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40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information.
THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY
6, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this
section, it shall be unlawful for any person to print, publish, or divulge, without
the written permission or approval of the taxpayer, the return of any taxpayer or any part
of the return, or any information secured in arriving at the amount of tax or value reported,
for any purpose other than the proper administration of any matter administered by the department,
a county, or a municipality, or upon order of any court, or as otherwise allowed in this section.
Statistical information pertaining to taxes may be disclosed at the discretion of the commissioner
or his or her delegate to the legislative or executive branch of the state. Upon request,
the commissioner or his or her delegate may make written disclosure as...
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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
40-9F-32
Section 40-9F-32 Procedures for rehabilitation of qualified structures; tax credits;
review; audit; fees; report to Legislature. (a) The commission shall develop standards for
the approval of the substantial rehabilitation of qualified structures for which a tax credit
is sought. The standards shall take into account whether the substantial rehabilitation of
a qualified structure is consistent with the historic character of the structure or of the
Registered Historic District in which the property is located. (b) Prior to beginning any
substantial rehabilitation work on a qualified structure, the owner shall submit an application
and rehabilitation plan to the commission and an estimate of the qualified rehabilitation
expenditures under the rehabilitation plan; provided, however, that the owner, at its own
risk, may incur qualified rehabilitation expenditures no earlier than six months prior to
the submission of the application and rehabilitation plan that are limited to architectural,...
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45-12-240.40
Section 45-12-240.40 Motor vehicle licensing. (a) The Revenue Commissioner of Choctaw
County shall perform all duties relative to the assessment and collection of taxes on motor
vehicles, motor vehicle titles, and nonmotorized vehicles in Choctaw County which the judge
of probate is required under the law to perform. The judge of probate shall be relieved of
all duties and responsibilities relative to the assessment and collection of taxes on motor
vehicles, motor vehicle titles, and nonmotorized vehicles, and the revenue commissioner shall
have all the duties and responsibilities relative to the assessment and collection of taxes
and issuance of motor vehicle licenses and titles for motorized and non-motorized vehicles.
For purposes of this section the term "motor vehicle" shall mean the same
as defined in Article 5, Chapter 12, Title 40. (b) Before entering upon the additional duties
imposed by this section, the revenue commissioner shall execute an additional bond
in a sum...
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40-22-1
Section 40-22-1 Deeds, bills of sale, etc. (a) Except as set out in subsection (b),
no deed, bill of sale, or other instrument of like character which conveys any real or personal
property within this state or which conveys any interest in any such property shall be received
for record unless the privilege or license tax is paid prior to the instrument being offered
for record as provided in subsection (c). (b) No privilege or license tax shall be required
for any of the following: (1) The transfer of mortgages on real or personal property within
this state upon which the mortgage tax has been paid. (2) Deeds or instruments executed for
a nominal consideration for the purpose of perfecting the title to real estate. (3) The re-recordation
of corrected mortgages, deeds, or instruments executed for the purpose of perfecting the title
to real or personal property, specifically, but not limited to, corrections of maturity dates
thereof, and deeds and other instruments or conveyances,...
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7-9A-523
Section 7-9A-523 Information from filing office; sale or license of records. (a) Acknowledgment
of filing written record. If a person that files a written record requests an acknowledgment
of the filing, the filing office shall send to the person an image of the record showing the
number assigned to the record pursuant to Section 7-9A-519(a)(1) and the date and time
of the filing of the record. However, if the person furnishes a copy of the record to the
filing office, the filing office may instead: (1) note upon the copy the number assigned to
the record pursuant to Section 7-9A-519(a)(1) and the date and time of the filing of
the record; and (2) send the copy to the person. (b) Acknowledgment of filing other record.
If a person files a record other than a written record, the filing office shall communicate
to the person an acknowledgment that provides: (1) the information in the record; (2) the
number assigned to the record pursuant to Section 7-9A-519(a)(1); and (3) the date
and...
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34-1A-5
Section 34-1A-5 Licenses - Issuance; fees; suspension or revocation; nonresident license;
display; written service contracts; confidential information. (a) The board shall issue licenses
authorized by this chapter to all qualified individuals in accordance with rules or regulations
established by the board. (b)(1) Effective beginning January 1, 2014, the license fee for
a two-year period as set by the board shall not exceed three hundred dollars ($300) for an
individual and one thousand five hundred dollars ($1,500) for a business entity. (2) Effective
for the license year beginning January 1, 2014, and thereafter, the board may provide for
the licenses to be renewed on a staggered basis as determined by rule of the board and, in
order to stagger the license renewals, may issue the license for less than a two-year period.
The amount of the license fees provided in subdivision (1) shall be prorated by the board
on a monthly basis for the number of months the board issues the licenses in...
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40-12-49
Section 40-12-49 Attorneys. (a) Each attorney engaged in the practice of law shall pay
an annual license tax to the state, but none to the county. On October 1, 2006, and each year
thereafter, the annual license tax shall be three hundred dollars ($300). On and after May
15, 2012, the Board of Bar Commissioners shall by rule determine the amount of the annual
license tax. If business is conducted as a firm or as a corporation in which more than one
lawyer is engaged, each lawyer shall pay such license tax, but no lawyer shall be required
to pay a license tax until the first day of October following admission to the bar. The license
tax shall be paid to the Secretary of the Board of Bar Commissioners of the Alabama State
Bar. The funds collected for the issuance of the license tax levied shall constitute a separate
fund to be disbursed on the order of the Board of Commissioners of the Alabama State Bar.
As soon after the first day of each November as practicable, the Secretary of the...
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34-4-21
Section 34-4-21 Application and examination; fees; expiration, renewal of licenses;
continuing education; discharge of apprentice; change of address. (a) Any person desiring
to enter into the auction business and obtain a license as an auctioneer or apprentice auctioneer
shall make written application for a license to the board. Each application shall be accompanied
by an examination fee of an amount not to exceed one hundred dollars ($100) which shall be
collected from each applicant to defray the expenses of the examination. The application shall
be submitted on forms prepared and furnished by the board. (b) Each applicant for a license
as an auctioneer shall be 19 years of age or over, and each applicant for a license as an
apprentice auctioneer shall be 18 years of age or over and shall be a citizen of the United
States or legally present in this state. Each applicant for an auctioneer's license shall:
(1) have completed a prescribed course of study at an accredited auctioneering...
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34-43-14
Section 34-43-14 Alabama Board of Massage Therapy Fund. (a) By rule, the board shall
initially assess and collect the following fees not to exceed: (1) One hundred sixty dollars
($160) for the examination. (2) One hundred dollars ($100) for the initial massage therapist
license which shall be issued for one year. The initial licensing fee shall be assessed in
the month when the applicant is notified that the license has been approved. (3) One hundred
dollars ($100) for all biennial license renewals postmarked or received at the office of the
board by the date in which the license expires. (4) Twenty-five dollars ($25) for the initial
application for licensure or the resubmission of the initial application. (5) One hundred
dollars ($100) for the initial establishment license. (6) Fifty dollars ($50) for the biennial
renewal of the establishment license. (7) Fifty dollars ($50) for the initial registration
as a massage therapy school in this state. (8) Ten dollars ($10) to renew the...
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