Ala. Code § 40-17-350 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-350
Section 40-17-350 Transportation of Motor Fuel; Inspections
Status: in_force

(a) Each person operating a refinery or terminal in Alabama shall prepare and provide to the driver of every highway vehicle receiving motor fuel at the facility a shipping document setting out on its face the destination state as represented to the terminal operator by the shipper or the shipper’s agent. Failure to comply with this subsection may result in a department imposed penalty of not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000), to be multiplied by the sum of the current violation plus prior violations of this subsection.

(b) Every person transporting motor fuel in Alabama in a highway vehicle other than in its supply tank shall carry on board a shipping document issued by the facility where the motor fuel was obtained. The shipping document shall set out on its face the state of destination of the motor fuel transported in the highway vehicle. Violation of this subsection constitutes a Class A misdemeanor. Failure to comply with this subsection may result in a department imposed penalty of not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000), to be multiplied by the sum of the current violation plus prior violations of this subsection.

(c) Every person transporting in Alabama motor fuel received from a terminal operator or refiner shall provide the original or a copy of the terminal issued shipping document accompanying the shipment to the operator of the retail outlet to which delivery of the shipment was made. Knowingly violating or knowingly aiding and abetting another person in violating this subsection shall constitute a Class C felony. Failure to comply with this subsection may result in a department imposed penalty of not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000), to be multiplied by the sum of the current violation plus prior violations of this subsection.

(d) Each operator of a retail outlet shall receive, examine, and retain the shipping document received from the transporter for every shipment of motor fuel that is delivered to each location, and retain the shipping document at the location for not less than 30 days. At the end of 30 days, the shipping document shall be maintained with the required books and records for a period of three years from the date of shipment. Knowingly violating or knowingly aiding and abetting another person in violating this subsection shall constitute a Class C felony. Failure to comply with this subsection may result in a department imposed penalty of not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000), to be multiplied by the sum of the current violation plus prior violations of this subsection.

(e) No bulk end user, retail dealer, or wholesale distributor shall knowingly accept delivery of motor fuel into storage facilities in Alabama if that delivery is not accompanied by a shipping document that sets out on its face Alabama as the state of destination of the motor fuel. Knowingly violating or knowingly aiding and abetting another person in violating this subsection shall constitute a Class C felony. Failure to comply with this subsection may result in a department imposed penalty of not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000), to be multiplied by the sum of the current violation plus prior violations of this subsection.

(f) The department shall provide for relief in a case where a shipment of motor fuel is legitimately diverted from the represented destination state after the shipping document has been issued by the terminal operator or where the terminal operator failed to cause proper information to be printed on the shipping document. These relief provisions shall include the requirement that the shipper or its agent provide notification as prescribed by the department before the diversion or correction is to occur.

(g) A terminal operator or bulk plant operator may rely on the representation made by the purchaser of motor fuel or the purchaser’s agent concerning the destination state of the motor fuel. A purchaser is liable for any tax due as a result of the purchaser’s diversion of motor fuel from the represented destination state.

(h) Every person hauling, transporting, or conveying motor fuel over any of the navigable waters of this state, during the entire time so engaged, must maintain possession of an invoice, bill of sale, or shipping document showing the legal name and physical address of the person from whom motor fuel was received, the legal name and physical address of every person or persons to whom deliveries of motor fuel will be made, and the number of gallons delivered. The person hauling, transporting, or conveying the motor fuel shall, at the request of any person authorized by law to inquire into or investigate these matters, produce and offer for inspection the invoice, bill of sale, or shipping document. Failure to comply shall be prima facie evidence of a violation of this section.

(1) No person shall haul, transport, or convey motor fuel in boats or barges over any of the navigable waters of the state except in boats or barges plainly visibly marked on both sides and above the water line thereof with the word “gasoline” or other name of the motor fuel being transported, in letters at least four inches high and of correspondingly appropriate width, together with the legal name and physical address of the owner of the boat or barge in which the gasoline is contained.

(2) This subsection shall not apply to boats transporting gasoline to be used solely for motive power of the boats.

(i) Every motor vehicle being operated by private and for-hire carriers of property must be marked as specified in this section if that vehicle is transporting hazardous materials including gasoline of a kind or quantity that requires the vehicle to be marked or placarded in accordance with Section 177.823 of the Hazardous Materials Regulations of the Department of Transportation and is operating under its own power, either alone or in combination.

(1) The marking shall display all of the following information:

a. The name or trade name of the private and for-hire carrier operating the vehicle.

b. The city or community and state abbreviation in which the carrier maintains its principal office or in which the vehicle is customarily based.

c. If the name of a person other than the operating carrier appears on the vehicle, the words “operated by” immediately preceding the information required by this section.

d. Other identifying information may be displayed on the vehicle if it is not inconsistent with the information required by this section.

(2) The marking must meet all of the following requirements:

a. Appear on both sides of the vehicle.

b. Be in letters that contrast sharply in color with the background.

c. Be readily legible during daylight hours from a distance of 50 feet while the vehicle is stationary.

d. Be kept and maintained in a manner that retains the legibility required by this section.

e. The marking may consist of a removable device if that device meets the identification and legibility requirements of this article.

(j) Willful violation of any of the provisions of subsection (h) or (i) shall constitute a Class C felony.

(k) The marking provisions of this section as to the word “gasoline” shall not apply to a vehicle transporting gasoline in the fuel tank supplied by the manufacturer with the vehicle, or carried in an auxiliary fuel tank, connected directly with the carburetor of the vehicle and used exclusively for propelling it, to vehicles transporting gasoline in quantities of not more than five gallons for delivery in response to emergency calls, or to gasoline being transported by common carriers in railroad cars.

