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45-43-246.33
Section 45-43-246.33 Payment and reporting. All taxes levied in this subpart shall be
paid to and collected by the State Department of Revenue at the same time and in the same
manner as state sales and use taxes are paid. On or prior to the due dates of the tax herein
levied each person subject to such tax shall file with the State Department of Revenue a report
or return in such form as may be prescribed by the department, setting 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 such sales and gross receipts of
all such business transactions. Such report shall also include such other items of information
pertinent to the tax and the amount thereof as the State Department of Revenue may require.
Any person subject to the tax levied may defer reporting credit sales until after their collection,
and in the event such person so defers reporting them, such person shall...
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45-48-244.02
Section 45-48-244.02 Monthly report; records; penalties. (a) The taxes levied by this
subpart, except as otherwise provided herein, shall be due and payable to the State Department
of Revenue on or before the 20th day of the month next succeeding the month in which the tax
accrues. On or before the 20th day of each month after the effective date of the taxes every
person on whom the tax is levied by this subpart shall render to the Department of Revenue
on a form prescribed by the department, a true and correct statement showing the gross proceeds
of the business subject to the tax for the then preceding month, together with such other
information as the Department of Revenue may demand and require; and at the time of making
such monthly report the taxpayer shall compute and pay to the Department of Revenue the amount
of taxes shown to be due; provided, however, that any person subject to the tax who conducts
any business on a credit basis may defer reporting and paying the tax until...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-244.02.htm - 2K - Match Info - Similar pages
16-6D-8
Section 16-6D-8 Tax credits; Failing Schools Income Tax Credit Account. (a) To provide
educational flexibility and state accountability for students in failing schools: (1) For
tax years beginning on and after January 1, 2013, an Alabama income tax credit is made available
to the parent of a student enrolled in or assigned to attend a failing school to help offset
the cost of transferring the student to a nonfailing public school or nonpublic school of
the parent's choice. The income tax credit shall be an amount equal to 80 percent of the average
annual state cost of attendance for a public K-12 student during the applicable tax year or
the actual cost of attending a nonfailing public school or nonpublic school, whichever is
less. The actual cost of attending a nonfailing public school or nonpublic school shall be
calculated by adding together any tuition amounts or mandatory fees charged by the school
to the student as a condition of enrolling or of maintaining enrollment in the...
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40-16-1.3
Section 40-16-1.3 Net income of credit unions. (a) With respect to credit unions only,
net income means financial statement income which is the final net income amount, total revenue
less total expenses, calculated for financial statement purposes and reported to the Internal
Revenue Service as a tax exempt organization and to the Alabama Credit Union Administration
or other government regulatory authority as appropriate, less the subtractions specified in
subsection (b) and as allocated and apportioned to Alabama according to rules adopted by the
Department of Revenue pursuant to Section 40-16-4. (b) Subtractions. The following
items shall be subtracted from financial statement income for purposes of computing the net
income of a credit union under this chapter: (1) Dividends received from other credit unions
and credit union service organizations as defined by federal law and the regulations of the
National Credit Union Administration. (2) In lieu of deductions for losses or bad...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-16-1.3.htm - 1K - Match Info - Similar pages
40-17-172
Section 40-17-172 Disposition of tax. 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 the management of the said department shall be deducted,
as a first charge thereon, from the taxes collected under and pursuant to Section 40-17-171;
provided, that the expenditure of said sum so appropriated shall be budgeted and allotted
pursuant to Article 4 of Chapter 4 of Title 41, and limited only to the amount appropriated
with which to defray the expenses of operating said department for each fiscal year. The balance
of the tax collected under and pursuant to Section 40-17-171 shall remain in the State
Treasury to the credit of the General Fund. (Acts 1939, No. 386, p. 508; Code 1940, T. 51,
§632; Acts 1943, No. 342, p. 323; Acts 1951, No. 846, p. 1477; Acts 1955, No. 42, p. 259.)...
