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40-29A-3
Section 40-29A-3 Tax amnesty program. (a) The department shall develop and implement
a tax amnesty program in accordance with the provisions of this chapter. The commissioner
may provide by rule as necessary for the administration and implementation of the program.
The commissioner shall publicize the program in order to maximize the public awareness of
and participation in the program. The commissioner, for purpose of publicizing the program,
may contract with any advertising agency within or outside this state and use public service
announcements, pamphlets, mail notices, and print, television, and radio announcements. Such
publications shall include increasing public awareness that the program will provide amnesty
for sales and use tax due on internet, mail order, or other purchases made from out-of-state
vendors for which Alabama sales or use tax was not charged at the time of purchase. In furthering
the collections of amnesty, the commissioner may procure amnesty program...
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11-98-5.3
Section 11-98-5.3 Prepaid wireless telephone service. (a) As used in this section,
the following words and terms shall have the following meanings unless the context clearly
indicates otherwise: (1) DEPARTMENT. The Department of Revenue for the State of Alabama. (2)
PREPAID RETAIL TRANSACTION. The purchase of prepaid wireless telecommunications service from
a seller for any purpose other than resale. (3) PREPAID WIRELESS CONSUMER. A person who purchases
prepaid wireless telecommunications service in a retail transaction. (4) PREPAID WIRELESS
TELEPHONE SERVICE. A service that meets all of the following requirements: a. Authorizes the
purchase of CMRS, either exclusively or in conjunction with other services. b. Must be paid
for in advance. c. Is sold in units or dollars whose number or dollar value declines with
use and is known on a continuous basis. (b) Notwithstanding any other provision of this chapter,
the current CMRS emergency telephone service charge established under...
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45-39-245.06
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and
directed by the governing body of Lauderdale County as provided in subsection (b), the taxes
herein levied shall be collected by and paid to the Judge of Probate of Lauderdale County
in his or her official capacity. All reports required to be made to the Commissioner of Revenue
of the State of Alabama as to state sales and use taxes under the aforesaid Act 100 of the
1959 Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20
of Title 51 of the Code of Alabama of 1940 and amendments thereto, as to such taxes herein
levied shall also be made to the Judge of Probate of Lauderdale County, Alabama, and as to
the taxes herein levied the Judge of Probate of Lauderdale County, Alabama, shall have and
exercise the same powers, duties, and obligations as are imposed on the Commissioner of Revenue
of the State of Alabama by the aforesaid Act 100 of the 1959 Second Special Session...
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16-6D-9
Section 16-6D-9 Tax credit claims; administrative accountability; verification of requirements;
rules and procedures. (a)(1) An individual taxpayer who files a state income tax return and
is not claimed as a dependent of another taxpayer, a taxpayer subject to the corporate income
tax levied by Chapter 18 of Title 40, an Alabama S corporation as defined in Section
40-18-160, or a Subchapter K entity as defined in Section 40-18-1 may claim a credit
for a contribution made to a scholarship granting organization. If the credit is claimed by
an Alabama S corporation or Subchapter K entity, the credit shall pass through to and may
be claimed by any taxpayer eligible to claim a credit under this subdivision who is a shareholder,
partner, or member thereof, based on the taxpayer's pro rata or distributive share, respectively,
of the credit. (2) The tax credit may be claimed by an individual taxpayer or a married couple
filing jointly in an amount equal to 100 percent of the total...
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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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40-18-24.2
Section 40-18-24.2 Taxation of pass-through entities. (a) For purposes of this section
and Section 40-18-24.3, the following terms shall have the following meanings: (1)
MEMBER. An individual, estate, trust or business trust as defined in Section 40-18-1,
a corporation as defined in Section 40-18-1, or Subchapter K entity as defined in Section
40-18-1, that is a partner in a general, limited, limited liability, or limited liability
limited partnership, or a member of a limited liability company. (2) NONRESIDENT. a. An individual
who is not a resident of or domiciled in this state during the applicable tax year. b. A nonresident
trust as defined in Section 40-18-1. c. A nonresident estate as defined in Section
40-18-1. d. A foreign corporation as defined in Section 40-18-1, not commercially domiciled
in this state during the applicable tax year. e. A Subchapter K entity or business trust that
is created or organized under the laws of a jurisdiction other than this state and that is
not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-24.2.htm - 7K - Match Info - Similar pages
40-23-199.2
Section 40-23-199.2 Marketplace facilitators. (a) For the purpose of this Act 2018-539,
the following terms shall have the respective meanings ascribed to them: (1) DEPARTMENT. The
Alabama Department of Revenue. (2) MARKETPLACE FACILITATOR. A person that contracts with marketplace
sellers to facilitate for a consideration, regardless of whether deducted as fees from the
transaction, the sale of the marketplace seller's products through a physical or electronic
marketplace operated by a person, and engages: a. Either directly or indirectly, through one
or more affiliated persons in any of the following: 1. Transmitting or otherwise communicating
the offer or acceptance between the purchaser and marketplace seller; 2. Owning or operating
the infrastructure, electronic or physical, or technology that brings purchasers and marketplace
sellers together; 3. Providing a virtual currency that purchasers are allowed or required
to use to purchase products from the marketplace seller; or 4....
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41-4-110
Section 41-4-110 Established; duties; contracts for stationery, printing, paper, and
fuel; use of approved credit cards for certain purchases; State Procurement Fund. (a) There
shall be in the Department of Finance the Division of Purchasing. The functions and duties
of the Division of Purchasing shall be as follows: (1) To purchase all personal property and
nonprofessional services, except alcoholic beverages, which shall be purchased by the Alcoholic
Beverage Control Board and except as otherwise provided by law, for the state and each department,
board, bureau, commission, agency, office, and institution thereof, except as provided in
subsection (e). (2) To make and supervise the execution of all contracts and leases for the
use or acquisition of any personal property and nonprofessional services unless otherwise
provided by law. (3) To fix standards of quality and quantity and to develop standard specifications
for all personal property and nonprofessional services acquired by the...
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45-37-246
Section 45-37-246 License procedures by mail. (a) This section shall apply only
in counties having a population of 300,000 or more according to the last or any subsequent
federal census. (b) On or after September 1st of each year, the judge of probate of each county
may, if he or she elects to do so, mail an application in the form and containing the information
hereinafter provided to all owners of motor vehicles listed as such in the motor vehicle license
records, including transfers, in his or her office or, at his or her option, to such owners
as request that such application be mailed to them. (c) The application shall be on a form
to be provided by the State Department of Revenue. The application form shall contain a space
for the name and address of the owner of the motor vehicle and the make, model, year, and
motor number of his or her motor vehicle and such other information with respect thereto as
the State Department of Revenue may prescribe. The application form shall also...
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45-49-202
Section 45-49-202 License procedures by mail. (a) This section shall apply only
in counties having a population of 300,000 or more according to the last or any subsequent
federal census. (b) On or after September 1st of each year, the Judge of Probate of Mobile
County, if he or she elects to do so, may mail an application in the form and containing the
information hereinafter provided to all owners of motor vehicles listed as such in the motor
vehicle license records, including transfers, in his or her office or, at his or her option,
to such owners as request that such application be mailed to them. (c) The application shall
be on a form to be provided by the State Department of Revenue. The application form shall
contain a space for the name and address of the owner of the motor vehicle and the make, model,
year, and motor number of his or her motor vehicle and such other information with respect
thereto as the State Department of Revenue may prescribe. The application form shall...
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