(l)(1) The Director of the Department of Transportation may employ qualified employees to enforce this section. The employees shall be employed pursuant to the Merit System Act. The employees or agents shall be considered to be and shall be vested with the powers and authority of law enforcement officers, including the power to maintain public order, make arrests for all offenses and investigate the commission or suspected commission of those offenses, and investigate the commission or suspected commission of transportation, public safety, and revenue offenses, including, but not limited to, those offenses regarding gasoline tax and tax on motor fuels or any substitute thereof, licensing and registration of motor vehicles, and violations of Title 32 and this title. Transportation law enforcement officers so designated are authorized to issue or cause to be issued citations, tickets, complaints, subpoenas, and other process so as to commence and direct actions, prosecutions, and proceedings to be instituted to enforce the laws of this state in any county of the State of Alabama. The employees shall be and are hereby constituted peace officers of the State of Alabama provided they comply with the requirements set forth by the Alabama Peace Officers’ Standards and Training Commission.

(2) Inspections shall be performed in a reasonable manner and at times that are reasonable under the circumstances, taking into consideration the normal business hours of the place to be entered. Inspections may be at any place at which taxable motor fuel is or may be produced or stored or at any inspection site where evidence of activities may be discovered. These places include, but are not limited to, any of the following:

a. A terminal.

b. A motor fuel storage facility that is not a terminal.

c. A retail motor fuel facility.

d. A state or local highway inspection station, weigh station, agricultural inspection station, mobile station, or other location designated by the commissioner or his or her designated agent to be used as a motor fuel inspection site.

(3) Officers or employees of the State of Alabama, or law enforcement officers of any county or municipality in the State of Alabama, may do any of the following:

a. Physically inspect, examine, or otherwise search any tank, reservoir, or other container that can or may be used for the production, storage, or transportation of motor fuel, fuel dyes, or fuel markers. Inspection may also be made of any equipment used for, or in connection with, production, storage, or transportation of motor fuel, fuel dyes, or fuel markers. This includes any equipment used for the dyeing or marking of diesel fuel, and shall include the inspection of related shipping documents.

b. Detain any vehicle, train, or boat for the purpose of inspecting its fuel tanks and storage tanks. Detainment may continue for any reasonable period of time, not to exceed one hour, necessary to determine the amount and composition of the motor fuel.

c. Take and remove samples of motor fuel in reasonable quantities necessary to determine its composition.

(4) Penalties.

a. Any person refusing to allow an inspection may be penalized one thousand dollars ($1,000) for each refusal. This penalty is in addition to any other penalties or tax that may be imposed upon that person or any other person liable for motor fuel excise taxes.

b. The following acts shall be subject to a civil penalty payable to the department:

1. Transporting motor fuel in a railroad tank car or transport truck without a shipping document or with a false or an incomplete shipping document.

2. Delivering motor fuel to a destination state other than that shown on the shipping document.

c. The penalty imposed under paragraph b. is payable by the person in whose name the conveyance is registered, tagged, or titled, or the lessee if the conveyance is a transport truck. If the conveyance is a railroad tank car, it is payable by the person responsible for the movement of motor fuel in that conveyance. The amount of the penalty shall depend upon the amount of fuel improperly transported or diverted and whether the person against whom the penalty is assessed has previously been assessed a penalty under this subsection. For a first assessment under this subsection, the penalty is twice the amount of excise tax payable on the improperly transported or diverted motor fuel. For a second or subsequent assessment under this subsection, the penalty is the greater of five thousand dollars ($5,000) or five times the amount of excise tax payable on the improperly transported or diverted motor fuel. The penalty imposed under this subsection shall be in addition to any fuel excise tax assessed.

d. It is unlawful to use dyed diesel fuel for highway use, with the exception of a city or county vehicle and those permitted under 26 U.S.C. § 4082. The operation of a motor vehicle on a highway with a supply tank containing dyed diesel fuel, the use of which is unlawful under this section, or the use of other motor fuel on which the tax imposed by the state has not been paid, shall constitute a Class A misdemeanor and may result in a civil penalty. The penalty is payable to the department by the person in whose name the motor vehicle is registered or the driver of the vehicle, or both. The penalty shall be the greater of one thousand dollars ($1,000) or ten dollars ($10) per gallon of the motor fuel involved. In the case of repeated violations, the penalty is to be multiplied by the current violation plus prior violations that have been imposed under this section in addition to any fuel tax assessed. A county or municipality shall be entitled to 25 percent of any penalty authorized by this section if law enforcement officers in its employment provide information that leads to the arrest and conviction of any person violating this section or to the assessment and collection of the excise taxes from any person violating this section.
Ala. Code § 40-18-80.1 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-80.1
Section 40-18-80.1 (Effective for Tax Years Beginning After December 31, 2009) Payment of Estimated Tax by Corporations
Status: in_force

(a) Corporations. Corporations shall pay estimated income tax in accordance with 26 U.S.C. § 6655 except:

The provisions of 26 U.S.C. § 6655(g)(1)(A)(ii) through (iv) shall not apply.

(b) For the purposes of this section:

(1) Section 40-18-2 shall be substituted when 26 U.S.C. § 6655 refers to Chapter 1;

(2) The terms alternative minimum taxable income and modified alternative minimum taxable income referred to in 26 U.S.C. § 6655(e)(2)(B)(i) shall be ignored for Alabama purposes;

(3) Section 40-18-31 shall be substituted when 26 U.S.C. § 6655 refers to Section 11;

(4) The terms 1201(a) and subchapter L of Chapter 1 referred to in 26 U.S.C. § 6655(g)(1)(A)(i) shall be ignored for Alabama purposes;

(5) Sections 40-18-35(e), 40-18-136, 40-18-194, 40-18-220, 40-18-243, and 41-23-24 shall be substituted when 26 U.S.C. § 6655(g)(1)(B) refers to part IV of subchapter A of Chapter 1;

(6) Alabama Affiliated Group shall be substituted when 26 U.S.C. § 6655 refers to Controlled Group;

(7) The term carrybacks referred to in 26 U.S.C. § 6655(g)(2)(B)(iii) shall be ignored for Alabama purposes;