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40-17-270
Section 40-17-270 Definitions. For the purpose of this article, the following words
shall have the following meanings: (1) AGREEMENT. The International Fuel Tax Agreement. (2)
BASE JURISDICTION. The member jurisdiction where qualified motor vehicles are based for vehicle
registration purposes. (3) COMMISSIONER. The Commissioner of the Department of Revenue. (4)
DEPARTMENT. The Department of Revenue. (5) IN-JURISDICTION DISTANCE. The total number of miles
or kilometers operated by a registrant's/licensee's qualified motor vehicles within a jurisdiction
including miles operated under an International Fuel Tax Agreement temporary permit. (6) JURISDICTION.
Any of the states of the United States, the District of Columbia, or a state or province of
a foreign country or a territory or possession of either the United States or a foreign country.
(7) LICENSEE. A person who holds a valid International Fuel Tax Agreement license issued by
the base jurisdiction, as evidenced by an identification...
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40-18-401
Section 40-18-401 Applications; construction of article. (a) The port credit provided
for in Section 40-18-403 is created by this article and is allowed upon strict compliance
with the provisions herein. (b) Prior to the allowance of the port credit, an application
shall be filed with the commission, on a form promulgated by the commission. (1) The application
shall be filed by the port facility user desiring to claim the credit. (2) The commission
shall establish deadlines for applications. Such applications shall solicit whatever information
the commission deems important to its determination of whether granting a port credit will
create new, high paying jobs in the state, bring substantial capital to the state, increase
the usage of a port facility, promote the development of clusters of businesses in the state,
or promote the economic development efforts of the state. (3) Upon review of the applications,
the commission may approve such applications as shall result in port credits...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-401.htm - 3K - Match Info - Similar pages
40-18-415
Section 40-18-415 (Per Section 40-18-416, this section is repealed following
the close of fiscal year 2020) Forms; construction of article; rulemaking authority. (a) All
filings and applications made with any department of the state government shall be made using
forms promulgated by such department. Any such filing shall be treated as a tax return, subject
to penalties imposed by the Department of Revenue. (b) Nothing in this article shall be construed
to constitute a guarantee or assumption by the state of any debt of any company nor to authorize
the credit of the state to be given, pledged, or loaned to any company. (c) Nothing in this
article shall be construed to make available to any taxpayer any right to the benefits conferred
by this article absent strict compliance with this article. (d) Nothing in this article shall
be construed to limit the powers otherwise existing for the Department of Revenue to audit
and assess a taxpayer claiming the Growing Alabama Credit. (e) Nothing...
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40-23-4.2
Section 40-23-4.2 Food stamp purchases exempt. (a) As used in this section the
following terms shall have the following meanings: (1) FOOD STAMPS. The stamps provided by
the United States Department of Agriculture for issuance to qualified recipients under the
federal Food Stamp Act, 7 U.S.C. §2011 et seq. (2) FOOD STAMP SALES TAX AMENDMENT. Section
1505 of the Food Security Act of 1985 (Public Law 99-198) which amended 7 U.S.C. §2013(a)
and provides that a state may not participate in the food stamp program if state or local
taxes are collected on purchases of food made with food stamps. (b) It is hereby declared
by the Legislature that this exemption is enacted in response to the coercive threat of Congress
contained in the Food Stamp Sales Tax Amendment in order to insure that all eligible citizens
within the State of Alabama will continue to receive food stamp benefits; that the State of
Alabama has challenged the constitutionality of the Food Stamp Sales Tax Amendment and the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.2.htm - 2K - Match Info - Similar pages
40-23-61
Section 40-23-61 Property taxed; persons liable. (a) An excise tax is hereby imposed
on the storage, use or other consumption in this state of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing or reconditioning of vessels, barges, ships, other watercraft and commercial
fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard
and licensed by the State of Alabama Department of Conservation and Natural Resources, purchased
at retail on or after October 1, 1965, for storage, use or other consumption in this state
at the rate of four percent of the sales price of such property or the amount of tax collected
by the seller, whichever is greater; provided, however, when the seller follows the Department
of Revenue's suggested use tax brackets and his records prove that his following said brackets
resulted in a net undercollection of tax for the month, he may report...
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