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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...
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34-27A-3
Section 34-27A-3 License required to do certain acts; unlawful behavior; violations; assistance
with appraisal; evaluations. (a) It shall be unlawful for any person, partnership, or corporation,
for a fee or other valuable consideration, or with the intention or expectation of receiving
or collecting a fee or valuable consideration from another, to do any of the following unless
he or she is licensed under this article: (1) To be employed to perform or to perform an appraisal
as defined in this article where the subject property of the assignment lies within the borders
of the State of Alabama. (2) Present himself or herself, or allow himself or herself to be
presented, as being able to perform an appraisal for which a license is required under this
article. (b) It shall be unlawful for a person, other than a licensed real estate appraiser,
to assume or use that title or any title, designation, or abbreviation likely to create the
impression of licensure as a real estate appraiser by...
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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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40-29-29
Section 40-29-29 Certificate of sale; deed of real property. (a) Certificate of sale. In the
case of personal property sold as provided in Section 40-29-26, the commissioner or his delegate
shall give to the purchaser a certificate of sale upon payment in full of the purchase price.
(b) Deed to real property. In the case of any real property sold as provided in Section 40-29-26
and not redeemed in the manner and within the time provided in Section 40-29-28, the commissioner
or his delegate shall execute to the purchaser of such real property at such sale, upon his
surrender of the certificate of sale, a deed of the real property so purchased by him, reciting
the facts set forth in the certificate. (c) Real property purchased by State of Alabama. If
real property is declared purchased by the State of Alabama at a sale pursuant to Section
40-29-26, the commissioner or his delegate shall at the proper time execute a deed therefor,
and without delay cause such deed to be duly recorded in...
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40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section,
it shall be unlawful for any person to print, publish, or divulge, without the written permission
or approval of the taxpayer, the return of any taxpayer or any part of the return, or any
information secured in arriving at the amount of tax or value reported, for any purpose other
than the proper administration of any matter administered by the department, a county, or
a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical
information pertaining to taxes may be disclosed at the discretion of the commissioner or
his or her delegate to the legislative or executive branch of the state. Upon request, the
commissioner or his or her delegate may make written disclosure as...
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40-2A-2
Section 40-2A-2 Legislative intent; scope; exclusiveness. (1) LEGISLATIVE INTENT. a. The legislative
intent of this chapter is to provide equitable and uniform procedures for the operation of
the department and for all taxpayers when dealing with the department. This chapter is intended
as a minimum procedural code and the department may grant or adopt additional procedures not
inconsistent with this chapter. This chapter shall be liberally construed to allow substantial
justice. b. The provisions of this chapter shall be complementary and in addition to all other
provisions of law. In the event of any conflict between the provisions of this chapter and
those of any other specific statutory provisions contained in other chapters of this title,
or of any other title, it is hereby declared to be the legislative intent that, to the extent
such other specific provisions are inconsistent with or different from the provisions of this
chapter, the provisions of this chapter shall prevail. (2)...
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40-2B-1
Section 40-2B-1 Legislative findings. To increase public confidence in the fairness of the
state tax system, the state shall provide an independent agency to be known as the Alabama
Tax Tribunal to hear appeals of tax and other matters administered by the Department of Revenue
and certain self-administered counties and municipalities that choose to participate with
the Alabama Tax Tribunal to hear appeals of taxes levied by or on behalf of self-administered
counties or municipalities. Any judge of the Alabama Tax Tribunal shall have the requisite
knowledge and experience to hear and resolve disputes between taxpayers and the Department
of Revenue or taxpayers and any self-administered county or municipality that has elected
to participate with the Alabama Tax Tribunal. Such hearing shall take place only after the
taxpayer has had a full opportunity to settle any matter with the Department of Revenue or
with a self-administered county or municipality. There shall be no requirement of...
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40-7-65
Section 40-7-65 Employment of appraisal firms as consultants; firms or appraisers to be bona
fide state residents. The Department of Revenue may, with the approval of the Governor, employ
any appraisal firms employing a duly accredited member or members of the American Institute
of Real Estate Appraisers as consultants to inspect the various systems of assessing in each
county and to advise the Department of Revenue of the best procedures to be followed in the
several counties so as to expedite the statewide reappraisal as required by law; provided,
that any firms or appraisers hired by the state Department of Revenue or by local government
shall be bona fide residents of the State of Alabama and shall have resided in the state for
at least one year prior to January 19, 1972. (Acts 1971, 3rd Ex. Sess., No. 160, p. 4404,
§6.)...
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40-9E-1
Section 40-9E-1 Definitions. For purposes of this chapter only, the following terms shall have
the following meanings: (1) BASE YEAR. The taxable year immediately before the taxable year
in which property first becomes qualified property under this chapter. (2) BASE YEAR VALUE.
The value of the property used to determine the assessment on which the property tax on property
is imposed for the base year. Base year value does not include any new property that is first
assessed in the base year. (3) ELIGIBLE ASSESSMENT. The difference between the base year value
and the actual value as determined by the county tax assessor for the applicable taxable year.
(4) ENHANCED USE LEASE AREA. Any area of a military installation which contains underutilized
real or personal property, or both, that is leased by a secretary of a military department
to a lessee pursuant to the authority provided in 10 U.S.C. §2667. (5) LOCAL GOVERNING BODY.
The governing body of a county or municipality which proposes...
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41-10-239
Section 41-10-239 Property rights not to be affected by article; sections imposing licensing
requirements, taxes, etc., are void if such requirements not otherwise imposed. It is the
intent of this article that it shall not restrict or impair the real, personal or mixed property
in which any individual person, industry, business, utility, industrial development board
or similar board or authority, public or private corporation or the Alabama State Port Authority
has any legal, equitable, absolute or conditional right, title or interest, whether by fee
simple, leasehold, easement, possession, contract, license, permit or any other form of ownership
or other rights thereto whatsoever or any existing or future rights of way required by the
State of Alabama Department of Transportation for the construction of Interstate Route I-210
and the construction of the new Cochrane Bridge and its roadway approaches and any future
connections to or between these two highway facilities. In the event...
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