(8) Commissioner shall be substituted when 26 U.S.C. § 6655 refers to Secretary.
Ala. Code § 40-17-337 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-337
Section 40-17-337 Issuance of License; Nontransferability
Status: in_force

Upon approval of the bond required, the department shall issue to the applicant the appropriate license or licenses. The license is not transferable and remains in effect until surrendered or canceled.
Ala. Code § 40-23-241 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-241
Section 40-23-241 Authorization of System; Jurisdictional Requirements; Use by Taxpayers; Penalties and Interest
Status: in_force

(a) All Alabama taxing jurisdictions shall authorize utilization of the ONE SPOT system for any taxpayer required to file a state or local sales or use tax or leasing or rental tax or lodgings tax return or remit the tax payments; provided, however, that any taxpayer utilizing the ONE SPOT system for filing an electronic tax return for a local taxing jurisdiction shall be required to simultaneously remit payment through the system or through another electronic method of payment accepted by the local taxing jurisdiction or its designee for which payment is being made. A local taxing jurisdiction may not accept a tax return from a taxpayer without payment through the system unless the taxpayer has prior approval from the local taxing jurisdiction to utilize a different approved electronic method of payment.

(b) No later than June 30, 2013, each local taxing jurisdiction shall provide the department with necessary information to allow all sales and use tax or leasing or rental tax or lodgings tax payments to be remitted directly to the bank account or other account designated by the local taxing jurisdiction. Each non-state administered local taxing jurisdiction shall set up their accounts to allow dishonored payments to be reversed. All tax payments made through the ONE SPOT system for non-state administered local taxing jurisdictions shall be remitted directly from the taxpayer to the designated bank account or other account of the local taxing jurisdiction with the ONE SPOT system serving as a conduit only.

(c) No taxpayer shall be required to use the ONE SPOT system for tax return filing and remittance of local sales and use taxes and leasing or rental taxes or lodgings taxes; provided, however, that any taxpayer utilizing the system shall comply with this article and any rules promulgated by the department for the administration of this article. Additionally, any taxpayer utilizing the system shall comply with any rules of the local taxing jurisdiction regarding the administration of the local sales or use tax or leasing or rental tax or lodgings tax.

(d) All penalties and interest shall be assessed according to state law and the rules of the department. Additionally, the state discount rate shall be applied except that a local taxing jurisdiction discount rate shall be applied if the local taxing jurisdiction notifies the department of such election in a manner prescribed by the department. A taxpayer who desires a waiver of any penalty assessed in relation to a return filed for a local taxing jurisdiction shall apply directly to that local taxing jurisdiction for the waiver.
Ala. Code § 40-21-17 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-17
Section 40-21-17 Determination of Value; Assessment of Property; Penalizing Delinquent Taxpayer; Apportionment of Assessed Value; Report to Tax Assessor
Status: in_force

The department shall proceed forthwith to examine the returns made by all persons, firms, and corporations required by law to make the same and also such information as the department may have obtained in addition thereto, shall determine the valuation of the different items of property required to be returned to it and shall assess such property for taxation at 30 percent of its reasonable value; and, in case no return has been made by or on behalf of such person, firm, or corporation on or before March 1 in each year, the department may add to the assessment which it makes against such person, firm, or corporation a penalty not exceeding 10 percent of the assessment as made therefor. The assessment herein required to be made shall be completed on or before July 1, or as soon thereafter as practicable, and reported to the tax assessor of every county in which any part of said tangible personal property is taxable under the provisions of this title. The report to the tax assessor shall contain a description of all property included in the assessment, the assessed value thereof, and an apportionment of the assessed value of such property to the county, to each municipality, to each special school district, and other districts levying a district tax within said county, with the name and residence or place of business of the owner thereof and all other information necessary to enable the tax assessor to set up such tax assessment upon the assessment books.
Ala. Code § 40-17-345 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-345
Section 40-17-345 Import Verification Number; Licensing
Status: in_force

(a) Any importer bringing motor fuel into this state in a transport truck, or by other means outside the terminal transfer system, who has not acquired the fuel from a supplier or permissive supplier who has pre-collected the tax shall be required to obtain an import verification number from the department or its designee prior to the actual importation of that fuel.

(b) An importer who knowingly imports taxable motor fuel in a transport truck in violation of the provisions of this article, without either a valid importer’s license or supplier’s license and either an import verification number or a shipping paper showing on its face that the tax on the fuel is not due shall be subject to a civil penalty of one thousand dollars ($1,000) for each occurrence, to be multiplied by the sum of the current violation plus prior violations.

(c) When obtaining an import verification number an importer is required to show that number on a shipping paper or invoice associated with that specific load.
Ala. Code § 40-25A-20 — Alabama Code / Title 40 / Chapter 25A / Section 40-25A-20
Section 40-25A-20 Deduction of Operating Expenses
Status: in_force

Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and management of said department shall be deducted, as a first charge thereon, from the taxes collected under the provisions of this chapter; provided, however, that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to Sections 41-4-80 through 41-4-96, and limited to the amount appropriated to defray the expenses of operating said department for each fiscal year.
Ala. Code § 40-23-7 — Alabama Code / Title 40 / Chapter 23 / Section 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
Status: in_force

(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 twenty thousand dollars ($20,000) or greater during the preceding calendar year shall make estimated payments to the department on or before the 20th day of the month in which the liability occurs as follows:

(1) The amount of the first estimated payment shall be 66 2/3 percent of the taxpayer’s actual tax liability for the month of October 1983; thereafter the amounts of the payment shall be the lesser of 66 2/3 percent of the taxpayer’s actual tax liability for the same calendar month of the preceding year or 66 2/3 percent of the current month’s estimated liability.

(2) Any outstanding credit or deficit arising from the taxpayer’s overpayment or underpayment of his or her final liability shall be applied to either increase or reduce that month’s final tax liability which shall be reported and paid not later than the 20th day of the month next succeeding the month in which the tax accrues.

