32-20-4
Section 32-20-4 Transaction fees. (a) There shall be paid to the department for issuing and
processing documents required by this chapter a fee of fifteen dollars ($15) for each unit
of a manufactured home required to be titled under Section 32-20-20 for the following transactions:
(1) Each application for certificate of title. (2) Each application for replacement or corrected
certificate of title. (3) Each application for certificate of title after transfer. (4) Each
notice of security interest. (5) Each assignment by lienholder. (6) Each application for cancellation
of a certificate of origin or certificate of title. (7) Each application for information as
to the status of the title of a manufactured home. Such information shall be treated in the
same manner as prescribed by state and federal statutes, rules, and regulations regarding
the confidentiality and disclosure of motor vehicle records. (b) The designated agents shall
add the sum of one dollar fifty cents ($1.50) for each...
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40-14-41
Section 40-14-41 (Not Effective After December 31, 1999) Levy on foreign corporations. (a)
Amount of levy. Every corporation organized under the laws of any other state, nation, or
territory and doing business in this state, except strictly benevolent, educational, or religious
corporations, shall pay annually to the state an annual franchise tax of three dollars ($3)
on each one thousand dollars ($1,000) of the actual amount of its capital employed in this
state. Corporations which have qualified to do business in this state shall for the purpose
of this title prima facie be held to be doing business in Alabama. However, in no event shall
the amount paid by any corporation for annual franchise tax be less than the sum of twenty-five
dollars ($25). (b) Definition of capital. The total capital of such foreign corporation, herein
referred to as the "taxpayer," shall equal the aggregate net amount of the following
items determined in accordance with generally accepted accounting...
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40-18-27
Section 40-18-27 Individual taxpayer's returns; liability of innocent spouse. (a) Every taxpayer
having gross income before the deductions allowed by this chapter for the taxable year exceeding
the sum of the allowable standard deduction as provided in Section 40-18-15 and the personal
exemption as provided in Section 40-18-19, as allowed for his or her respective filing status,
shall each year file with the Department of Revenue a return stating specifically the items
of gross income, the deductions and credits allowed by this chapter, the place of residence,
and post office address. (b) A taxpayer other than a resident shall not be entitled to the
deductions authorized by Sections 40-18-15 and 40-18-15.2 unless the taxpayer files a complete
return showing the gross income of the taxpayer both from within and outside the state. Included
on every income tax return shall be the name, address, and Social Security number or preparer
taxpayer identification number of the person who...
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40-29B-4
Section 40-29B-4 Eligibility. (a) Notwithstanding any provision of law to the contrary, and
except as provided in subsection (b) of Section 40-29B-3, the following taxes are eligible
for amnesty: (1) Taxes due prior to January 1, 2017. (2) Taxes for taxable periods that began
before January 1, 2017. (b) Participation in the amnesty program shall be conditioned upon
the agreement of the taxpayer to waive any right to protest or initiate an administrative
or judicial proceeding. The agreement shall apply only to the specific tax and the tax period
for which amnesty is granted. (c) Amnesty may be granted only for eligible taxes to eligible
taxpayers who have not been contacted by the department in the past two years concerning the
tax type for which amnesty has been applied and who apply for amnesty during the amnesty period
prescribed by this chapter. Amnesty applications must be submitted in an electronic manner
as prescribed by the department. (d) Amnesty applications shall include a...
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40-2A-4
Section 40-2A-4 Taxpayers' bill of rights. (a) Rights of the taxpayer. (1) For purposes of
this subsection and subsections (c) and (d), the term "department" shall include
the Department of Revenue, a self-administered county or municipality, or a private examining
or collecting firm, depending on whether the Department of Revenue, a self-administered county
or municipality, or private examining or collecting firm is conducting the examination of
the taxpayer. (2) At or before the commencement of an examination of the books and records
of a taxpayer, the department shall provide to the taxpayer the current version of Publication
1A. Publication 1A shall provide, in simple and non-technical terms, a statement of the taxpayer's
rights. Those rights include the right to be represented during an examination, an explanation
of their appeal rights, and the right to know the criteria and procedures used to select taxpayers
for an examination. (3) At or before the issuance of a preliminary...
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40-18-140
Section 40-18-140 Contribution designations. (a)(1) Each Alabama resident individual income
taxpayer desiring to contribute to any of the programs listed in subsection (b) may designate
an amount of his or her refund, rounded off in whole dollars, in an appropriate box on the
state income tax return form, to be credited to the program. (2) All future check-offs, duly
enacted by the Legislature subsequent to April 17, 2006, shall be accorded an appropriate
box on the state income tax return forms, subject to the terms and conditions prescribed herein,
without the requirement that they be added by amendment to this section. (b) Contributions
received for the following authorized charitable and nonpolitical income tax check-off recipients,
less costs of administration to the Department of Revenue not to exceed five percent, shall
be distributed and appropriated as provided herein: (1) Contributions to the Alabama Aging
Program shall be deposited with the State Treasurer into the Alabama...
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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...
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32-13-3
Section 32-13-3 Authority to sell; notice; bill of sale; records; voiding of sale; title. (a)
A person, as defined in Section 40-12-240, in possession of a motor vehicle that is considered
an abandoned motor vehicle may sell the motor vehicle at a public auction. (b)(1) Notice of
the date, time, and place of the sale and a description of the motor vehicle to be sold, including
the year, make, model, and vehicle identification number, shall be given by publication once
a week for two successive weeks in a newspaper of general circulation in the county in which
the sale is to be held, provided the vehicle is currently registered in the county. In counties
in which no newspaper is published, notice shall be given by posting such notice in a conspicuous
place at the courthouse. The first publication or posting, as the case may be, shall be at
least 30 days before the date of sale. A person selling a motor vehicle at public auction
under subsection (a) shall give notice of the public...
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37-11C-4
Section 37-11C-4 Allowance and claim of tax credits; Railroad Rehabilitation Income Tax Credit
Account; written transfer agreements. (a) For tax years beginning after December 31, 2019,
there is a credit allowed against the state income tax levied by Section 40-18-2 equal to
50 percent of an eligible taxpayer's qualified railroad rehabilitation expenditures. The tax
credit allowed under this section may not exceed three thousand five hundred dollars ($3,500)
multiplied by the number of miles of railroad track owned or leased within the state by the
eligible taxpayer at the close of the taxable year. (b) There is created within the Education
Trust Fund a separate account named the Railroad Rehabilitation Income Tax Credit Account.
The Commissioner of Revenue shall certify to the state Comptroller the amount of income tax
credits under this section and the state Comptroller shall transfer into the Railroad Rehabilitation
Income Tax Credit Account only the amount from sales tax revenues...
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11-51-181
Section 11-51-181 Time of collection; inspection of reports by municipal governing body. Municipal
taxes collected by the Department of Revenue shall be collected at the same time and along
with the collection by the department of taxes levied and collected for the state under the
provisions of Sections 40-23-1, 40-23-2, 40-23-2.1, 40-23-4 to 40-23-31, inclusive, 40-23-36,
40-23-37, except for those provisions relating to the tax rate, 40-23-38, Article 2 of Chapter
23 of Title 40, and Sections 40-26-1 to 40-26-21, inclusive, and all reports required to be
made to the Commissioner of Revenue under this division shall, on request made to the Department
of Revenue, be made available for inspection by the governing body of the city or town or
its designated agent at reasonable times during business hours. (Acts 1965, 1st Ex. Sess.,
No. 203, p. 272, §2; Acts 1969, Ex. Sess., No. 176, p. 242; Act 98-192, p. 310, §3.)...

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