45-44-242.09
Section 45-44-242.09 Payment of tax deemed a credit against amount due. The acceptance of any
amount paid pursuant to this part shall not preclude the collection of the amount which is
actually due. The amount actually paid shall constitute a credit against the amount which
is actually due. (Act 2015-414, p. 1250, § 10; Act 2015-449, p. 1451, § 10.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-242.09.htm - 668 bytes - Match Info - Similar pages

45-14-242.06
Section 45-14-242.06 Actual payment deemed a credit against amount due. The acceptance of any
amount paid for any excise tax imposed pursuant to this part shall not preclude the collection
of the amount actually due. The amount actually paid shall constitute a credit against the
amount actually due. (Act 2001-569, p. 1144, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-242.06.htm - 642 bytes - Match Info - Similar pages

45-30-241.07
Section 45-30-241.07 Actual payment deemed a credit against amount due. The acceptance of any
amount paid for the excise tax imposed under this part shall not preclude the collection of
the amount actually due. However, the amount actually paid shall constitute a credit against
the amount actually due. (Act 90-463, p. 655, §8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-241.07.htm - 640 bytes - Match Info - Similar pages

45-39-243.07
Section 45-39-243.07 Actual payment deemed a credit against amount due. The acceptance of any
amount paid for the excise tax imposed under this part shall not preclude the collection of
the amount actually due. However, the amount actually paid shall constitute a credit against
the amount actually due. (Act 89-700, p. 1391, §8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-243.07.htm - 641 bytes - Match Info - Similar pages

40-15-4
Section 40-15-4 Time of payment and filing return; extension of time. The tax imposed by this
chapter shall be paid and the return required by Section 40-15-3 shall be filed on or before
nine months after the decedent's death and shall be paid by the personal representative to
the Department of Revenue; provided, that where the Department of Revenue finds that the payment
on the due date of any part of the amount due would impose undue hardship upon the estate,
the Department of Revenue may extend the time for payment of all or any part, not to exceed
10 years from the original due date. In such case the amount or amounts in respect of which
the extension is granted shall be paid on or before the dates thus fixed, unless further extended
within said limitation as to time. If the time for payment is extended, there shall be collected,
in addition to the tax, interest thereon at the legal rate from the original due date of the
tax to the date of payment. The Department of Revenue may, in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15-4.htm - 1K - Match Info - Similar pages

40-23-82
Section 40-23-82 Final return of retailer selling out; purchaser to retain part of purchase
money. If any retailer liable for an amount of tax herein required to be collected shall sell
out his business or stock of goods or shall quit the business, he shall make a final return
and payment within 15 days after the date of selling or quitting business. His successor,
successors or assigns, if any, shall be required to withhold sufficient of the purchase money
to cover the amount of such taxes herein required to be collected and interest or penalties
due and unpaid until such time as the former owner shall produce a receipt from the department
showing that they have been paid, or a certificate stating that no amount is due. If the purchaser
of a business or stock of goods shall fail to withhold purchase money as above provided, he
shall be personally liable for the payment of the amount of taxes herein required to be collected
by the former owner, interest and penalties accrued and unpaid...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-82.htm - 1K - Match Info - Similar pages

45-36-243.08
Section 45-36-243.08 Payment of tax The acceptance of any amount paid for the excise tax imposed
under this part shall not preclude the collection of the amount actually due. However, the
amount actually paid shall constitute a credit against the amount actually due. (Act 88-291,
p. 444, §9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-243.08.htm - 605 bytes - Match Info - Similar pages

9-17-26
Section 9-17-26 Tax for expenses of administration and enforcement of article - Records, returns
and remittances of producers; determination of gross value at point of production; rules and
regulations. (a) It shall be the duty of every person producing or in charge of production
of crude petroleum or natural gas from any well or wells in the State of Alabama for sale,
transport, storage, profit or for use to keep and preserve such records of the amount of all
such crude petroleum oil or natural gas produced for sale, transport, storage, profit or for
use as may be necessary to determine the amount of the tax for which he is liable under the
provisions of Section 9-17-25 and Section 9-17-35. (b) It shall be the further duty of every
such person to file with the Department of Revenue, not later than the fifteenth day of the
second calendar month following the month of production, a return, subscribed by the person
who completes such return, which must contain a printed declaration that...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-26.htm - 2K - Match Info - Similar pages

40-7-9.1
Section 40-7-9.1 Correction of error made in assessment, computation, etc.; collection and
refunds due to errors. Whenever an error is found in the assessment, computation, or calculation
of the amount of ad valorem taxes, penalties, or fees due thereon; or any mechanical error
is found in the tax return, listing, and valuing of property upon assessments legally made
or upon collections based thereon; the official charged with assessing and/or collecting such
taxes, penalties, or fees is hereby authorized to correct the same in his records; provided,
however, he shall file in the record the proper evidence to support his action. In the case
of a tax assessor, he shall immediately certify same to the tax collector for collection,
or if a refund of taxes is due, the tax collector shall refund said taxes out of the next
moneys collected. In the case where the same official assesses and collects the taxes, he
shall make the corrections herein authorized and collect any additional sums due,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-9.1.htm - 1K - Match Info - Similar pages

40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages