40-18-21
Section 40-18-21 Credits for taxes paid on income from sources outside the state and
for job development fees. (a)(1) For the purpose of ascertaining the income tax due under
the provisions of this chapter by individual residents of Alabama whose gross income, as defined
herein, is derived from sources both within and outside the State of Alabama, there shall
be allowed a credit against the amount of tax found to be due by such resident, on account
of income derived from outside the State of Alabama, the amount of income tax actually paid
by such resident to any state or territory on account of business transacted or property held,
directly or indirectly, outside the State of Alabama. Resident individual owners of Subchapter
K entities, Alabama S corporations, and beneficiaries of estates or trusts who include their
proportionate share of the income arising from one or more of these entities in their Alabama
gross income shall be allowed a credit for their proportionate share of the...
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45-41-242.02
Section 45-41-242.02 Monthly report; recordkeeping; failure to pay. (a) The taxes levied
by this article, 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 article 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...
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11-51-180
Section 11-51-180 Prerequisites for collection by Department of Revenue; exceptions;
applicability. (a) The Department of Revenue shall, upon request by ordinance or resolution
of the governing body of any municipality and the filing of a certified copy of the enabling
ordinance or resolution with the Department of Revenue, collect all municipal privilege or
license taxes in the nature of a sales or use tax levied or assessed by a municipality under
the provisions of a municipal ordinance or resolution duly promulgated and adopted by the
governing body of the municipality, or levied by past or future special or local acts of the
Legislature. Except as set out below and as otherwise provided in this section, the
levy shall parallel the corresponding state levy except for the rate of the tax and shall
be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations,
direct pay permit and drive-out certificate procedures, provisions, statutes of...
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40-26-3
Section 40-26-3 Taxes due monthly; filing of reports; election to file quarterly, semi-annually,
or annually. (a) The taxes levied under this chapter, except as otherwise provided in subsection
(b), shall be due and payable in monthly installments on or before the twentieth day of the
month next succeeding the month in which the tax accrues. On or before the twentieth day of
each month after this chapter has taken effect, every person, firm, or corporation on whom
the taxes levied by this chapter are imposed shall render to the Department of Revenue, hereinafter
referred to as the department, on a form prescribed by the department, a true and correct
statement showing the gross proceeds of the business for the next preceding month, together
with such other information as the department may demand and require, and at the time of making
such monthly report the taxpayer shall compute the taxes due and shall pay to the department
the amount of taxes shown to be due. (b) Taxpayers meeting...
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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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45-28-91.01
Section 45-28-91.01 Creation; composition; powers and duties. (a) There is hereby created
the new Etowah County Tourism Board. The new board shall consist of one member appointed by
each member of the Etowah County House Legislative Delegation, one member appointed by the
senator representing Etowah County, one member appointed by the county commission, one member
appointed by the Mayor of Gadsden, one member appointed by the Etowah County Mayor's Association,
one member appointed by the Etowah/Gadsden Chamber of Commerce, and one member appointed by
the local hotel industry. Members shall serve two year terms until November 30, 2011, when
the next term shall be four years. No person shall be appointed to the board unless he or
she is a qualified elector of Etowah County. (b) The Etowah County Tourism Board created by
this part shall promote the tourism industry in the county, including, but not limited to,
working with potential visitors; coordinating with media representatives;...
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45-17-243.08
Section 45-17-243.08 Effective date; reduction in rates of taxes; termination of levy
of taxes. (a) If the governing body of the county elects to levy or impose any of the taxes
herein authorized to be levied and imposed, it shall specify, as the effective date of such
levy, the first day of the second calendar month next following that during which such levy
is made. Such governing body may not levy or impose any such taxes unless the effective date
of such levy is the same as the effective date of the levy, by the governing body of Lauderdale
County, of any of the taxes authorized to be levied and imposed pursuant to Act 2007-352.
(b) The governing body of the county may, at any time and from time to time after the levy
of any of the taxes herein authorized, but subject to succeeding provisions of this section,
and subject to constitutional limitations on the impairment of contracts, (1) Reduce the rate
at which any of such taxes is levied below the rate specified in either Section...

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45-39-245.48
Section 45-39-245.48 Effective date; reduction in rates of taxes; termination of levy
of taxes. (a) If the governing body of the county elects to levy or impose any of the taxes
herein authorized to be levied and imposed, it shall specify, as the effective date of such
levy, the first day of the second calendar month next following that during which such levy
is made; provided, that such governing body may not levy or impose any such taxes unless the
effective date of such levy is the same as the effective date of the levy, by the governing
body of Colbert County, of any of the taxes authorized to be levied and imposed pursuant to
Part 4, commencing with Section 45-17-243, of Article 24 of Chapter 17 of this title.
(b) The governing body of the county may, at any time and from time to time after the levy
of any of the taxes herein authorized, but subject to succeeding provisions of this section,
and subject to constitutional limitations on the impairment of contracts, (1) Reduce the...

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11-100-4
Section 11-100-4 State assistance payments; application; procedures; determination of
base number of convention delegates; appropriations; quarterly requests; amount of payments.
(a) Any city, county, or entities or authorities thereof may apply to the State Director of
Finance for state assistance payments for any eligible facilities. The city, county, or entities
or authorities thereof shall file an initial application with the Director of Finance, which
shall be in writing and shall describe: (i) the eligible facilities; (ii) the need for said
facilities or the benefit therefrom; and (iii) the financing thereof, including the principal
and interest payments for the bonds. (b) The Director of Finance shall promptly review such
initial application and shall notify the applicant of any additional information that may
be necessary. (c) After reviewing the initial application and upon reasonable notice to the
applicant, the Director of Finance shall hold a public hearing on the...
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11-54B-44
Section 11-54B-44 Requirements of a request for the creation of a self-help business
improvement district. A request for the creation of a self-help business improvement district
shall contain all of the following: (1) The signatures of a representative group of the owners
of the nonexempt real property located within the geographical area of the proposed district.
The group shall include the signatures of the owners of the nonexempt real property comprising
at least 60 percent of the total fair market value of all nonexempt real property located
in the proposed district and the signature of an owner of at least 50 percent of the parcels
of property located within the proposed district. The county property tax assessment records
shall determine ownership of real property and the fair market value. When record title to
real property is vested in a public corporation or authority under a bond financing plan provided
for by statute, the beneficial user of the real property in which title...
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