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40-9A-4
Section 40-9A-4 Department of Revenue to compile information and submit to Legislature
report. The Department of Revenue shall, not later than May 1, 1993, compile the information
submitted pursuant to Section 40-9A-3 and provide to the Legislature the following
information: (a) A complete listing of all real and personal property located in the state
which is subject to a lease with a public authority, county, or municipality of the State
of Alabama. (b) A complete listing of the estimated fair and reasonable market value of such
real and personal property. (c) The estimated tax revenue produced by such real and personal
property if taxed at the rates applicable to taxable property located in the respective jurisdictions.
(d) A copy of all lists, if any, received by the department from tax assessors pursuant to
subsection (f) of Section 40-9A-3. The completeness of the information required to
be provided by the department pursuant to subsections (a) through (c) of this section
shall...
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40-9A-3
Section 40-9A-3 Tax assessors to forward information to Department of Revenue. Every
tax assessor shall, not later than March 1, 1993, forward to the Department of Revenue the
following information: (a) A complete listing of all real property located in the county which
is subject to a lease with a public authority, county, or municipality of the State of Alabama.
(b) A complete listing of all personal property located in the county which is subject to
a lease with a public authority, county, or municipality of the State of Alabama. (c) A complete
listing of the purchase price and date of acquisition of such real and personal property.
(d) A complete listing of the estimated fair and reasonable market value of such real and
personal property. (e) The estimated tax revenue produced by such real and personal property
if taxed at the rates applicable to taxable property located in the same jurisdiction. (f)
A list of all lessees which have not filed the required information by January 1,...
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32-8-87
Section 32-8-87 Dismantling, destroying, changing identity of vehicle; certificate requirements;
insurance claims; "total loss"; removal of identification numbers, plates, etc.;
transfer of salvage vehicles; inspections; "component parts"; rebuilt vehicles;
flood vehicles; online verifications. (a) Each owner of a motor vehicle and each person mentioned
as owner in the last certificate of title who scraps, dismantles, destroys, or changes the
motor vehicle in such a manner that it is not the same motor vehicle described in the certificate
of origin or certificate of title shall as soon as practicable cause the certificate of origin
or certificate of title, if any, and any other documents or information required by the department
to be mailed or delivered to the department for processing. The department shall, with the
consent of any holder of liens noted on the surrendered certificate, enter a cancellation
upon its records. Upon cancellation of a certificate of origin or certificate of...
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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and
phrases mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for
tax or payments required to be made in lieu thereof. An abatement of transaction taxes imposed
under Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve
the seller from the obligation to collect and pay over the transaction tax as if the sale
were to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED
TRANSACTION TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments
required to be made in lieu thereof, on tangible personal property and taxable services incorporated
into an industrial development property, the cost of which may be added to capital account
with respect to the property, determined without regard to any rule which...
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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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40-1-50
Section 40-1-50 Reporting requirements of state agencies administering economic tax
incentives. (a) For the purpose of this section, the term economic tax incentive shall
mean any tax credits, deductions, exemptions, abatements, preferential rates, or rebates given
as an economic incentive. For the purpose of this section, the term economic incentive
shall mean an inducement provided by the government, where the government promises to forgo
tax revenues to which it is otherwise entitled or to provide some other benefit to an individual
or an entity and in exchange the individual or entity promises to take specific action that
contributes to economic development. In order for the Legislature to get accurate and complete
information regarding the costs and benefits of economic tax incentives, each state agency
that administers an economic tax incentive shall annually report the information required
herein to the Legislature. (b) The head of each state agency that administers any economic...
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40-7-56
Section 40-7-56 Optional Personal Property Assessment Link. (a) No later than September
30, 2016, the Department of Revenue shall develop, maintain, and administer an online business
personal property tax filing system that allows any taxpayer required to file a business personal
property tax return with any county assessing official or applicable agency the ability and
option to electronically file the return through the electronic filing system which will be
submitted to the county assessing official or applicable agency where the tax return is required
to be filed. The system shall be optional for any taxpayer and shall be known as the Optional
Personal Property Assessment Link or OPPAL. All Alabama taxing jurisdictions shall allow taxpayers
to utilize and access the OPPAL system for filing any business personal property return. The
online system shall be available for use in tax periods beginning on and after October 1,
2016, provided the taxpayer complies with this article and any...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department
of Revenue, and it shall have the power and authority, in addition to the authority now in
it vested by law: (1) To have and exercise general and complete supervision and control of
the valuation, equalization, and assessment of property, privilege, or franchise and of the
collection of all property, privilege, license, excise, intangible, franchise, or other taxes
for the state and counties, and of the enforcement of the tax laws of the state, and of the
several county tax assessors and county tax collectors, probate judges, and each and every
state and county official, board, or commission charged with any duty in the enforcement of
tax laws, to the end that all taxable property in the state shall be assessed and taxes shall
be imposed and collected thereon in compliance with the law and that all assessments on property,
privileges, intangibles, and franchises in the state shall be made in exact...
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25-1-40
Section 25-1-40 Electronic access to wage reports. (a) For purposes of this section,
the following terms have the following meanings: (1) CONSUMER REPORTING AGENCY. Any person,
entity, or agency which, for monetary fees, dues, or on a cooperative nonprofit basis, regularly
engages in whole or in part in the practice of assembling or evaluating consumer credit information
or other information on consumers for the purpose of furnishing consumer reports to third
parties, and which uses any means or facility of interstate commerce for the purpose of preparing
or furnishing consumer reports. (2) DEPARTMENT. The Department of Labor. (3) USER. The same
meaning as set forth in the federal Fair Credit Reporting Act, 15 U.S.C. ยง1681 et seq. (b)
Notwithstanding any other provision of law to the contrary, the department may contract with
one or more consumer reporting agencies to provide secure electronic access to employer-provided
information relating to the quarterly wages report submitted in...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale
and Distributor Reporting Advisory Group. (a) This article shall establish the Wholesale to
Retail Accountability Program or "WRAP". (b) For the purpose of this article, the
following words shall have the following meanings: (1) DEPARTMENT. The State Department of
Revenue. (2) LICENSED BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama
Alcoholic Beverage Control Board, selling or distributing beer or wine in this state. (3)
PERSON. Any individual, firm, partnership, association, corporation, limited liability company,
receiver, trustee, or any other entity. (4) RETAILER. A person or group of persons that have
a relationship with each other as defined in Section 267(b) of the federal Internal
Revenue Code whose primary business is the sale of tangible personal property at retail, including
supporting operations such as warehousing, shipping, and storage of product, and who holds
a...
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