified in the amnesty application, any of the following: a. An audit or notice
of audit. b. Payment of tax. c. Registration for tax. d. Request for extension of time to
file. e. Making a payment of estimated tax. f. Filing a return. g. Non-compliance issued in
response to an application for a certificate of good standing or a certificate of compliance
by the taxpayer or on behalf of the taxpayer. (3) COURIER....
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40-18-140
Section 40-18-140 Contribution designations. (a)(1) Each Alabama resident individual income
taxpayer desiring to contribute to any of the programs listed in subsection (b) may designate
an amount of his or her refund, rounded off in whole dollars, in an appropriate box on the
state income tax return form, to be credited to the program. (2) All future check-offs, duly
enacted by the Legislature subsequent to April 17, 2006, shall be accorded an appropriate
box on the state income tax return forms, subject to the terms and conditions prescribed herein,
without the requirement that they be added by amendment to this section. (b) Contributions
received for the following authorized charitable and nonpolitical income tax check-off recipients,
less costs of administration to the Department of Revenue not to exceed five percent, shall
be distributed and appropriated as provided herein: (1) Contributions to the Alabama Aging
Program shall be deposited with the State Treasurer into the Alabama...
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40-18-23
Section 40-18-23 Taxpayers engaged in multistate business - Option of certain taxpayers to
report and pay tax on basis of percentage of volume. Any taxpayer who has taxable income from
business activities both within and without this state, whose only business activities within
this state consist of sales and do not include owning or renting real estate or tangible personal
property, and whose dollar volume of gross sales made during the tax year within this state
is not in excess of $100,000 may elect to report and pay any income tax due on the basis of
a percentage of such volume. If a taxpayer elects to report and pay income tax due on the
basis of a percentage of sales in this state, the percentage rate shall be one fourth of one
percent of such volume of sales. The report shall be made on forms prescribed by the Commissioner
of Revenue and shall be due and payable on the same date and in the same manner as provided
in Sections 40-18-27 and 40-18-39. (Acts 1967, No. 392, p. 979,...
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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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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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40-23-202
Section 40-23-202 Duties. The duties of the commission shall include identification and development
of each of the following as necessary for compliance with the Streamlined Sales and Use Tax
Agreement: (1) The development of a system for single entity administration of state and local
tax collection and distribution. (2) The development of a system designed to provide proper
notice of changes in state or local sales and use taxes or rates to taxpayers and the single
entity administrator. (3) The development of a system designed to provide proper implementation
of changes in state or local sales and use taxes or rates. (4) The development of a system
providing for taxpayer audits by persons or entities other than the single entity administrator
as authorized by the agreement. (5) The development of a database of all state and local sales
and use tax rates. (6) Any other systems, programs, or policies the commission determines
are required for compliance with the agreement. (Act...
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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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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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