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40-2A-8
Section 40-2A-8 Procedures governing denial or revocation of licenses, permits, and certificates
of title; procedures for contesting any other act or failure to act; appeals. (a) The department
shall notify a taxpayer in writing of any act or proposed act or refusal to act concerning
the denial or revocation of a license, permit, or certificate of title concerning which the
taxpayer has any interest. The notice must be mailed by either first-class U.S. mail, U.S.
mail with delivery confirmation, or certified U.S. mail to the taxpayer's last known address.
Any taxpayer aggrieved by any act or proposed act or refusal to act concerning the denial
or revocation of a license, permit, or certificate of title by the department shall be entitled
to file a notice of appeal from such act or proposed act or refusal to act with the Alabama
Tax Tribunal. Such notice of appeal must be filed within 30 days of the date notice of such
act or refusal to act is mailed to the taxpayer, and such appeal, if...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-8.htm - 4K - Match Info - Similar pages
45-25-243
Section 45-25-243 Lodging tax levied. (a) In DeKalb County, in addition to all other taxes
imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms, lodging or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to two percent
of the charge for the rooms, lodgings, or accommodations, including the charge for use of
rental or personal property and services furnished in the room or rooms within DeKalb County
and one percent of the charge within the corporate limits of Fort Payne. (b)(l) There are
exempted from the tax levied by this section, and from the computation of the amount of the
tax levied or payable all of the following: Charges for property sold or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-243.htm - 6K - Match Info - Similar pages
11-51-196
Section 11-51-196 Disclosure of license information. (a) It shall be unlawful for any person
to print, publish, or divulge, without the written permission or approval of the taxpayer,
the license form of any taxpayer or any part of the license form, or any information secured
in arriving at the amount of tax or value reported, for any purpose other than the proper
administration of any matter administered by the taxing jurisdiction, or upon order of any
court, or as otherwise allowed in this section. Nothing herein shall prohibit the disclosure,
upon request, of the fact that a taxpayer has or has not purchased a business license or of
the name and address of a taxpayer purchasing or renewing a business license from the municipality.
Statistical information pertaining to taxes may be disclosed to the municipal governing body
upon their request. Any person willfully violating this section shall, for each act of disclosure,
have committed a Class A misdemeanor. (b) The governing body of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-196.htm - 1K - Match Info - Similar pages
9-17-108
Section 9-17-108 Directive order of discontinuance; appeal; injunction; hearings by board;
imposition of penalties. (a) Due to the inherent nature of liquefied petroleum gas which could
cause a danger to the public or to a liquefied petroleum gas user, the board or the board
administrator shall have the administrative authority to issue a written directive order requiring
any person who violates any of the provisions of this article as amended from time to time
or any rule or regulation promulgated by the board to discontinue the operation of any LP-gas
business or LP-gas system immediately and prohibit such person from commencing operations
until said violations have been corrected. When a written directive is issued by the board
or the board administrator, it shall be immediately complied with by the recipient. When a
directive order has been issued against a person, the recipient may, within five days, appeal
to the circuit court of the county in which the said violations occurred....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-108.htm - 3K - Match Info - Similar pages
16-6D-9
Section 16-6D-9 Tax credit claims; administrative accountability; verification of requirements;
rules and procedures. (a)(1) An individual taxpayer who files a state income tax return and
is not claimed as a dependent of another taxpayer, a taxpayer subject to the corporate income
tax levied by Chapter 18 of Title 40, an Alabama S corporation as defined in Section 40-18-160,
or a Subchapter K entity as defined in Section 40-18-1 may claim a credit for a contribution
made to a scholarship granting organization. If the credit is claimed by an Alabama S corporation
or Subchapter K entity, the credit shall pass through to and may be claimed by any taxpayer
eligible to claim a credit under this subdivision who is a shareholder, partner, or member
thereof, based on the taxpayer's pro rata or distributive share, respectively, of the credit.