(3) This subsection shall not apply to Sections 11-51-180, 11-51-200, 40-12-4, nor to any municipal or county taxes levied by past or future special or local acts of the Legislature.

(d) Taxpayers meeting the criteria set forth in this subsection may elect to file quarterly, semi-annually, or annually. Any election to file quarterly, semi-annually, or annually shall be made in writing no later than February 20 of each year and shall be filed with the department in the manner prescribed by the department. Qualifying taxpayers electing to file quarterly, semi-annually, or annually, 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. Qualifying taxpayers shall pay to the department the amount of tax shown to be due on or before the applicable deadlines, under any rules as may be prescribed, as follows:

(1) When the total state sales tax for which any person is liable under this division is less than two thousand four hundred dollars ($2,400) during the preceding calendar year, the person may elect to file quarterly returns. Quarterly returns and payments of the amount of tax shown to be due shall be due on or before the 20th day of the month next succeeding the end of the quarter for which the tax is due.

(2) When the total state sales tax for which any person is liable under this division is less than one thousand two hundred dollars ($1,200) during the preceding calendar year, or the person liable for the tax has made retail sales in this state during no more than two, 30 consecutive day periods during the preceding calendar year, the person may file semi-annual returns. The semi-annual returns and payment of the amount of the tax shown to be due shall be due on or before July 20 and January 20 following the end of the six-month period for which the tax is due.

(3) When the total state sales tax for which any person is liable under this division during the preceding calendar year is less than six hundred dollars ($600), or the person liable for the tax has made retail sales in this state during no more than one, 30 consecutive day period during the preceding calendar year, the person may elect to file an annual return. The annual return and payment of the tax shown to be due shall be due on or before January 20 following the end of the annual period for which the tax is due.

(e) The department, for good cause, may extend the time for making any state or state-administered return required under this division, but the time for filing any such return shall not be extended for a period greater than 30 days from the date such return is due to be made.
Ala. Code § 40-17-107 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-107
Section 40-17-107 Tractors Owned by Applicant to Be Assessed for Ad Valorem Tax
Status: in_force

This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008.
Ala. Code § 40-14-44 — Alabama Code / Title 40 / Chapter 14 / Section 40-14-44
Section 40-14-44 Written Statement to Department of Revenue - Filing
Status: reserved

Repealed by Act 99-665, 2nd Sp. Sess., §9. As to effective date see the Code Commissioner’s Notes in the code supplement.
Ala. Code § 40-12-273 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-273
Section 40-12-273 Increase in License Tax and Registration Fee Authorized
Status: in_force

(a) Effective October 1, 1984, in addition to the regular license tax or registration fee for each passenger automobile as established in Section 40-12-242, there shall be an additional fee of $10.

(b) Effective October 1, 1984, in addition to the regular license tax or registration fee for each truck with a gross weight of 8,000 pounds or less as established in Section 40-12-248, there shall be an additional annual fee of $10.

(c) Effective October 1, 1984, in addition to the regular license tax or registration fee for each motorcycle as established in Section 40-12-242, there shall be an additional annual fee of $8.
Ala. Code § 40-18-27 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-27
Section 40-18-27 Individual Taxpayer’s Returns; Liability of Innocent Spouse
Status: in_force

(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 prepared the return. The taxpayer shall be held liable for any statement made by an agent of the taxpayer with reference to any information required by law to be furnished in connection with that tax return.

(c) Returns shall be filed by the same date as the corresponding federal income tax returns are required to be filed as provided under federal law. The department may grant a reasonable extension of time for filing returns, under rules and regulations as it shall prescribe. Except in the case of taxpayers who are abroad, no extension shall be for more than six months. If the taxpayer has requested an extension of time for the filing of a return, the period during which the return will be considered timely filed shall not expire until 10 days after the department mails to the taxpayer a rejection of the request for an extension of time for filing the return. The return must be signed or otherwise validated by both the taxpayer(s) and, if applicable, the tax return preparer under rules or regulations of the department and must contain a printed declaration that the return is filed under the penalties of perjury.

(d) Every individual who willfully files and signs or otherwise validates under rules or regulations of the department a return which the individual does not believe to be true and correct as to every material particular shall be guilty of perjury and, upon conviction thereof, shall be imprisoned in the penitentiary for not less than one, nor more than five years.

(e) In the event a husband and wife file a joint return, the husband and wife shall be jointly and severally liable for the income tax shown on the return or as may be determined by the department to be due by them to the State of Alabama. Notwithstanding the foregoing, a husband or wife shall be relieved of certain liabilities to the same extent and in the same manner as allowed by the Internal Revenue Code for federal income tax purposes, including Title 26 U.S.C. §§ 6015(b), 6015(c), and 6015(f), as amended from time to time.
Ala. Code § 40-7-1 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-1
Section 40-7-1 Authority of Tax Assessor; Duties of Taxpayer
Status: in_force

(a) The tax assessor or other assessing official in each of the several counties shall have the right and authority to assess all real estate, together with improvements thereon, and all personal property to the party last assessing the same, or to the owner of record, except such real estate and personal property which is now or may hereafter be assessed by the Department of Revenue. The failure of the tax assessor or other assessing official to assess said property to the true owner shall not invalidate the assessment. The tax assessor or other assessing official shall have the right and authority to prescribe the proper bookkeeping method to carry out the provisions of this article, subject to the approval of the Chief Examiner of Public Accounts. Should the owner of any real estate make improvements on such property, or should any improvements be removed or destroyed or partially removed or destroyed during any taxable year, it shall be the duty of such owner to make a tax return between October 1 and prior to January 1 covering all such changes made subsequent to October 1 of the preceding tax year. Improvements partially completed on October 1 shall be reported to the tax assessor or other assessing official by the owner thereof and shall be assessed as incomplete for that tax year. It shall be the duty of any person who purchases real estate prior to October 1 of any taxable year and who owns said real estate on that date to report such purchase to and assess that property with the tax assessor or other assessing official between October 1 and prior to January 1 following such purchase. No penalty shall be charged such taxpayer for failure to report the purchase or sale of any real estate.

