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40-18-31.2
the nearest one thousand dollars ($1,000). As used in this subsection, Consumer Price Index
means the Consumer Price Index for All Urban Consumers (CPI-U) available from the Bureau of
Labor Statistics of the United States Department of Labor. (2) Any adjustment shall apply
to tax periods that begin after the adjustment is made. (d) Property, payroll, and sales are
defined as follows: (1) Property counting toward the threshold is the average value of the
taxpayer's real property and tangible personal property owned or rented and used in
this state during the tax period. Property owned by the taxpayer is valued at its original
cost basis. Property rented by the taxpayer is valued at eight times the net annual rental
rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual
rental rate received by the taxpayer from sub-rentals. The average value of property shall
be determined by averaging the values at the beginning and ending of the tax period; but the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-31.2.htm - 7K - Match Info - Similar pages
40-27-1
a tax measured in any way by the capital of a corporation considered in its entirety. 6. "Gross
receipts tax" means a tax, other than a sales tax, which is imposed on or measured by
the gross volume of business, in terms of gross receipts or in other terms, and in the determination
of which no deduction is allowed which would constitute the tax an income tax. 7. "Sales
tax" means a tax imposed with respect to the transfer for a consideration of ownership,
possession or custody of tangible personal property or the rendering of services measured
by the price of the tangible personal property transferred or services rendered and
which is required by state or local law to be separately stated from the sales price by the
seller, or which is customarily separately stated from the sales price, but does not include
a tax imposed exclusively on the sale of a specifically identified commodity or article or
class of commodities or articles. 8. "Use tax" means a nonrecurring tax, other than
a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
40-23-1
F.O.B. point and regardless of who selects the method of transportation, and regardless of
by whom or the method by which freight, postage, or other transportation charge is paid. Provided
further that, where billed as a separate item to and paid by the purchaser, the freight, postage,
or other transportation charge paid to a common carrier or the U.S. Postal Service is not
a part of the selling price. (6) GROSS PROCEEDS OF SALES. The value proceeding or accruing
from the sale of tangible personal property, and including the proceeds from the sale
of any property handled on consignment by the taxpayer, including merchandise of any kind
and character without any deduction on account of the cost of the property sold, the cost
of the materials used, labor or service cost, interest paid, any consumer excise taxes that
may be included within the sales price of the property sold, or any other expenses whatsoever,
and without any deductions on account of losses; provided, that cash...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages
24-9-8
The court, on the request of a party or as needed to allow completion of service of process
on all interested persons, and to allow those persons 30 days after service of process to
file an answer or other responsive pleadings to the petition, may extend the 90-day period
for good cause shown. (e) The authority shall serve all persons having record title or interest
in or lien upon the property with a notice of the hearing on the petition to quiet title.
Such service shall be attempted by personal service and by certified mail; provided
if service is perfected by either method, the service will be sufficient to provide service
of process upon all persons having record title or interest in or lien upon the property.
If the persons entitled to service are located outside the county, they may be served by certified
mail. (f) The notice required under subsection (e) shall include: (1) The date on which the
authority recorded, under subsection (a), the notice of the pending quiet title...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/24-9-8.htm - 13K - Match Info - Similar pages
40-10-4
receipt demanded addressed to the tax collector of the county; and with his endorsement thereon,
showing how and when served or showing his reason for not serving the same, and it must be
by the collector or his deputy returned into court on or before the first day of the next
term thereof. (b) If the party against whom such assessment was made has since died, and letters
testamentary or of administration have been granted upon his estate, such notice must in like
manner be served on his personal representatives, if a resident of the county. If the
property or other subjects embraced in any assessment were returned or listed by a guardian
or other person for a minor or person of unsound mind or by a trustee for his cestui que trust,
except husband or wife, or by personal representative for the estate of any deceased
person, or by a public officer, receiver, or appointee of any court, such notice must in like
manner be served on the party making the return, or his successor, and also...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-10-4.htm - 3K - Match Info - Similar pages
45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only apply to Fayette
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
of Fayette County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent privilege license tax against gross sales
or gross receipts which shall become effective on September 1, 2000. (2) The gross receipts
of any business and the gross proceeds of all sales which are presently exempt under the state
sales and use tax statutes are exempt from the tax authorized by this section. (d) The tax
levied by this section shall be collected by the State Department of Revenue at the same time
and in the same manner as state sales and use taxes are collected. On or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-242.20.htm - 6K - Match Info - Similar pages
40-9B-3
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 permits expenditures properly chargeable
to capital account to be treated as current expenses. (4) DATA PROCESSING CENTER. An establishment
at which not less than 20 new jobs are located, the average annual total compensation, including
benefits, of such new jobs to be not less than...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-3.htm - 19K - Match Info - Similar pages
40-29-23
30-day period provided in this chapter. (b) Seizure and sale of property. The term "levy"
as used in this chapter includes the power of distraint and seizure by any lawful means. Except
as otherwise provided in subdivision (d)(3), a levy shall extend only to property possessed
and obligations existing at the time thereof. In any case in which the Commissioner of Revenue
may levy upon property or rights to property, he may seize and sell such property or rights
to property (whether real or personal, tangible or intangible), as prescribed by law.
The Department of Revenue may become the purchaser of any property seized by bidding up to
the amount of the final assessment and accrued interest plus any costs associated with such
sale. The amount of any successful bid by the department, less costs, shall be credited to
the amount owing on the unpaid final assessments. If the department shall become the purchaser
of any property at such sale, then the department may resell the property by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29-23.htm - 4K - Match Info - Similar pages
40-2A-10
the Secretary of Information Technology, the commissioner may provide to the Secretary of Information
Technology an annual report outlining the measures employed by the department to maintain
the security of taxpayer information protected from disclosure under this section or under
federal law, to include federal tax information as defined from time to time in Internal Revenue
Service Publication 1075 and which is subject to the confidentiality protections of the Internal
Revenue Code, or personal information subject to the confidentiality provisions of
the federal Driver's Privacy Protection Act under Public Law 103-322. Except as provided in
this subdivision, the development, implementation, and maintenance of the information technology
systems of the department shall not be subject to oversight by any other state agency. (g)
Nothing herein shall prohibit the exchange of information between and among county or municipal
governments, provided that any exchange shall be subject to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-10.htm - 8K - Match Info - Similar pages
45-8A-22.109
trust. (a) The secretary-treasurer shall receive contributions to the trust that shall consist
of the following: (1) All of the money, securities, things of value, and assets belonging
to any similar fund now being maintained by the City of Anniston. (2) All money or properties
that may be given or donated by any person, firm, association, or corporation for the uses
and purposes for which the trust is created, and the retirement board may take by gift, grant,
devise, or bequest, any money, personal property or real estate, or any interest therein
or any right of property for the benefit of the trust. (3) Participant Contributions. a. Employee
Contributions. Effective prior to October 1, 2002, 10 percent of each participant's monthly
compensation, including overtime and any other pay, which shall be deducted from such compensation
and paid to the secretary-treasurer on or before the tenth day each month next succeeding
the month in which such compensation is earned. b. Pick-Up...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8A-22.109.htm - 6K - Match Info - Similar pages
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