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45-44-244.35
Section 45-44-244.35 Examinations and investigations. The revenue commissioner or his or her
designee may examine the books, papers, and records of any employer or licensee to determine
the accuracy of any return made, or if no return was made, to ascertain the amount of fees
due. Each employer or licensee shall give to the revenue commissioner or to his or her designee,
the means, facilities, and opportunity for the making of the examination and investigation.
The revenue commissioner may examine any person under oath concerning any gross receipts which
were or should have been shown in a return. The revenue commissioner may compel the production
of books, papers, records, and the attendance of any person whom he or she believes to have
knowledge of the gross receipts or compensation. (Act 97-522, p. 912, ยง 6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.35.htm - 1K - Match Info - Similar pages
45-44-244.05
Section 45-44-244.05 Recordkeeping; investigations. It shall be the duty of the county director
of revenue to collect and receive all license fees imposed by the ordinance or resolution
and to keep records showing the amounts received by him or her from each employer and employee.
The director or any agent or employee designated by him or her shall be authorized to examine
the books, papers, and records of any employer or of any licensee in order to determine the
accuracy of any return made, or if no return was made to ascertain the amount of license fees
due under the terms of the ordinance or resolution by such examination. The director is hereby
authorized to examine any person under oath concerning any gross receipts which were or should
have been shown in the return and to this end he or she may compel the production of books,
papers, records, and the attendance of persons before him or her, whether as parties or as
witnesses, whom he or she believes to have knowledge of such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.05.htm - 1K - Match Info - Similar pages
40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual, including,
but not limited to, an attorney or certified public accountant with written authority or power
of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal; provided
however, that nothing herein shall be construed as entitling any such individual who is not
a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL JUDGE
or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER. The commissioner
of the department or his or her delegate. (5) COMPTROLLER. The Comptroller of the State of
Alabama. (6) DELEGATE. When used with reference to the commissioner means any officer or employee
of the department duly authorized by the commissioner,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-3.htm - 8K - Match Info - Similar pages
40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
45-44-244.33
Section 45-44-244.33 Filing of returns. When a monthly or quarterly return is not filed by
an employer and the fees are not paid, the employee for whom no return has been filed and
no payment has been made shall file a return with the revenue commissioner on or before the
first day of the second month following the end of each monthly or quarterly period, showing
in the return his or her gross receipts subject to fees for the month or quarter. He or she
shall also file a return with the revenue commissioner on or before January 31 of each year
in which his or her employer has failed to file any monthly or quarterly return required in
the preceding calendar year, showing on the return the gross receipts subject to fees during
the preceding calendar year. If, for any reason, all fees were not withheld by the employer
from the gross receipts, the employee shall file each return required on a form obtainable
at the office of the revenue commissioner. In addition to the gross receipts...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.33.htm - 1K - Match Info - Similar pages
40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure requirements;
taxpayer notification. (a) The Department of Revenue, a governing body of a self-administered
county or municipality, or an agent of such a municipality or county may not conduct an examination
of a taxpayer's books and records for compliance with applicable sales, use, rental, or lodgings
tax laws except in accordance with this section and with the Alabama Taxpayers' Bill of Rights
and Uniform Revenue Procedures Act. (b) Additional sales, use, rental, or lodgings tax may
be assessed by the Department of Revenue, a governing body of a self-administered county or
municipality, or an agent of such a municipality or county within any applicable period allowed
pursuant to Section 40-2A-7(b), even though a preliminary or final assessment has previously
been entered by the Department of Revenue, a governing body of a self-administered county
or municipality, or an agent of such a municipality...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-13.htm - 9K - Match Info - Similar pages
45-44-244.32
Section 45-44-244.32 Deductions from compensation; quarterly payments. Each employer shall
deduct from each payment due each employee the amount of the fees due from each employee beginning
on the 1st day of January, 1998. The payments required to be made on account of the deductions
by employers shall be made monthly to the county for the monthly periods ending the last day
of each month, on or before the 20th day of the following month. Each employer shall at the
same time make a return on a form made available to him or her by the revenue commissioner.
If the total amount deducted from payments made to or due all employees of an employer is
less than one percent during each calendar month of the previous calendar year, the employer
may elect, for the current calendar year, to remit those deductions to the county for the
quarterly periods ending March 31, June 30, September 30, and December 31 of the following
calendar year, on or before the 20th day of the month following the end of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.32.htm - 2K - Match Info - Similar pages
45-44-244.38
Section 45-44-244.38 Penalties. (a) All fees imposed by this subpart which are delinquent shall
bear interest at the rate of 10 percent per annum, and any person who has failed to pay the
fees when they became due shall be charged a penalty of five percent of the amount of the
unpaid fees. Any person or employer who fails or refuses to withhold any fees payable under
this subpart, or who fails to pay those fees after withholding them, shall be liable to the
county for those fees, as well as for the interest thereon at the rate of 10 percent per annum.
The minimum penalty imposed against any person or employer shall be two hundred fifty dollars
($250). The revenue commissioner, if a good and sufficient reason is shown for the failure
to pay the tax within the time required, may waive or remit the penalty and interest, or a
portion of either, upon payment of the tax due. (b) In addition to the penalties imposed under
subsection (a), upon conviction, a person subject to this subsection is...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.38.htm - 2K - Match Info - Similar pages
45-44-244.30
Section 45-44-244.30 Definitions. As used in this subpart, the following words shall have the
following meanings: (1) COUNTY. Macon County. (2) EMPLOYEE. Any person engaging in or following
any trade, occupation, or profession within the meaning of subdivision (8). (3) EMPLOYER.
Any person, business, firm, corporation, partnership, association, or any other organization
that employs any person in any trade, occupation, or profession in the county within the meaning
of subdivision (8). (4) GROSS RECEIPTS and COMPENSATION. The total gross amount of all salaries,
wages, commissions, bonuses, or other money payment of any kind, or any other considerations
having monetary value, that a person receives from or is entitled to receive from or be given
credit for by his or her employer for any work done or personal services rendered in any trade,
occupation, or profession, including any kind of deductions before pay is received. Gross
receipts and compensation shall not mean or include amounts...
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