(b) Every person, firm, or corporation who owns, maintains, or keeps a manufactured home shall receive a decal upon the payment of the ad valorem tax on said manufactured home. Said decals shall be designed by the state Department of Revenue and displayed on the manufactured home for which the ad valorem taxes were paid, as set out in subsection (a) of Section 40-12-255.

This decal shall take the place of all other decals of any county or municipality, and there will be no other decals required. Said decal shall be proof of payment of said ad valorem taxes.
Ala. Code § 40-12-144 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-144
Section 40-12-144 Playing Cards
Status: reserved

In addition to all other taxes of every kind now imposed by law and which are not specifically repealed by this section, every person, firm, corporation, club or association within the State of Alabama which sells or stores or uses or otherwise consumes packages of playing cards containing not more than 54 cards to the deck or package shall pay to the State of Alabama for state purposes only a license or privilege tax of $.10 per package or deck, such tax to be evidenced by revenue stamps, and the stamps in all cases to be affixed to the individual package. The stamps shall be affixed in such manner that their removal will require continued application of water or steam. All taxable playing cards found in the possession of any person, firm, corporation, club or association without having stamps affixed in the manner set out in this section shall be subject to confiscation in the manner provided for contraband goods as set out in Chapter 25 of this title. The administration, collection and enforcement of this law shall be subject to the provisions of Chapter 25 of this title. In addition to the above tax, each retail dealer shall pay for the privilege of selling playing cards an annual license tax of $2.
Ala. Code § 40-26B-97 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-97
Section 40-26B-97 Delay in Implementation
Status: in_force

If there is a delay in the implementation of this article for any reason, including a delay in any required approval by the federal Centers for Medicare and Medicaid Services, both of the following shall apply:

(1) An emergency medical transport provider may only be required to pay the assessment pursuant to this article for fiscal quarters for which the federal Centers for Medicare and Medicaid Services has approved the enhanced payments pursuant to Section 40-26B-95. The department may not collect assessments pursuant to this article until the Alabama Medicaid Agency has received federal approval of the enhanced payments pursuant to Section 40-26B-95. Upon federal approval of the enhanced payments pursuant to Section 40-26B-95, the department shall establish a schedule for payment of assessments in consultation with emergency medical transport providers.

(2) The Alabama Medicaid Agency may retroactively implement the emergency medical transport enhancements described in Section 40-26B-95 to the extent authorized by the federal Centers for Medicare and Medicaid Services.
Ala. Code § 40-17-161 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-161
Section 40-17-161 Annual Decal from Liquefied Petroleum Gas Board; Reduced Fee for Certain Vehicles; Application Period; Penalties
Status: in_force

(a) Every person owning and/or operating such vehicles shall make application for and obtain an annual decal from the Liquefied Petroleum Gas Board which shall serve as an identification marker that the flat fee has been paid. Each decal issued by the Liquefied Petroleum Gas Board shall not exceed a cost of five dollars ($5). The decal shall be in such form and of such size as the Liquefied Petroleum Gas Board shall prescribe. The decal shall be attached or affixed to the vehicle in the place and manner prescribed by the Liquefied Petroleum Gas Board. The decals provided for in this chapter shall be issued for a term that shall begin at April 1 of each year and expire on March 31 of the following year. If any vehicle is acquired, liquefied petroleum gas system installed or vehicle put in operation after September 30 the fee shall be one-half the flat fee stated in Section 40-17-160, or after December 31, the fee shall be one-fourth of the flat fee stated in Section 40-17-160. Owners of all newly converted vehicles must apply for the required decal as provided for in Section 40-17-160 within 10 days of the completion date in which the liquefied petroleum system was installed on the vehicle. Failure to submit an application within the 10-day period requires the payment of penalties as prescribed by Section 40-17-164.

(b) The board administrator and the board inspectors shall have the power and authority to issue a uniform nontraffic citation to any person violating this section. For the purpose of enforcing this section, there shall be prima facie evidence that a connected, operational liquefied petroleum gas carburetion/injection system, which is part of a dual or switchable gasoline-liquefied petroleum gas system, has been in use, if there is liquefied petroleum gas in the liquefied petroleum gas tank. Any violation of this section shall constitute a Class B misdemeanor.
Ala. Code § 40-17-340 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-340
Section 40-17-340 Filing of Monthly Return and Payment Due
Status: in_force

(a) Each supplier, importer, blender, permissive supplier, and exporter shall file the monthly return required herein, in a format prescribed by the commissioner, on or before the 22nd day of each calendar month for the preceding month.

(b) Other than importers, the tax levied by this article shall be paid to the department by each taxpayer on or before the 22nd day of each calendar month for the preceding month and shall be accompanied by any required returns. The department may require all or certain taxpayers to file tax returns and payments electronically.

(c) Importers importing motor fuel from a bulk plant or some other non-terminal storage location shall pay the tax levied by this article to the department on or before the 22nd day of each calendar month for the preceding month, and the payment shall be accompanied by any required returns. The department may require all or certain taxpayers to file tax returns and payments electronically.

(d) Importers importing motor fuel acquired at an out-of-state terminal from a supplier who has not precollected the tax imposed under Section 40-17-325 at the time of such removal shall pay the tax so levied to the department on or before the 3rd business day following the day of importation, and the payment shall be accompanied by any required returns.

