45-43-246.63
Section 45-43-246.63 Payment and reporting. The tax levied by this subpart may be collected
by the State Department of Revenue, or a private firm under contract with the county commission,
at the same time and in the same manner as state sales and use taxes are collected. On or
prior to the date the tax is due, each person subject to the tax shall file with the collection
agency a report in the form prescribed by the collection agency. The report shall set forth,
with respect to all sales and business transactions that are required to be used as a measure
of the tax levied, a correct statement of the gross proceeds of all the sales and gross receipts
of all business transactions. The report shall also include items of information pertinent
to the tax as the collection agency may require. Any person subject to the tax levied by this
subpart may defer reporting credit sales until after their collection, and in the event the
person defers reporting them, the person shall thereafter...
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45-43-246.83
Section 45-43-246.83 Payment and reporting. The tax levied pursuant to this subpart
may be collected by the State Department of Revenue or a private firm under contract with
the county commission, at the same time and in the same manner as state sales and use taxes
are collected. On or prior to the date the tax is due, each person subject to the tax shall
file with the collection agency a report in the form prescribed by the collection agency.
The report shall set forth, with respect to all sales and business transactions that are required
to be used as a measure of the tax levied, a correct statement of the gross proceeds of all
the sales and gross receipts of all business transactions. The report shall also include items
of information pertinent to the tax as the collection agency may require. Any person subject
to the tax levied pursuant to this subpart may defer reporting credit sales until after their
collection, and in the event the person defers reporting them, the person shall...
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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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45-9-245.03
Section 45-9-245.03 Payment of tax. The tax levied by this part may be collected by
the State Department of Revenue, the county commission, or a private collection agency under
contract with the county commission, at the same time and in the same manner as state sales
and use taxes are collected. On or prior to the date the tax is due, each person subject to
the tax shall file with the collection agency a report in the form prescribed by the collection
agency. The report shall set forth, with respect to all sales and business transactions that
are required to be used as a measure of the tax levied, a correct statement of the gross proceeds
of all the sales and gross receipts of all business transactions. The report shall also include
items of information pertinent to the tax as the collection agency may require. Any person
subject to the tax levied by this part may defer reporting credit sales until after their
collection, and in the event the person defers reporting them, the person...
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40-15-3
Section 40-15-3 Duplicate of federal return filed by executor; computation by Department
of Revenue. It is hereby made the duty of the executor of the estate of any person who has
died a resident of Alabama and upon which estate the tax imposed under any federal revenue
act has not been paid, and the executor of any person who may hereafter die a resident of
this state, and whose estate is subject to the payment of a federal estate tax, to file with
the Department of Revenue of Alabama a duplicate of all the returns which he is required to
make to the federal authorities for the purpose of having the estate taxes determined. When
such duplicate return is filed with the Department of Revenue, it shall compute the amount
of tax that would be due upon said return as federal estate taxes imposed under any federal
act permitting credit of inheritance or estate taxes to the states upon the property of said
estate taxable in the State of Alabama and shall assess against said estate as estate...
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40-18-386
Section 40-18-386 Reductions of distribution for Education Trust Fund and General Fund.
Notwithstanding the provisions of Section 40-18-376(d)(2), to the extent the investment
credit is used to offset an insurance premium tax liability and a portion of the insurance
premium taxes are deposited into the Education Trust Fund, the Department of Finance shall
adopt rules to ensure that the credit would reduce the distribution for the Education Trust
Fund. Thereafter, the credit will reduce the distributions to the state General Fund only.
(Act 2019-392, §11.)...
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40-21-107
Section 40-21-107 Disposition of proceeds of tax. All taxes or other funds received
or collected by the Department of Revenue of the State of Alabama under the provisions of
this article remaining after the application of any exemptions, exclusions, deductions, or
credits applicable thereto, and after the payment of the expenses of administration and enforcement
of this article shall be without delay deposited into the State Treasury to the credit of
Alabama Education Trust Fund. (Acts 1969, Ex. Sess., No. 37, p. 88, §9; Act 2015-27, §4.)...

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40-21-87
Section 40-21-87 Disposition of proceeds of tax. All taxes or other funds received or
collected by the Department of Revenue of the State of Alabama under the provisions of this
article remaining after the application of any exemptions, exclusions, deductions, or credits
applicable thereto, and after the payment of the expenses of administration and enforcement
of this article shall be without delay deposited into the State Treasury to the credit of
Education Trust Fund except that, beginning the fiscal year ending September 30, 1993, $14,600,000
annually shall be deposited to the Special Mental Health Trust Fund, of which one-fourth is
to be deposited quarterly. (Acts 1969, Ex. Sess., No. 21, p. 46, §8; Acts 1992, No. 92-623,
p. 1466, §14; Act 2015-27, §4.)...
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40-23-35
Section 40-23-35 Disposition of revenues from tax. (a) Such amount of money as shall
be appropriated for each fiscal year by the Legislature to the Department of Revenue with
which to pay the salaries, the cost of operation and management of the department shall be
deducted, as a first charge thereon, from the taxes collected under the provisions of this
division; provided, that the expenditure of the sum so appropriated shall be budgeted and
allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated
to defray the expenses of operating the department for each fiscal year. After the payment
of the expenses, so much of the amount remaining as may be necessary, after first applying
all sums of money received by reason of the application of the surplus in the income tax as
provided by Section 40-18-58, for the replacement in the public school fund of the
three-mill constitutional levy for schools and in the General Fund of the one-mill levy for...

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40-7-70
Section 40-7-70 Annual appropriation to department; establishment of fund to maintain
program of equalization; credit against state's portion of expenses in county reappraisal;
county may be charged pro rata share of expense. There is hereby appropriated to the Department
of Revenue the sum of $250,000 per annum to be used by said department to pay the expense
of its compliance with the provisions of this division and to establish a fund which shall
be used by the said department to maintain a program for the equalization of ad valorem tax
assessments in this state. Whenever the amount in this fund exceeds the sum of $2,500,000,
such excess shall revert to the General Fund of the state. This appropriation shall commence
on January 19, 1972. This appropriation shall be over and above any expense incurred by the
Department of Revenue in the event it becomes necessary for the Department of Revenue to reappraise
any particular county or contract for the reappraisal of any county....
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