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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
11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals;
determination of gross receipts; construction with other provisions. (a) Every taxpayer required
to purchase a business license under this chapter shall: (1) Purchase a business license for
each location at which it does business in the municipality, except as otherwise provided
by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers
subject to state licensing board oversight, be classified into one or more of the following
2002 North American Industrial Classification System ("NAICS") sectors and applicable
sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE
SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION
111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat
Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
9-17-105
Section 9-17-105 Permits; LP-Gas Recovery Fund; proof of insurance; surety bond; Liquefied
Petroleum Gas Board Personal Bond Fund; change of name. (a) The board may issue permits to
any person, who is a citizen of the United States or, if not a citizen of the United States,
is legally present in the United States with appropriate documentation from the federal government,
to engage in or continue the business of selling, distributing, storing, or transporting liquefied
petroleum gases and to engage in or continue the business of installing, servicing, repairing,
removing, or adjusting liquefied petroleum gas containers, tanks, or systems or to perform
magnetic, hydrostatic, visual, or X-ray inspections of liquefied petroleum gas storage containers,
cargo tanks, motor fuel containers, and cylinders in the State of Alabama; and to prescribe
the requirements of any person to obtain the permits. The board may revoke any permit issued,
for cause, in the opinion of the board. (b) The permits...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-105.htm - 19K - Match Info - Similar pages
25-4-51
Section 25-4-51 Rates of contributions, etc., by employers. (a) Contributions. Except as hereinafter
provided and subject to the provisions of Section 25-4-54, every employer shall pay contributions,
or payments in lieu of contributions, equal to the percentages of wages payable or paid as
hereinafter set out, with respect to employment by him. (1) With respect to employment during
calendar years after December 31, 1975, every employer who has been liable to the provisions
of this chapter during a period of time sufficient to have his rate of contribution determined
under the experience rating provisions of Section 25-4-54 shall pay contributions at the rate
prescribed thereby. (2) With respect to employment after December 31, 1975, every employer
who has not been liable to the provisions of this chapter for a sufficient length of time
to have his rate determined under the experience rating provisions of Section 25-4-54 shall
pay contributions at the rate of 2.70 percent of such wages...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-51.htm - 33K - Match Info - Similar pages
45-1-81.05
Section 45-1-81.05 Renewal of license by mail; mail order fee. The judge of probate may, at
his or her discretion, mail an application for renewal of licenses to whom such license has
been previously issued, such renewal forms required to be mailed prior to the expiration date
of the license. Such renewal forms may be in post card form and with sufficient information
thereon to adequately identify and process such renewal. There is hereby established a fee
to be entitled "Mail Order Fee" which shall be set from time to time by the county
commission in an amount not to exceed two dollars ($2) to pay the cost of the mailing procedure
herein provided. This mail order fee shall only be collected from those persons who request
their license to be mailed and such fee shall be collected by the judge of probate at the
time of issuance and paid over to the general fund of the county as are other fees and commissions.
The signature of the licensee thereon and proper remittance plus mail order...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-81.05.htm - 1K - Match Info - Similar pages
45-15-82.06
Section 45-15-82.06 Renewal of license by mail; Mail Order Fee. The judge of probate may mail
an application for renewal of licenses to whom such license has been previously issued, such
renewal forms required to be returned prior to the expiration date of the license. Such renewal
forms may be in postcard form and with sufficient information thereon to adequately identify
and process such renewal. The signature of the licensee thereon and proper remittance shall
constitute sufficient authority for the judge of probate to issue such license and return
to the licensee by mail. There is hereby established a fee to be entitled "Mail Order
Fee" which shall be set from time to time by the county governing body to pay the cost
of the mailing procedure herein provided, and such fee shall be collected by the judge at
the time of issuance and paid over to the general fund of the county as are other fees and
commissions. (Act 84-645, p. 1297, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-82.06.htm - 1K - Match Info - Similar pages
45-26-242.26
Section 45-26-242.26 Renewal of license by mail; mail order fee. The revenue commissioner may
mail an application for renewal of licenses to persons to whom licenses have been previously
issued. The renewal forms shall be mailed prior to the expiration date of the license. The
renewal forms may be in postcard form and shall contain sufficient information to adequately
identify and process the renewal forms. There is established a fee to be entitled a mail order
fee which shall be set from time to time by the county commission in an amount not to exceed
five dollars ($5) per registration to pay the cost of the mailing procedure. This mail order
fee shall only be collected from those persons who request their license to be mailed, and
the fee shall be collected by the revenue commissioner at the time of issuance and paid over
to the general fund of the county as are other fees and commissions. The signature of the
licensee on the renewal form and the proper remittance plus the mail order...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-242.26.htm - 1K - Match Info - Similar pages
45-26-81.46
Section 45-26-81.46 Renewal of license by mail; mail order fee. The judge of probate may mail
an application for renewal of licenses to persons to whom licenses have been previously issued.
The renewal forms shall be mailed prior to the expiration date of the license. The renewal
forms may be in postcard form and shall contain sufficient information to adequately identify
and process the renewal forms. There is established a fee to be entitled a mail order fee
which shall be set from time to time by the county commission in an amount not to exceed five
dollars ($5) per registration to pay the cost of the mailing procedure. This mail order fee
shall only be collected from those persons who request their license to be mailed and the
fee shall be collected by the judge of probate at the time of issuance and paid over to the
general fund of the county as are other fees and commissions. The signature of the licensee
on the renewal form and the proper remittance plus the mail order fee if...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-81.46.htm - 1K - Match Info - Similar pages
45-15-82.30
Section 45-15-82.30 Renewal of business license by mail. The judge of probate may mail an application
for renewal of business licenses to whom such license has been previously issued, such renewal
forms required to be returned prior to the expiration date of the license. Such renewal forms
may be in postcard form and with sufficient information thereon to adequately identify and
process such renewal. The signature of the licensee thereon and proper remittance shall constitute
sufficient authority for the judge of probate to issue such license and return to the licensee
by mail. There is hereby established a fee to be entitled "Mail Order Fee" which
shall be set from time to time by the county commission to pay the cost of the mailing procedure
herein provided, and such fee shall be collected by the judge of probate at the time of issuance
and paid over to the general fund of the county as are other fees and commissions. (Act 88-404,
p. 600, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-82.30.htm - 1K - Match Info - Similar pages
45-19-82.26
Section 45-19-82.26 Renewal of license by mail; mail order fee. The judge of probate may mail
an application for renewal of licenses to whom the license has been previously issued, including,
but not limited to, boat decals, and the renewal forms shall be required to be returned prior
to the expiration date of the license. The renewal forms may be in postcard form and shall
contain sufficient information thereon to adequately identify and process the renewal. The
signature of the licensee thereon and proper remittance shall constitute sufficient authority
for the judge of probate to issue the license and return it to the licensee by mail. There
is established a fee to be entitled "mail order fee" in an amount determined by
the county commission to pay the cost of the mailing procedure authorized by this section.
The fee shall be collected by the judge of probate at the time of issuance and paid over to
the county general fund as are other fees and commissions. (Act 92-505, p. 986,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-82.26.htm - 1K - Match Info - Similar pages
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