(e) A supplier or permissive supplier who timely files a return with the payment due may deduct from the amount of tax payable with the return an administrative discount of one half of one percent (.005) of the amount of tax payable to the state.
Ala. Code § 40-1-32.1 — Alabama Code / Title 40 / Chapter 1 / Section 40-1-32.1
Section 40-1-32.1 Education Trust Fund Proration Prevention Act
Status: reserved

Repealed by Act 2011-003, p. 90, §7, effective March 11, 2011.
Ala. Code § 40-9-38 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-38
Section 40-9-38 Alabama Association of Volunteer Fire Departments, Alabama Association of Rescue Squads, County Volunteer Fire and Rescue Associations, Certain Volunteer Rescue Squads, and Certain Local Fire Districts
Status: in_force

The Alabama Association of Volunteer Fire Departments, county volunteer fire associations, the Alabama Association of Rescue Squads, Incorporated, all volunteer rescue squads that are members of the Alabama Association of Rescue Squads, all county volunteer rescue associations, and all local fire districts that are not under the auspices of their county commission are exempt from any state, county, and local sales and use taxes and ad valorem taxes.
Ala. Code § 40-17-321 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-321
Section 40-17-321 Legislative Intent
Status: in_force

The intent of this article is to establish an efficient, uniform, motor fuel tax collection and enforcement system, to increase conformity and compatibility with federal motor fuel laws, and to position the state to take advantage of advances in highway enforcement systems and technology in order to more effectively deter motor fuel tax evasion emanating from sources within and without this state.
Ala. Code § 40-18-107 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-107
Section 40-18-107 Commissioner May Provide Claimant Agency Information; Confidentiality of Information
Status: in_force

(a) Notwithstanding any confidentiality statute, the Commissioner of Revenue may provide to a claimant agency all information necessary to accomplish and effectuate the intent of this article.

(b) The information obtained by a claimant agency from the department in accordance with the provisions of this article shall retain its confidentiality and shall only be used by a claimant agency in pursuit of its debt collection duties and practices; and any employee or prior employee of any claimant agency who unlawfully discloses any such information for any other purpose, except as specifically authorized by law, shall be subject to the same penalties specified by law for unauthorized disclosure of confidential information by an agent or employee of the Department of Revenue.
Ala. Code § 40-17-363 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-363
Section 40-17-363 Funding
Status: in_force

There is appropriated to the Department of Revenue, as a first charge against the revenues collected under the provisions of this article for the fiscal year ending September 30, 2012, one hundred fifty thousand dollars ($150,000), to be utilized for the implementation and administration of this article, and every year thereafter as a first charge against the revenues collected under the provisions of this article, an amount of revenue shall be appropriated to the department to offset its costs in the administration of this article.
Ala. Code § 40-17-150 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-150
Section 40-17-150 Annual Identification Markers
Status: in_force

(a) The commissioner shall provide by regulation for the issuance of an annual identification marker for every Alabama IFTA-based carriers’ qualified vehicles and the qualified vehicles from non-IFTA-member jurisdictions, as defined in Article 9 of Chapter 17 of this title, for a fee based on administrative costs of administering the agreements pursuant to Article 9 of Chapter 17 of this title. The identification marker shall be in the form and of the size as the commissioner may prescribe.

(b) The identification marker shall be attached or affixed to the vehicle in the place and manner prescribed by the commissioner so that the same is clearly displayed at all times.

(c) The identification markers herein provided for shall be issued on an annual basis as of January 1 each year and shall be valid through the next succeeding December 31.

(d) All identification markers issued by the commissioner shall remain the property of the state.

(e) For tour buses, as defined in subdivision (10) of Section 40-19-1, the fee levied by this section (fuel identification marker fee or trip permit fee) and the motor carrier registration fee levied pursuant to paragraph a. of subdivision (5) of Section 37-3-32 shall be paid by a single payment which may be paid by check, money order, or other means as may be provided by regulation and shall be submitted to the Department of Tourism and Travel payable to the Department of Revenue.

(f) The proceeds from the issuance of the identification marker fees collected shall accrue to the credit of, and be deposited in, the Public Road and Bridge Fund.

(g) It shall be a violation of this article for a motor carrier to operate or cause to be operated in this state any motor vehicle as defined herein unless the motor vehicle displays the required identification marker in the manner designated by the commissioner; provided, that the commissioner by regulation may exempt from the requirement for displaying the identification marker such motor vehicles as urban and public transit motor vehicles or others if in his discretion they are clearly identifiable and the effective enforcement of this article will not suffer thereby.

(h) In addition, the Commissioner of Revenue may authorize the operation of a motor vehicle without the identification marker required by issuing a trip permit, valid for not exceeding seven days, for a fee to be set by regulation based on administrative costs of administering the agreements pursuant to Article 9 of Chapter 17 of this title payable in advance. Trip permits are to be obtained by motor carriers having only occasional or infrequent trips into and through the state. To be valid a trip permit must be supported by a valid invoice of current date showing that sufficient tax-paid fuel was purchased in the state to propel the vehicle for the number of miles it traveled over the highways of the state.

(i) In order for the department to have sufficient time in which to prepare the identification markers for transmittal to the motor carrier, every motor carrier subject to this article shall, between the dates of October 1 and November 15 of each year, furnish to the Department of Revenue an application, listing all motor vehicles operated by the motor carrier and for which an identification marker is required, giving for each vehicle the make, serial number, and type fuel used. The application shall be accompanied by a remittance in an amount sufficient to cover the fee or fees herein provided for.

(j) Motor carriers acquiring additional motor vehicles after the date of November 15 of each year must obtain an identification marker for each motor vehicle before operating the motor vehicle over the streets and highways of this state.
Ala. Code § 40-18-511 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-511
Section 40-18-511 One-Time Refundable Income Tax Credit for Partial Offset of Sales Tax Paid on Groceries
Status: in_force

(a) As used in this section, the term “qualified taxpayer” means an individual taxpayer who filed an Alabama individual income tax return pursuant to the tax levied in Section 40-18-5, on or before October 17, 2022, for the taxable year that began on January 1, 2021, including any extensions that have been granted. The term shall not include any of the following:

(1) A nonresident.

