45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax
statutes. (a) The following words, terms, and phrases as used in this section shall
have the following respective meanings except where the context clearly indicates a different
meaning: (1) "Commissioner" means the Commissioner of Revenue of the State. (2)
"County" means Butler County in the State of Alabama. (3) "Fiscal Year"
means the period commencing on October 1 of each calendar year and ending on September 30
of the next succeeding calendar year. (4) "Month" means a calendar month. (5) "Quarterly
Period" means the period of three months ending on the last of each March, June, September,
and December. (6) "Registered Seller" means the person registered with the State
Department of Revenue pursuant to the state use tax statutes or licenses under the state sales
tax statutes. (7) "State" means the State of Alabama. (8) "State Department
of Revenue" means the Department of Revenue of the State. (9)...
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29-5A-46
Section 29-5A-46 Tax expenditure report. (a) The Fiscal Division shall prepare and submit
an annual report to the Legislature which lists all state tax expenditures and the estimated
cost associated with each of the tax expenditures. For purposes of this section, tax
expenditures means those state revenue losses attributable to the provisions of the constitution,
state tax statutes, or rules promulgated pursuant to the statutes, which allow a special exclusion,
exemption, or deduction, or which provide a special credit or preferential tax rate. The report
shall be organized according to the funds into which the tax expenditures would be dedicated
but for the exemptions and rate differentials. The report shall be submitted at the same time
that the Governor is required to submit his or her budget proposal to the Legislature. (b)
The annual tax expenditure report shall include the following: (1) Each tax exemption and
its constitutional and/or statutory citation. (2) An estimate of the...
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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...
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22-40A-14
Section 22-40A-14 Scrap tire environmental fee. (a) A scrap tire environmental fee shall
be collected at the point of sale from the consumer on replacement tires, whether or not the
tires are mounted on a rim or wheel, in the amount of one dollar ($1) per tire, and shall
be remitted to the Department of Revenue on a monthly basis. Out-of-state tires, such as fleet
tires, not purchased in the State of Alabama must be returned to the point of origin for disposal
or the scrap tire environmental fee shall be imposed for each tire brought into the state
and must be remitted to the Department of Revenue. In addition, the scrap tire environmental
fee shall be collected on a retreaded casing replacement tire when sold to a consumer. (b)
The fees imposed by subsection (a) shall be paid monthly to the Department of Revenue by the
20th day of the following month, accompanied by forms as prescribed by the Department of Revenue.
The forms shall contain a printed declaration that the information is...
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32-7C-23
Section 32-7C-23 Local assessment fees; quarterly reports; distribution of funds; audits.
(a) A TNC shall collect a local assessment fee equal to one percent of the gross trip fare
for all prearranged rides that originate in the state in accordance with this article. (b)(1)
No later than 30 days after the end of each calendar quarter, a TNC shall submit to the commission
all of the following: a. The total local assessment fees collected by a TNC. b. For prearranged
rides that originated within a municipality, a report listing the percentage of the gross
trip fare that originated in each municipality during the reporting period. c. For prearranged
rides that originated outside a municipality, a report listing the percentage of the gross
trip fare that originated in the unincorporated portion of each county during the reporting
period. (2) The TNC shall be responsible for determining whether a prearranged ride originated
within the boundaries of a municipality or originated within the...
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40-18-378
Section 40-18-378 Verification of employment numbers; audits; return of unearned credit
amounts; liability of incentivized companies. (a) The Department of Labor shall periodically
verify the actual number of eligible employees employed at the qualifying project and the
wages of the eligible employees during the relevant year. If the Department of Labor is not
able to provide the verification utilizing all available resources, it may request any additional
information from the incentivized company as may be necessary. The Department of Revenue may
periodically audit any incentivized company to monitor compliance by the incentivized company
with this article. Nothing in this article shall be construed to limit the powers otherwise
existing for the Department of Revenue to audit and assess an incentivized company. The Department
of Insurance shall have similar audit rights over any incentivized company that is subject
to the insurance premium tax. (b) The project agreement shall include...
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45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (a) This section
shall only apply to Choctaw County. (b) As used in this section, state sales and use
tax means the tax imposed by the state sales and use tax statutes, including, but not limited
to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The county commission may levy, in addition to all other taxes, including, but not
limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license tax
against gross sales or gross receipts. Notwithstanding the foregoing, the additional privilege
license tax imposed pursuant to this section shall not apply to any person, firm, or
corporation engaged in the business of selling machines at retail used in mining, quarrying,
compounding, processing, and manufacturing of tangible personal property, and any parts of
the machines or any automobile, vehicle, truck, truck trailer, semi-trailer, house trailer,...

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11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling
act; rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request
of the municipal governing body, engage the Department of Revenue to collect and administer
their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d),
the Department of Revenue shall collect and administer the municipal sales, use, rental, and
lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute
reports, forms, and other information as may be necessary to provide for the collection and
administration of any municipal tax it collects and administers and, on request, shall make
all reports available for inspection by the governing body of the municipality. In collecting
and administering a municipal sales, use, rental, or lodgings tax, the department shall have
all the authority and duties as it has in connection with the...
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36-19-43
Section 36-19-43 Insurer or agents not liable for compliance with division; confidentiality;
testimony; violations. (a) In the absence of fraud or malice, no insurer, or person who furnishes
information on its behalf, shall be liable for damages in a civil action or subject to criminal
prosecution for any oral or written statement made or any other action taken that is necessary
to supply information required by this article. (b) The officials and departmental and agency
personnel receiving any information furnished pursuant to this article shall hold the information
in confidence until such time as its release is required pursuant to a criminal or civil proceeding.
(c) Any official referred to in Section 36-19-41 may be required to testify as to any
information in his possession regarding the fire loss of real or personal property in any
civil action in which any person seeks recovery under a policy against an insurance company
for the fire loss. (d) No person shall purposely refuse...
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40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure
requirements; taxpayer notification. (a) The Department of Revenue, a governing body of a
self-administered county or municipality, or an agent of such a municipality or county may
not conduct an examination of a taxpayer's books and records for compliance with applicable
sales, use, rental, or lodgings tax laws except in accordance with this section and
with the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act. (b) Additional
sales, use, rental, or lodgings tax may be assessed by the Department of Revenue, a governing
body of a self-administered county or municipality, or an agent of such a municipality or
county within any applicable period allowed pursuant to Section 40-2A-7(b), even though
a preliminary or final assessment has previously been entered by the Department of Revenue,
a governing body of a self-administered county or municipality, or an agent of such a municipality...

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