(2) The tax credit may be claimed by an individual taxpayer or a married couple filing jointly
in an amount equal to 100 percent of the total...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6D-9.htm - 24K - Match Info - Similar pages
40-7-71
Section 40-7-71 Department to certify that county property appraised at fair market value;
basis for equalization of assessments; values subject to review; hearing of complaints; appeals;
compensation of members of county board of equalization. Where the property of a county has
been appraised at its fair and reasonable market value as required by this division to the
reasonable satisfaction of the Department of Revenue, this fact shall be certified to the
county board of equalization and to the tax assessor of such county, and such values shall
be the basis for the equalization of the assessments for ad valorem taxes in such county for
the next tax year. The fair and reasonable market values certified shall be prima facie correct
for assessments for such tax year, but shall be subject to review by the county board of equalization
which after a hearing of the complaint of a property owner shall fix the fair and reasonable
market value at the amount it deems to be proper. The county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-71.htm - 2K - Match Info - Similar pages
2-22-12
Section 2-22-12 Proceedings upon determination of deficiency in guaranteed primary plant nutrients
in commercial fertilizers - Generally. (a) If the analysis shall show that a commercial fertilizer
is deficient in one or more of its guaranteed primary plant nutrients (NPK) beyond the tolerances
as established by regulation adopted by the State Board of Agriculture and Industries pursuant
to Section 2-22-20, a penalty shall be assessed in accordance with regulations adopted by
the board. (b) Deficiencies in any other constituent or constituents covered under paragraphs
b and c of subdivision (5) of Section 2-22-2, which is required to be or may be guaranteed
shall be evaluated by the commissioner and penalties therefor shall be prescribed by the board;
provided, however, that in no case shall the penalty exceed the selling price of the fertilizer.
(c) Nothing contained in this section shall prevent any person from appealing to a court of
competent jurisdiction for judgment as to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-22-12.htm - 2K - Match Info - Similar pages
40-18-74
Section 40-18-74 Payment of amounts withheld. (a) Every employer required to deduct and withhold
tax under Section 40-18-71 shall for each quarterly period, on or before the last day of the
month following the close of each quarterly period, file a return and pay to the Department
of Revenue the tax required to be withheld under Section 40-18-71. Where the aggregate amount
required to be deducted and withheld by any employer for either the first or second month
of a calendar quarter exceeds $1,000 the employer shall by the fifteenth day of the succeeding
month file a return and pay the aggregate amount to the Department of Revenue. The amount
paid shall be allowed as a credit against the liability shown on the employer's quarterly
withholding return required by this section. Any employer required under this section to make
monthly payments of the aggregate amount required to be deducted and withheld that does not
file a return and pay the aggregate amount by the prescribed date shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-74.htm - 3K - Match Info - Similar pages
40-22-1
Section 40-22-1 Deeds, bills of sale, etc. (a) Except as set out in subsection (b), no deed,
bill of sale, or other instrument of like character which conveys any real or personal property
within this state or which conveys any interest in any such property shall be received for
record unless the privilege or license tax is paid prior to the instrument being offered for
record as provided in subsection (c). (b) No privilege or license tax shall be required for
any of the following: (1) The transfer of mortgages on real or personal property within this
state upon which the mortgage tax has been paid. (2) Deeds or instruments executed for a nominal
consideration for the purpose of perfecting the title to real estate. (3) The re-recordation
of corrected mortgages, deeds, or instruments executed for the purpose of perfecting the title
to real or personal property, specifically, but not limited to, corrections of maturity dates
thereof, and deeds and other instruments or conveyances,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-22-1.htm - 9K - Match Info - Similar pages
8-17-93
Section 8-17-93 Penalty for violation; revocation of permits. (a) Any person who sells, offers
for sale, stores, or uses any petroleum product in the state which is below the legal standard,
who makes a false statement or certificate as to the quantity or standard of such petroleum
product, sells, offers for sale, stores, or uses any petroleum product without having procured
a permit as required by Section 8-17-85, fails to make any report to the Revenue Commissioner
as required by this article, makes a false certificate of the number of gallons of such petroleum
product sold, stored, or used during the preceding month or who otherwise violates or fails
to comply with the provisions of this article shall be guilty of a misdemeanor. (b) The Commissioner
of Agriculture and Industries may revoke the permit, referenced in Section 8-17-85, of any
person found upon investigation to have sold, offered for sale, stored, or used any petroleum
product below the minimum standards adopted by the...
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