45-40-245.35
Section 45-40-245.35 Special provisions respecting payment of use tax; receipts and
returns by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county, which storage, use, or other consumption
is not exempted from the use taxes herein authorized to be levied, shall at the time of making
such sale, or if the storage, use, or other consumption of such tangible personal property
in the county is not then subject to the taxes herein authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month next succeeding following the close of each quarterly period, each registered
seller shall file with the State Department of Revenue a return for the then...
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40-25-41
Section 40-25-41 Levied; amount; liability for payment; registration as responsible
taxpayers; seizure of contraband. An excise tax is hereby imposed on the storage, use or other
consumption in this state of tobacco products purchased at retail in an amount equal to that
set out in Section 40-25-2 or to any additional amount or amounts of tobacco sales
tax as may be otherwise levied or provided by law. Every person storing, using, or otherwise
consuming in this state tobacco products purchased at retail shall be liable for the tax imposed
by this article, and the liability shall not be extinguished until the tax has been paid to
this state; provided, that if said tobacco products have attached thereto the stamps provided
in said Section 40-25-2 as aforesaid, or as otherwise provided by law, or if said tax
imposed by said Section 40-25-2 as aforesaid, or to any additional amount or amounts
of tobacco sales tax as may be otherwise levied or provided by law has been paid by the seller
of...
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41-23-24
Section 41-23-24 Tax incentives; adoption of rules to implement tax credits and incentives;
maximum tax credit per new permanent employee; application of tax credits; tax credits are
in addition to exemptions and credits under Chapter 18 of Title 40; no credits for taxes to
other states. (a) Any provisions of Title 40, Chapter 18, notwithstanding, and specifically
any provisions of Sections 40-18-22, 40-18-35, 40-18-35.1, 40-18-37 and 40-18-38, to the contrary
notwithstanding, the following tax incentives may be available to any business, industry or
manufacturer who complies with the provisions of this article: (1) INCOME TAX CREDIT. There
may be a five-year credit of varying proportions of taxes due from zone operations: first
year, 80 percent; second year, 60 percent; third year, 40 percent; fourth and fifth years,
20 percent. This credit is available for corporations, partnerships, and proprietorships provided
that 30 percent of the new permanent employees were formerly unemployed...
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45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax in the
amount hereinafter prescribed against every person engaging in Greene County in the business
of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in
any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The amount of the tax shall be
equal to one percent of the charge for such rooms, lodgings, or accommodations, including
the charge for use of rental of personal property and services furnished in such room or rooms.
(b) There are exempted from the tax levied by this section and from the computation
of the amount of the tax levied or payable hereunder the following: Charges for property sold
or services furnished which are required to be included in the tax levied by...
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45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds.
(a) In addition to all other taxes imposed by law, the Jackson County Commission is hereby
authorized to levy a privilege or license tax in an amount not to exceed two percent against
every person engaging in Jackson County in the business of renting or furnishing any room
or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court,
or any other place in which rooms, lodgings, or accommodations are regularly furnished to
transients for a consideration. The tax shall be levied upon the charge for such rooms, lodgings,
or accommodations, including the charge for use of rental of personal property and services
furnished in such room or rooms. (b) There are exempted from the tax authorized by this section
and from the computation of the amount of the tax levied or payable hereunder the following:
Charges for property sold or services furnished which are required to be...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax
statutes. (a) The following words, terms, and phrases as used in this section shall
have the following respective meanings except where the context clearly indicates a different
meaning: (1) "Commissioner" means the Commissioner of Revenue of the State. (2)
"County" means Butler County in the State of Alabama. (3) "Fiscal Year"
means the period commencing on October 1 of each calendar year and ending on September 30
of the next succeeding calendar year. (4) "Month" means a calendar month. (5) "Quarterly
Period" means the period of three months ending on the last of each March, June, September,
and December. (6) "Registered Seller" means the person registered with the State
Department of Revenue pursuant to the state use tax statutes or licenses under the state sales
tax statutes. (7) "State" means the State of Alabama. (8) "State Department
of Revenue" means the Department of Revenue of the State. (9)...
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15-18-174
Section 15-18-174 Powers, duties, authority of department. In addition to those otherwise
provided by law, the department shall have the following powers, duties, and authority: (1)
Monitor the community punishment and corrections program within the goals and mandates established
herein. (2) Conduct statewide public education programs concerning the purposes and goals
as established herein and make an annual report to the Prison Oversight Committee of the Legislature
and the Alabama Sentencing Commission regarding the effectiveness of diversion of offenders
from state and local correctional institutions. This annual report should also include data
showing the impact of diversion of offenders by race, gender, and location of the offender.
(3) Provide technical assistance to local governments, authorities and other nonprofit entities
and agencies, and local community punishment and corrections advisory boards regarding development
of a community punishment and corrections program. (4)...
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36-16-1
Section 36-16-1 Duties generally. The sole powers, functions and duties of the Auditor
shall be as follows: (1) Those enumerated in the constitution; (2) The keeping of a seal with
the devise, "The State of Alabama, Auditor's Office;" (3) If the Treasurer, in the
event of his resignation or removal, fails to comply with the provisions of this code, or
if he dies or absconds, the stating of his account in the presence of any person attending
on the part of such late Treasurer and the delivering of the books, papers and moneys belonging
to the Treasury to his successor, taking his receipt for the same, and recording and filing
such receipts and statement and reporting the same to the next Legislature; (4) The postauditing
of the accounts and records of the Department of Finance and the Treasurer; (5) The serving
on the boards and commissions of which he is by law an ex officio member; and (6) The making
of a full and complete report to the Governor at the close of each fiscal year...
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40-13-56
Section 40-13-56 Tax return. For the purpose of ascertaining the amount of tax due and
payable under this article, it shall be the duty of all producers to transmit to the department,
on or before the twentieth day of the month next succeeding the month in which the tax accrues,
a return upon the forms provided by the department. The return shall show the month or period
covered, the total number of tons of each type of severed material sold from each production
unit operated, owned, or controlled by the producer in each county during the period covered,
the amount of the tax due, and such other information as the department may reasonably require
to allocate the tax between raw materials severed and finished products sold, as the case
may be in particular counties. The return shall be signed by the producer and shall be accompanied
by the full amount of the tax shown to be due in good and immediate funds. A copy of the severance
tax return shall be made available to any county...
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40-13-8
Section 40-13-8 Termination of tax; application; reporting requirements. (a) The excise
and privilege tax imposed by this article shall terminate on October 1, 2021, unless extended
by an act of the Legislature of the State of Alabama. (b) For fiscal year beginning October
1, 2011, the tax shall apply to all severance of coal from October 1, 2011, through August
1, 2012, as well as the severance of coal after August 1, 2012. (c) No later than August 20,
2012, each producer shall file a report with the commissioner setting forth the tons of coal
severed for each month from October 2011 through July 2012. No later than the same date, the
producer shall remit the full amount of tax levied by Act 2012-386 for the tons of coal severed
during such months. (d) Any taxpayer who, prior to the required date, voluntarily reported
the production for the months from October 2011 until August 1, 2012, shall not be required
to make additional reports. Any voluntary payments made by such producer for...
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