(2) An estate or trust.

(3) An individual who was claimed as a dependent by another taxpayer for federal or Alabama income tax purposes for the taxable year that began on January 1, 2021.

(b) Each qualified taxpayer is entitled to a one-time refundable income tax credit to partially offset the amount of sales tax paid on groceries in the taxable year in an amount based on the qualified taxpayer’s filing status for the taxable year that began on January 1, 2021, equal to:

(1) One hundred fifty dollars ($150) for single, head of family, and married filing separate.

(2) Three hundred dollars ($300) for married filing joint.

(c) The refundable income tax credit shall be electronically deposited into the bank account of the qualified taxpayer based on the appropriate information as indicated on the return for the taxable year that began on January 1, 2021; except for any qualified taxpayer of which the Department of Revenue does not have bank account information, in which case the refundable income tax credit shall be mailed by check to the qualified taxpayer.

(d) The Alabama Department of Revenue shall commence issuing refundable income tax credits no sooner than November 30, 2023.

(e) The refundable income tax credit shall not constitute taxable income for Alabama income tax purposes. The refundable income tax credit provided under this section shall not be subject to offset or debt collection against any liability.

(f) In no event shall the refundable income tax credit provided accrue interest for the benefit of the qualified taxpayer or be paid or credited to the qualified taxpayer with interest.

(g) The Department of Revenue may adopt rules for the implementation and administration of this article.
Ala. Code § 40-10-123 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-123
Section 40-10-123 Redeeming Lots and Parcels Without Redeeming Entire Property - When Authorized
Status: in_force

When distinct lots or parcels of land have been included in one assessment and sold for taxes under one decree, any person, including the owner, whose interest in one or more of such lots or parcels is such as to entitle him to redeem may redeem the lots or parcels in which he has such interest without redeeming all of said property; provided, that any owners desiring to redeem any one or more parcels of land must also pay all tax on personal property assessed against him in said assessment, together with all costs of court and advertising fees.
Ala. Code § 40-18-18 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-18
Section 40-18-18 Amortization of War or Emergency Facilities
Status: reserved

Repealed by Act 98-502, § 2.
Ala. Code § 40-10-23 — Alabama Code / Title 40 / Chapter 10 / Section 40-10-23
Section 40-10-23 Costs - Paid by Purchasers
Status: in_force

The cost of advertising the part of such notices pertaining to lands purchased by others than the state shall be covered by the bids of the purchaser and collected by the collector as part of the purchase money, but for the use of the owner or proprietor of the newspaper in which such notices were published, and shall be by the collector paid over to him on demand; and for such portions of such costs, as well as for the cost of advertising lands inserted in the notice by the mistake of the collector, such collector and the sureties on his official bond shall be liable to the owner or proprietor of such newspaper.
Ala. Code § 40-21-82 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-82
Section 40-21-82 Levy of Tax; Sourcing of Gross Sales or Gross Receipts from Telegraph or Telephone Services
Status: in_force

(a) There is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege or license tax against every utility furnishing electricity, domestic water, or natural gas in the State of Alabama. The amount of the tax shall be determined by the application of rates against gross sales or gross receipts, as the case may be, from the furnishing of such services in the State of Alabama. The tax shall be computed monthly with respect to each person to whom such services are furnished, in accordance with the following table:

(b) There is hereby levied a privilege or license tax against every utility furnishing telegraph or telephone services in the State of Alabama. The amount of the tax shall be determined by the application of rates against gross sales or gross receipts, as the case may be, from the furnishing of such services in the State of Alabama. The tax shall be applied to interstate telephone service beginning with bills dated on and after February 1, 2002, regardless of when the services being billed were provided. The tax shall be computed monthly with respect to each person to whom such services are furnished, in accordance with the following table:

Beginning with bills dated on or after April 1, 2002, the tax shall be computed at the rate of six percent on all gross sales or gross receipts. The utility furnishing such telegraph or telephone services shall be entitled to deduct and retain from the gross amount of tax billed by the utility nine-tenths of one percent of the amount of such tax billed on or after February 1, 2002, in consideration of the costs incurred by the utility in collecting and remitting the tax levied by this subsection; provided, however, that on and following October 1, 2002, the amount deducted and retained by such utility shall be one-fourth of one percent of the gross amount of such tax billed.

(c) If charges for a nontaxable service are aggregated with and not separately stated from charges for telephone or telegraph service that are subject to taxation, then the charges for the nontaxable service are subject to taxation unless the utility can reasonably identify the charges not subject to taxation from its books and records that are kept in the regular course of business.

(d) The provisions of subsection (c) do not create any customer right to require that, for purposes of determining the amount of tax applicable to a transaction, either the utility or the department allocate or attribute the bundled charge to the different portions of the transaction in order to minimize the amount of tax charged to the customer.

(e) Gross sales or gross receipts from the furnishing of telegraph or telephone services shall be sourced as follows:

(1) Except for the defined telegraph or telephone services in subdivisions (3) and (4), the sale of telephone service sold on a call-by-call basis shall be sourced to a. each level of taxing jurisdiction where the call originates and terminates in that jurisdiction or b. each level of taxing jurisdiction where the call either originates or terminates and in which the service address is also located.

(2) Except for the defined telegraph or telephone services in subdivisions (3) and (4), the sale of telephone service sold on a basis other than a call-by-call basis is sourced to the customer’s place of primary use.

(3) The sale of post-paid calling service is sourced to the origination point of the telecommunications signal as first identified by either a. the seller’s telecommunication system, or b. information received by the seller from its service provider, where the system used to transport such signal is not that of the seller.

