|
40-18-444
Section 40-18-444 (Effective for tax returns due on or after January 1, 2018) Duties of the
department. (a) For taxable years beginning on or after January 1, 2018, the department, by
rule, shall require any income tax return preparer, as defined in this article, to include
his or her PTIN on any tax return prepared by the income tax return preparer and filed under
this chapter, or any claim for refund of tax imposed by this chapter. (b) The department shall
develop and by rule implement a program using the PTIN as an oversight mechanism to assess
returns, to identify high error rates, patterns of suspected fraud, and unsubstantiated basis
for tax positions by income tax return preparers. (c) The department, by rule, shall establish
formal and regular communication protocols with the Commissioner of the Internal Revenue Service
to share and exchange PTIN information on income tax return preparers who are suspected of
fraud, disciplined, or barred from filing tax returns with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-444.htm - 1K - Match Info - Similar pages
28-3-243
Section 28-3-243 Return of confiscated goods. The board may in its discretion return any goods
confiscated under this chapter or any part thereof when it is shown that there was no intention
to violate the provisions of this chapter; provided, that when any goods, merchandise or other
property are confiscated under the provisions of this chapter, the board may, in its discretion,
return such goods to the parties from whom they are confiscated if and when such parties shall
pay to the board or its duly authorized representative an amount equal to the tax due under
this chapter on the goods confiscated and, in such cases, no advertisement shall be made or
notices posted in connection with said confiscation. (Acts 1936-37, Ex. Sess., No. 66, p.
40; Code 1940, T. 29, §52.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-243.htm - 1K - Match Info - Similar pages
40-18-50
Section 40-18-50 Penalty for failure to make return within time specified. Any person or corporation,
joint stock company or association liable to income tax under this chapter, which shall fail
to make return as required by this chapter within the time allowed, shall be guilty of a misdemeanor
and on conviction thereof shall be fined not less than $10, nor more than $1,000. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §417.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-50.htm - 738 bytes - Match Info - Similar pages
40-23-7
Section 40-23-7 Taxes due monthly; filing of reports; estimated payments authorized; election
to file quarterly, semi-annually, or annually; extension of time for making return. (a) The
taxes levied under this division, except as otherwise provided in subsection (d), shall be
due and payable in monthly installments on or before the 20th day of the month next succeeding
the month in which the tax accrues. (b) Except as otherwise provided in subsection (d), on
or before the 20th day of each month, every person on whom the taxes levied by this division
are imposed shall report to the department, on a form prescribed by the department, a true
and correct statement showing such information as the department may require, and shall pay
to the department the amount of taxes shown to be due. (c) Any taxpayer liable for taxes under
this division whose average monthly state sales tax liability was two thousand five hundred
dollars ($2,500) or greater during the preceding calendar year shall make...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-7.htm - 4K - Match Info - Similar pages
40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-3.htm - 19K - Match Info - Similar pages
40-25-10
Section 40-25-10 Department may compromise confiscation; rules and regulations governing interstate
common carriers. The Department of Revenue may in its discretion return any goods confiscated
under this article or any part thereof when it is shown that there was no intention to violate
the provisions of this article. When any goods, merchandise or other property are confiscated
under the provisions of this article, the Department of Revenue may, in its discretion, return
such goods to the parties from whom they are confiscated if and when such parties shall pay
to the Department of Revenue, or its duly authorized representative, an amount equal to the
tax due under this article on the goods confiscated, and in such cases no advertisement shall
be made or notices posted in connection with said confiscation. The Department of Revenue
may promulgate rules and regulations governing the stamping of any articles or commodities
enumerated herein handled by persons, firms or corporations...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-10.htm - 1K - Match Info - Similar pages
41-1-20
Section 41-1-20 Establishment of remittance requirements; applicability; payment procedures.
(a) Any state agency may establish a requirement, within its area of administrative responsibility,
that every person, corporation or partnership, owing, in connection with an individual transaction
consisting of any State of Alabama tax return, fee, report or other document, or any other
obligation of indebtedness to the state, an amount of money, as specified in subsection (b)
shall pay such tax liability, fee, or obligation to the state no later than the date such
payment or remittance of funds is required by law, in funds which are immediately available
to the state on the first banking day following the due date of payment. (b) The determination
as to which persons, corporations or partnerships shall be subject to the remittance provisions
of this article is based on individual payments made during a calendar year, rather than the
aggregate of payments made during a calendar year. Persons,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-1-20.htm - 3K - Match Info - Similar pages
40-10-31
Section 40-10-31 Removal of cloud upon title to real estate erroneously sold for taxes. Where
real estate is erroneously sold for taxes and the state became the purchaser thereof, it shall
be the duty of the tax collector of the county in which the real estate is situated to prepare
and issue a certificate setting forth the following facts: (1) A correct description of the
real estate sold and purchased by the state, (2) That the sale was erroneous and the reason
therefor, and (3) The present owner of the property, if known. This certificate shall be forthwith
forwarded to the Land Commissioner of the state; and, if it is determined by him that the
facts therein set out are true and correct, he shall approve the same and forward the same
to the judge of probate of the county in which the property is situated, who shall note on
the margin of the record of such sale the fact that the Land Commissioner has approved the
cancellation of the same, and he shall mark the sale void and sign his...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-31.htm - 1K - Match Info - Similar pages
45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (a) This section shall
only apply to Choctaw County. (b) As used in this section, state sales and use tax means the
tax imposed by the state sales and use tax statutes, including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The
county commission may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross
sales or gross receipts. Notwithstanding the foregoing, the additional privilege license tax
imposed pursuant to this section shall not apply to any person, firm, or corporation engaged
in the business of selling machines at retail used in mining, quarrying, compounding, processing,
and manufacturing of tangible personal property, and any parts of the machines or any automobile,
vehicle, truck, truck trailer, semi-trailer, house trailer,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-241.htm - 6K - Match Info - Similar pages
40-1-16
Section 40-1-16 Copies of books, records, papers, etc., admitted in evidence. In any action
against any tax assessor, tax collector, judge of probate, or other officer charged with the
performance of any duties under this title and his sureties, or either, for failure to pay
over any money collected by him for the state or to perform any other duty required of him
by law, a copy of any bond, record, book, paper, contract, return, or other document, or of
the official statement of any account between him and the state in the Office of the Comptroller,
Treasurer, State Land Commissioner, or Department of Revenue properly certified by such officer,
if the original is in his office under seal of the office, shall be received as evidence in
any case in which the original would be competent, unless the defendant shall deny under oath
that he made or executed such original. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §895.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-1-16.htm - 1K - Match Info - Similar pages
|