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45-2-241.01
Section 45-2-241.01 Electronic filing of business personal property tax returns. (a) This section
is enacted pursuant to Amendment No. 783 of the Constitution of Alabama of 1901, now appearing
as Section 5.01 of the Baldwin County Local Amendments, Official Recompilation of the Constitution
of Alabama of 1901, as amended. (b) The Legislature finds that it is in the best interest
of Baldwin County and the operation of the office of the Baldwin County Revenue Commissioner
to provide for the electronic filing of business property tax returns including payment of
any taxes due. (c)(1) The Baldwin County Revenue Commissioner may establish procedures for
electronic filing for the reporting, assessment, and payment of business personal property
taxes pursuant to Section 40-7-14. A complete business personal property tax return filed
electronically shall be in the format prescribed by the revenue commissioner and shall contain
the same information as a business personal property tax return...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-241.01.htm - 2K - Match Info - Similar pages
45-49-241.01
Section 45-49-241.01 Electronic filing of business property tax returns. (a) The Legislature
finds that it is in the best interest of Mobile County and the operation of the office of
the Mobile County Revenue Commissioner to provide for the electronic filing of business property
tax returns including payment of any taxes due. (b)(1) The Mobile County Revenue Commissioner
may establish procedures that do not conflict with Article 1A, commencing with Section 40-7-55,
of Chapter 7, Title 40, for electronic filing for the reporting, assessment, and payment of
business personal property taxes pursuant to Section 40-7-14. The Mobile County Revenue Commissioner
shall develop a certification process for third party systems for the filing of business personal
property tax returns. A complete business personal property tax return filed electronically
shall be in the format prescribed by the county revenue commissioner and shall contain the
same information as a business personal property tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-241.01.htm - 2K - Match Info - Similar pages
40-7-56
Section 40-7-56 Optional Personal Property Assessment Link. (a) No later than September 30,
2016, the Department of Revenue shall develop, maintain, and administer an online business
personal property tax filing system that allows any taxpayer required to file a business personal
property tax return with any county assessing official or applicable agency the ability and
option to electronically file the return through the electronic filing system which will be
submitted to the county assessing official or applicable agency where the tax return is required
to be filed. The system shall be optional for any taxpayer and shall be known as the Optional
Personal Property Assessment Link or OPPAL. All Alabama taxing jurisdictions shall allow taxpayers
to utilize and access the OPPAL system for filing any business personal property return. The
online system shall be available for use in tax periods beginning on and after October 1,
2016, provided the taxpayer complies with this article and any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-56.htm - 2K - Match Info - Similar pages
40-7-59
Section 40-7-59 Alternative systems. Notwithstanding any other provision of this article, no
county property tax commissioner, county revenue commissioner, or similar county tax assessing
or tax collecting official shall be prevented from providing an electronic system for the
filing of any applicable business personal property tax returns through a system other than
and as an alternative to the OPPAL system, nor shall any county property tax commissioner,
county revenue commissioner, or similar county tax assessing or tax collecting official be
prevented from enforcing mandatory electronic filing of a business personal property tax return
pursuant to any local act of the Legislature. (Act 2014-415, p. 1520, ยง5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-59.htm - 1K - Match Info - Similar pages
40-7-55
Section 40-7-55 Short form tax return; itemized listings. (a) Prior to October 1, 2014, the
Department of Revenue shall design a non-itemized business personal property tax return short
form "short form tax return" which, at the taxpayer's option, may be utilized for
reporting total taxable tangible business personal property assets with original acquisition
costs equal to or less than ten thousand dollars ($10,000) under the provisions of this article
and any rules promulgated by the department related thereto. Any taxpaying entity utilizing
the short form return agrees to a business personal property tax liability for that applicable
tax year that is based upon taxable tangible business personal property assets valued at ten
thousand dollars ($10,000), and that the submission of such short form return by the taxpayer
is a declaration to the county assessing official or other applicable agency that the property
is to be valued at ten thousand dollars ($10,000) for all taxable tangible...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-55.htm - 4K - Match Info - Similar pages
45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection, except
where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm,
partnership, association, corporation, receiver, trust, estate, or other entity, or any other
group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County, Alabama.
(3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the
object of gain, profit, benefit, or advantage, either direct or indirect to such person. (4)
GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal
property, without any deduction on account of the cost of the property so leased or rented,
the cost of materials used, labor, or service cost, interest paid or any other expenses whatsoever,
and without any deduction on account of loss and shall also...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.40.htm - 13K - Match Info - Similar pages
45-2-244.103
Section 45-2-244.103 Payment of tax. The sales taxes levied in Section 45-2-244.102 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. All taxes levied in this subpart shall be paid to and
collected by the State Department of Revenue at the same time and along with the collection
of the state sales tax. 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.103.htm - 1K - Match Info - Similar pages
45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages
40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2B-2.htm - 39K - Match Info - Similar pages
45-22-243.61
Section 45-22-243.61 Payment of taxes; reports. The sales tax levied in Section 45-22-243.60
shall be due and payable in monthly installments on or before the 20th day of the month next
succeeding the month in which the tax accrues; the use tax levied pursuant to Section 45-22-243.60
shall be due and payable quarterly on or before the 20th day of the month next succeeding
each quarterly period during which the storage, use, or other consumption, of the tangible
personal property became taxable, each such quarterly period to end on the last day of each
of the months of March, June, September, and December. All taxes levied pursuant to this subpart
shall be paid to and collected by the State Department of Revenue at the same time and along
with the collection of the state sales tax and the state use tax. On or prior to the due dates
of the taxes levied each person subject to such taxes shall file with the State Department
of Revenue a report or return in such form as may be prescribed by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.61.htm - 2K - Match Info - Similar pages
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