45-20-243.02
Section 45-20-243.02 Monthly report; records; penalties. (a) The tax levied by this part, except as otherwise provided, shall be due and payable to the Covington County Commission, or Department of Revenue, or other collection agent as may be designated by resolution of the county commission, on or before the 20th day of the month next succeeding the month in which the tax accrues. On or before the 20th day of each month, every person on whom the tax is levied by this part shall render to the designated collection agent on a form prescribed by the agent, a true and correct statement showing the gross proceeds of the business subject to the tax for the then preceding month, together with other information as the designated collection agent requires. At the time of making the monthly report, the taxpayer shall compute and pay to the designated collection agent the amount of tax shown due. A person subject to the tax who conducts business on a credit basis may defer reporting and paying...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-243.02.htm - 2K - Match Info - Similar pages
45-21-241.26
Section 45-21-241.26 Charge for collection; disposition of funds. The State Department of Revenue shall charge Crenshaw County for collecting the special county tax levied under this subpart. The amount of percentage of total collections may be agreed upon by the Commissioner of Revenue and the Crenshaw County Commission, but the charge shall not exceed 10 percent of the total amount of the special county tax collected in Crenshaw County under this subpart. The charge for collecting the special tax may be deducted each month from the gross revenues from the special tax before certification of the amount of the proceeds thereof due Crenshaw County for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected under this subpart as the tax is received by the Department of Revenue. On or before the first day of each successive month, commencing with the month following the month in which the department makes the first collection hereunder, the commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-241.26.htm - 3K - Match Info - Similar pages
45-37-243.04
Section 45-37-243.04 Bonds or securities. (a) Any person before engaging in selling any alcoholic, spirituous, vinous, or fermented liquors in any county subject to this subpart shall file with the judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties a bond in the approximate sum of two times the average monthly tax estimated by such official which shall be due by the applicant. The bond filed with such official shall be in such form and amount as may be approved by such official. If a bond is filed, it shall be executed by a surety company licensed and duly authorized to do business in Alabama, shall be payable to the county subject to this subpart, and be conditioned upon the prompt filing of true reports, and the bond shall be conditioned upon the payment by the applicant to the judge of probate, license commissioner, director of county department of revenue, or other public officer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.04.htm - 6K - Match Info - Similar pages
45-39-244.06
Section 45-39-244.06 Disposition of funds. (a) The Alabama Department of Revenue shall distribute the net proceeds of the lodging tax as follows: (1) Seventy-five percent of the net proceeds of the lodging tax shall be distributed to the Florence/Lauderdale Tourism Board. (2) Twenty-five percent of the proceeds shall be distributed to the municipality where the lodging accommodation, room, hotel, motel, inn, bed and breakfast, or any other business is located including lodging located in the planning jurisdiction of the municipality. The proceeds shall be used by the municipality for the promotion of tourism, recreation, and conventions. (b) There is established a tourism board in Lauderdale County consisting of the following members to be appointed as follows: (1) Two members appointed by the Lauderdale County Commission for a term of four years. (2) Two members appointed by the City of Florence governing body for a term of three years. (3) One member appointed jointly by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-244.06.htm - 1K - Match Info - Similar pages
24-9-6
Section 24-9-6 Acquisition of tax delinquent properties. (a) The authority, at such times as it deems to be appropriate, may submit a written request to the Land Commissioner of the Alabama Department of Revenue for the transfer of the state's interest in certain properties to the authority. Upon receipt of such request, the Land Commissioner shall issue a tax deed conveying the state's interest in the property to the authority. The authority shall not be required to pay the amount deemed to have been bid to cover delinquent taxes or any other amount in order to obtain the tax deed. (b) (1) Delinquent property which may be transferred by the Land Commissioner to the authority shall be limited to parcels which have been bid in for the state pursuant to Chapter 10 of Title 40 for at least five years and the state's interest in real property acquired pursuant to Chapter 29 of Title 40 for delinquent taxes administered by the state and held for at least five years. (2) The Land...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/24-9-6.htm - 2K - Match Info - Similar pages
40-12-7
Section 40-12-7 County license tax for school purposes - Disposition of funds collected; charge for collection and administration. (a) All such taxes collected and administered by the Department of Revenue shall be collected and remitted to the governing bodies of the various counties in the manner as provided for the collection and administration of taxes for cities or towns as provided in Sections 11-51-180 through 11-51-185, and the Department of Revenue is authorized to charge the counties for collecting and administering the taxes its actual cost, not to exceed two percent of the amount collected, and to do any and all things pertaining to the collection and administration of the taxes for the various counties as the department is authorized to do in collecting and administering taxes for cities and towns as provided in Sections 11-51-180 through 11-51-185. (b) For the purpose of this section, the terms collection and administration shall have the same meaning as in Section...
