40-21-85
Section 40-21-85 Administration of article and collection of tax. (a)
The provisions of this article shall be administered and the tax herein levied shall
be collected in accordance with the uniform procedures set forth in this title, along
with the procedures set forth in Division 1 of Article 1 of Chapter
23 of this title, for administering and collecting the tax therein levied, and
for such purposes there are hereby incorporated into this article by reference the
provisions of Sections 40-23-8 through 40-23-12, 40-23-25
and 40-23-27 through 40-23-31, together with the definitions
applicable to said sections contained in Section 40-23-1; provided, that
in the event of the repeal of such division, such repeal shall not operate to eliminate the
tax collection procedures contained therein to the extent they are incorporated in this article
by reference, unless the legislation providing for such repeal shall clearly indicate such
a result. The taxes herein levied shall be due and payable...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact
is hereby approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact
Article I. Purposes. The purposes of this compact are to: 1. Facilitate proper
determination of state and local tax liability of multistate taxpayers, including the equitable
apportionment of tax bases and settlement of apportionment disputes. 2. Promote uniformity
or compatibility in significant components of tax systems. 3. Facilitate taxpayer convenience
and compliance in the filing of tax returns and in other phases of tax administration. 4.
Avoid duplicative taxation. Article II. Definitions. As used in this compact: 1.
"State" means a state of the United States, the District of Columbia, the Commonwealth
of Puerto Rico, or any territory or possession of the United States. 2. "Subdivision"
means any governmental unit or special district of a state. 3. "Taxpayer" means
any corporation, partnership, firm,...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses
provided for by Chapter 3A of this title and by Section 28-3-194, and
any acts amendatory thereof, supplementary thereto or substituted therefor, and municipal
and county licenses, there is hereby levied a privilege or excise tax on every person licensed
under the provisions of Chapter 3A who sells, stores, or receives for the purpose of
distribution, to any person, firm, corporation, club, or association within the State of Alabama
any beer. The tax levied hereby shall be measured by and graduated in accordance with the
volume of sales by such person of beer, and shall be an amount equal to one and six hundred
twenty-five thousands cents (1.625 cents) for each four fluid ounces or fractional
part thereof. (b) Collection. The tax levied...
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40-14A-33
for the payment of dividends until the amounts are definitely and irrevocably placed to the
credit of stockholders subject to withdrawal on demand. (b) From the amount determined under
subsection (a), deduct: (1) The book value of goods, wares, and merchandise held for
sale; (2) The book value of the investment by the taxpayer in the equity of other corporations
doing business in Alabama. This subdivision shall not apply if the taxpayer is a dealer in
securities subject to 26 U.S.C. §1236. (3) Federal obligations. a. For a taxpayer
who does not hold federal obligations for a tax avoidance purpose, the book value of federal
obligations owned by the taxpayer multiplied by a fraction, the numerator of which is the
amount determined in subsection (a) and the denominator of which is the sum of the amount
determined in subsection (a) and the amount of the taxpayer's debts maturing in more than
one year. b. For a taxpayer that does hold federal obligations for a tax avoidance...
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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...
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36-27-24
such contributions shall be fixed for each fiscal year on the basis of the liabilities of the
retirement system as shown by the last annual actuarial valuation, and such percentage rate
as established by such valuation shall take effect the following October 1 and continue
in effect for the fiscal year. On the basis of regular interest and of such mortality and
other tables as shall be adopted by the Board of Control, the actuary engaged by the board
to make such valuation required by this article during the period over which the accrued
liability contribution is payable shall, immediately after making such valuation, determine
the uniform and constant percentage of the earnable compensation of the average new entrant
which, if contributed on the basis of his or her compensation throughout his or her entire
period of active service, would be sufficient to provide for the payment of any pension payable
on his or her account. The percentage rate so determined shall be known as the...
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40-17-335
shall notify a licensee at his or her last known address by first class U.S. mail or, at the
option of the department, certified mail, return receipt requested, that it is requiring such
new or additional bond for any reason as provided above, and the licensee, within 30 days
from the date such notice is mailed by the department, shall either (1) file the new
or additional bond as requested by the department, or (2) file a notice of appeal with the
Alabama Tax Tribunal as allowed in Chapter 2B of this title. The department
may immediately cancel the licensee's license upon the expiration of the 30-day period set
out above if the licensee fails to either provide the new or additional bond requested by
the department or timely appeal to the Alabama Tax Tribunal. (d) Any surety on an existing
bond furnished by a licensee may notify the department in writing of its intent to cancel
the bond. The department shall immediately notify the licensee of the intent of the surety
to cancel...
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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...
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40-17-168.5
Section 40-17-168.5 Surety bond. (a) Upon approval of the application
by the department, the applicant must file with the department a surety bond. The bond amount
for an applicant for a license as a public seller of CNG/LNG or a fleet producer of CNG/LNG
shall be a minimum of twenty-five thousand dollars ($25,000) or in the approximate amount
of twice the average monthly tax liability, whichever is greater. (b) The department shall
review the bond amounts every five years beginning January 2023 to ensure that each
public seller of CNG/LNG and each fleet producer of CNG/LNG has posted a surety bond sufficient
to cover twice the average monthly tax liability as referenced in subdivision (a). Based upon
this review or at any time that the department determines that the bond amount is insufficient
to cover twice the average monthly tax liability, the commissioner may require an additional
surety bond from any licensee under one or more of the following circumstances: (1)
The commissioner...
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40-18-342
Section 40-18-342 Tax credit for equipment and conversion costs. (a)(1)
Subject to subdivision (2), for all tax years beginning after December 31, 2011,
until tax year ending December 31, 2017, there shall be allowed to any agricultural
trade or business an income tax credit equal to 20 percent of the cost of the purchase and
installation of any qualified irrigation equipment and any conversion costs related to the
conversion of irrigation equipment from fuel to electricity or qualified reservoirs. For a
surface water withdrawal irrigation system to be eligible for credit, the irrigation system
must operate utilizing a qualified reservoir, except when the surface water withdrawal is
directly from any river or stream whose average annual flow exceeds 8,000 cubic feet per second.
A qualified reservoir is not required for a ground water withdrawal irrigation system. The
credit shall be equal to 20 percent of the accrued cost of the qualified irrigation equipment
and the cost of...
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