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9-11-37
Section 9-11-37 Issuance of licenses generally - Issuance fee; reports. (a) There shall be
a $1.00 issuance fee for all licenses sold by the Division of Wildlife and Freshwater Fisheries
of the Department of Conservation and Natural Resources, which shall be in addition to the
prescribed cost of such licenses. In counties where the probate judge or issuing officer is
on the fee system, the issuing fee shall be retained by the probate judge or issuing officer,
and in counties where the probate judge or issuing officer is on a salary basis, the fee shall
be paid by him into the county treasury to the credit of the appropriate fund. It shall be
unlawful to charge any amount that is in excess of the fee provided herein; and, if any probate
judge, license commissioner, special agent or other person authorized to issue such licenses
does so, he shall be guilty of a misdemeanor and shall be punished, upon conviction, by a
fine of not less than $10.00 nor more than $25.00 for each offense. (b)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-37.htm - 2K - Match Info - Similar pages
40-25-11
Section 40-25-11 Statements of common carriers, contract carriers, buses, etc. All common carriers,
contract carriers, buses and trucks transporting tobacco products may be required under regulations
to be prescribed by the Department of Revenue to transmit to the Department of Revenue a periodic
statement of such consignments or deliveries of tobacco products showing date, point of origin,
point of delivery and to whom delivered, and time of delivery, and all common carriers, buses
or trucks shall permit examination by the Department of Revenue or its agents of their records
relating to shipment or receipt of tobacco products. The common carriers, buses and trucks
shall permit the examination and investigation of their records of shipment or receipts relating
to tobacco products, when and wherever it is deemed advisable and necessary by the Department
of Revenue or its agents in the enforcement of this article. Inspectors, stamp deputies and
other duly authorized agents of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-11.htm - 1K - Match Info - Similar pages
40-3-16
Section 40-3-16 Duties generally; quorum; powers and duties of agents; protest procedure. It
shall be the duty of the boards of equalization to inspect, review, revise, and fix the value
of all the property returned to or listed with the assessing official for taxation each year;
provided, that nothing in this chapter shall be construed to require the assessing official
or boards of equalization to value any property required by the law to be assessed for taxation
by the Department of Revenue. The majority of the board of equalization shall constitute a
quorum of the board for the performance of the duties required herein; provided, that at any
time the Department of Revenue shall deem it necessary it may go or send or use agents or
representatives in any county with authority to act in an advisory capacity and in conjunction
with the board of equalization and perform other duties, with respect to the valuation and
assessment of property for taxation, as may be required of them. Agents...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-3-16.htm - 7K - Match Info - Similar pages
40-7-21
Section 40-7-21 Failure to fill out schedules or lists or give information or subscribe oaths;
authority for enforcement of imposed taxes. (a) It shall be a Class C misdemeanor for any
taxpayer, or attorney or agent of any taxpayer having authority to make tax returns, to fail,
neglect, or refuse on demand of the tax assessor, county revenue commissioner, or other assessing
official, to fill out or have filled out the schedule or list herein provided for, or to fail
to give the information herein provided for, or to fail, refuse, or neglect, to take and subscribe
to the oath or affirmation required to such schedules or fail to return the same to the assessing
official as prescribed by law. (b) The county tax assessor, the county revenue commissioner,
or other county assessing official, the Department of Revenue, their agents, and designated
representatives, shall have authority to audit, examine, and inspect any and all records and
property as needed to enforce the taxes imposed by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-21.htm - 1K - Match Info - Similar pages
45-2-243
Section 45-2-243 Designees; compensation; powers. (a) The Baldwin County Commission and any
municipality located in Baldwin County, if authorized by resolution or ordinance duly adopted
by the Baldwin County Commission or the governing body of the municipality, may enter into
agreements by which a designee may administer and enforce any tax or license enacted by the
county or a municipality, and collect the taxes and license fees due thereunder or, in the
case of a county levied tax or license, the county commission may by resolution duly adopted,
administer, collect, and enforce any county levied tax or license fee. For purposes of this
section, a designee means any entity, person, or corporation, including, but not limited to,
the State Department of Revenue, designated by resolution or ordinance of the Baldwin County
Commission or a municipality to act for or on behalf of the county or municipality. A county
or a municipality may agree to pay the designee compensation for its...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-243.htm - 2K - Match Info - Similar pages