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40-17-335
Section 40-17-335 Surety bond. (a) Upon approval of the application by the department, the applicant shall file with the department a surety bond as herein provided: (1) Except as provided under subdivision (3), the bond amount for an applicant for a license as a supplier, permissive supplier, or terminal operator shall be in the approximate amount of twice the average monthly tax liability, not to exceed two million dollars ($2,000,000). (2) Except as provided under subdivision (3), the bond amount for an applicant for a license as an exporter, blender, importer, or distributor shall be a minimum of two thousand dollars ($2,000) or the approximate amount of twice the average monthly tax liability, whichever is greater. (3) The bond for distributors, suppliers, and permissive suppliers who are licensed with the department on October 1, 2012, shall remain at the amount that is filed with the department on that date, except as provided under subsection (b). (4) For an applicant for a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-335.htm - 4K - Match Info - Similar pages
40-18-156
Section 40-18-156 Alabama Veterinary Medical Foundation for the Spay-Neuter Program. (a) Each Alabama state individual income tax return form for the 2012 tax year and each year thereafter shall contain a designation which allows each individual taxpayer to designate a contribution to the Alabama Veterinary Medical Foundation for the Spay-Neuter Program. (b) The Department of Revenue shall determine annually the total amount designated pursuant to subsection (a) for the foundation and shall deposit such amount, less costs of administration not to exceed five percent of revenue produced, to the Alabama Veterinary Medical Foundation. (c) The Commissioner of the Department of Revenue is hereby authorized to prescribe and implement such forms, rules, and regulations as shall be necessary to implement and administer the provisions of this section. (Act 2012-305, p. 667, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-156.htm - 1K - Match Info - Similar pages
40-2-10
Section 40-2-10 Appointment of law enforcement officers; powers and duties. The Commissioner of the Department of Revenue may designate and appoint qualifying employees or agents of the Department of Revenue as law enforcement officers as defined by the Alabama Rules of Criminal Procedure. (1) Qualifying employees or agents designated as peace officers shall be appointed by the Commissioner of the Department of Revenue provided that they have complied with the requirements set forth by the Alabama Peace Officers' Standards and Training Commission. (2) Law enforcement officers of the Department of Revenue shall investigate the commission or suspected commission of tax evasion, tax fraud, and other matters administered by the Department of Revenue including the enforcement and administration of tobacco tax, gasoline tax, and tax on motor fuels or any substitute thereof, licensing and registration of motor vehicles, and violations of Title 13A, Title 32, and this title. Revenue law...
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40-2A-17
Section 40-2A-17 Allocation , etc., of gross income, deductions, etc., between entities controlled by the same interests; improper contingent fees. For purposes of the tax imposed in Chapter 18 of this title, the following rules shall apply: (a) In any case of two or more organizations, trades, or businesses (whether or not affiliated within the meaning of 26 U.S.C. § 1504) owned or controlled directly or indirectly by the same interests, the Commissioner of the Alabama Department of Revenue may distribute, apportion, or allocate gross income, deductions, credits, or allowances, if the commissioner determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of Alabama income taxes or to clearly reflect the income of any such organization, trade, or business. (b) Any transaction based upon tax planning advice, tax return preparation advice, or tax return preparation services with respect to which an improper contingent fee is directly or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-17.htm - 3K - Match Info - Similar pages
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