23-2-169
Section 23-2-169 Use of toll collection facility without payment; collection. THIS SECTION
WAS AMENDED BY ACT 2019-501 IN THE 2019 REGULAR SESSION, EFFECTIVE JANUARY 1, 2024. TO SEE
THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. (a) The owner and operator of a vehicle
driven on a toll road, bridge, causeway, or tunnel and through a toll collection point without
payment of the required toll is jointly and severally liable to the authority, department,
or private toll entity to pay the required toll, administrative fees, and civil penalty as
provided in this article. The authority, department, or private toll entity or an agent or
representative thereof may pursue collection of the required toll as provided for in this
article. (b) A certified written report or a facsimile thereof, sworn to or affirmed by the
authority, department, private toll entity, or an agent or representative thereof that a toll
violation has occurred, based upon inspection of photographs, microphotographs,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-2-169.htm - 6K - Match Info - Similar pages
40-18-378
Section 40-18-378 Verification of employment numbers; audits; return of unearned credit amounts;
liability of incentivized companies. (a) The Department of Labor shall periodically verify
the actual number of eligible employees employed at the qualifying project and the wages of
the eligible employees during the relevant year. If the Department of Labor is not able to
provide the verification utilizing all available resources, it may request any additional
information from the incentivized company as may be necessary. The Department of Revenue may
periodically audit any incentivized company to monitor compliance by the incentivized company
with this article. Nothing in this article shall be construed to limit the powers otherwise
existing for the Department of Revenue to audit and assess an incentivized company. The Department
of Insurance shall have similar audit rights over any incentivized company that is subject
to the insurance premium tax. (b) The project agreement shall include...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-378.htm - 3K - Match Info - Similar pages
40-18-91
Section 40-18-91 Wager proceeds; withholding of state income tax. (a) Each person making any
payment of proceeds from a wager which constitutes "winnings subject to withholding"
as defined by Section 40-18-90, shall deduct and withhold income tax in the amount of five
percent of the payment. (b) Each person making withholding of state income taxes as required
by this division shall remit the same to the state Revenue Department in the same manner and
at the same time as that provided for payments of other withheld income taxes as set out in
Article 2, Chapter 18, of this title, and shall be subject to the same penalties as provided
therein. Each person required to make withholding of state income taxes, who shall fail to
do so, shall be personally liable for all amounts required to be withheld as provided in Sections
40-18-74, 40-18-76, 40-29-73 and 40-29-111. (c) Any person receiving proceeds from a wager
which constitutes winnings subject to withholding shall furnish the payer a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-91.htm - 2K - Match Info - Similar pages
40-2-18
Section 40-2-18 Procedure after revaluation and equalization. Whenever the work of revaluing
and equalizing any class or classes of property has been completed by order of the Department
of Revenue, as provided herein, and the revised valuation has been entered on the tax return
list, the county board of equalization shall certify over their signatures to the correctness
thereof and shall deliver the tax return list showing the assessment and revaluation to the
assessing official of the county as their report, and the assessing official shall hold them
in his or her office subject to public inspection. The assessing official shall then give
notice by publication once a week for three consecutive weeks in a newspaper published in
the county, if any are published in the county and, if no newspaper is published in the county,
by posting notices in at least three public places in the county that the county board of
equalization has returned its report and that the same is open to public...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-18.htm - 6K - Match Info - Similar pages
40-3-19
Section 40-3-19 Meetings - Hearing objections to valuations. For the purpose of hearing objections
filed in writing to any assessments or valuations fixed as provided for herein, the boards
of equalization shall sit at the courthouse in their respective counties on the date specified
by the Department of Revenue in each year, and shall continue as long as may be necessary;
provided, that the sitting shall not be extended beyond the second Monday in July, unless
otherwise ordered by the Department of Revenue, to dispose of all cases where objections to
valuations or assessments have been filed in writing by any taxpayer, as provided in this
chapter. For the purpose of hearing objections filed in writing to any assessments or valuations
fixed as provided for herein, in counties where the board of equalization serves full time,
the boards of equalization shall sit at the courthouse in their respective counties, beginning
on the date specified by the Department of Revenue, to dispose of...
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