(4) A sale of private communication service is sourced as follows:

a. Service for a separate charge related to a customer channel termination point is sourced to each level of jurisdiction in which such customer channel termination point is located.

b. Service where all customer channel termination points are located entirely within one jurisdiction is sourced to the jurisdiction in which the customer channel termination points are located.

c. Service for segments of a channel between two customer channel termination points located in different jurisdictions and which segments of channel are separately charged is sourced 50 percent in each level of jurisdiction in which the customer channel termination points are located.

d. Service for segments of a channel located in more than one jurisdiction or levels of jurisdiction and which segments are not separately billed is sourced in each jurisdiction based on the percentage determined by dividing the number of customer channel termination points in such jurisdiction by the total number of customer channel termination points.
Ala. Code § 40-12-248 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-248
Section 40-12-248 License Taxes and Registration Fees - Trucks or Truck Tractors - Generally
Status: in_force

(a) For each truck or truck tractor using the public highways of this state, annual license taxes and registration fees based on the gross vehicle weight in pounds are imposed and shall be charged. For the purposes of this section, the term “gross vehicle weight” shall mean the empty weight of the truck or truck tractor plus the heaviest load to be carried and, in the case of combinations, shall be deemed to include also the empty weight of the heaviest trailer with which the power unit shall be placed in combination, plus the heaviest load to be carried. No tolerance or margin of error shall be allowable under this section, except as provided in subsection (b).

(b) For each truck or truck tractor using the public highways of this state, the annual license taxes and registration fees herein imposed shall consist of: (i) the base amount applicable to the truck or truck tractor under the schedule of base amounts set forth in this subsection; plus (ii) the additional amount, if any, applicable to the truck or truck tractor under the schedule of additional amounts set forth in this subsection: SCHEDULE OF BASE AMOUNTS Gross Vehicle Weight in Pounds Base Amount 0 to 8,000 $10.70 8,001 to 10,000 17.50 10,001 to 12,000 52.50 12,001 to 18,000 85.00 18,001 to 26,000 117.50 26,001 to 33,000 150.00 33,001 to 42,000 260.00 42,001 to 55,000 292.50 55,001 to 64,000 325.00 64,001 to 73,280 357.50 73,281 to 80,000 407.50 80,001 or over 445.00 SCHEDULE OF ADDITIONAL AMOUNTS Gross Vehicle Weight in Pounds Additional Amount 0 to 8,000 $2.30 8,001 to 10,000 17.50 10,001 to 12,000 52.50 12,001 to 18,000 85.00 18,001 to 26,000 117.50 26,001 to 33,000 150.00 33,001 to 42,000 260.00 42,001 to 55,000 292.50 55,001 to 64,000 325.00 64,001 to 73,280 357.50 73,281 to 80,000 407.50 80,001 or over 445.00 The total amount of the annual license tax and registration fee shall be limited with respect to trucks or truck tractors owned and used by a farmer for transporting farm products or the personal property of the farmer for use on his or her farm to a maximum of thirty dollars ($30) where the gross vehicle weight of the truck does not exceed 30,000 pounds; to a maximum of eighty-five dollars ($85) where the gross vehicle weight of the truck exceeds 30,000 pounds, but does not exceed 42,000 pounds; and to a maximum of two hundred fifty dollars ($250) where the gross vehicle weight of the truck or truck tractor is up to and including the class currently designated 80,001 pounds or over. The annual license tax and registration fee shall be limited with respect to trucks owned and used by any person for activities reasonably related to the harvesting and processing of forest products to a maximum of forty dollars ($40) where the gross vehicle weight of the truck does not exceed 30,000 pounds and to a maximum of sixty-five dollars ($65) where the gross vehicle weight exceeds 30,000 pounds, but does not exceed 42,000 pounds. Where the gross vehicle weight of a truck or truck tractor owned and used by any person for activities reasonably related to the harvesting and processing of forest products exceeds 42,000 pounds, the annual license tax and registration fee for the restricted tags shall consist of the base amount applicable to the truck tractor under the schedule base amounts set forth in this subsection, plus the additional amount applicable to the truck or truck tractor under the schedule of additional amounts set forth in this subsection. For purposes of enforcement of farm truck license tags or of forest products truck license tags, all scaled weight shall be allowed a tolerance or a margin of error of 10 percent of the true gross or axle weights to allow for any climatic conditions. For each truck tractor that is operated by a certificated motor carrier and that is operated exclusively within 15 miles of the corporate limits of the incorporated municipality in which it is customarily domiciled, but not including vehicles operating beyond the borders of Alabama, and which is registered in the county in which it is customarily domiciled, a total annual license tax and registration fee of three hundred dollars ($300) is imposed and shall be charged. The total amount of the annual license tax and registration fee shall be limited to the following schedule for all self-propelled campers or house cars, but a self-propelled camper or a house car whose weight does not exceed 8,000 pounds, shall be subject to Section 40-12-273(b): SCHEDULE OF BASE AMOUNTS Gross Vehicle Weight in Pounds Base Amount 0 to 8,000 $10.70 8,001 to 12,000 25.00 12,001 to 18,000 50.00 18,001 to 26,000 87.50 26,001 to 33,000 137.50 33,001 to 42,000 250.00 SCHEDULE OF ADDITIONAL AMOUNTS Gross Vehicle Weight in Pounds Additional Amount 0 to 8,000 $2.30 8,001 to 12,000 25.00 12,001 to 18,000 50.00 18,001 to 26,000 87.50 26,001 to 33,000 137.50 33,001 to 42,000 250.00 (1) Notwithstanding the other provisions of this section, a pickup truck as defined in Section 32-8-2, which is used for personal or agricultural use and which is not operated for commercial purposes, shall be licensed and registered based on the gross weight of the vehicle only without regard to the heaviest load to be carried including the heaviest load to be carried on any trailer used in combination with the truck, and, for purposes of this subdivision, the term “gross vehicle weight in pounds” as used in this subsection means the gross weight of the vehicle only without regard to the heaviest load to be carried including the heaviest load to be carried on any trailer used in combination with the truck. (2) Notwithstanding the other provisions of this section, a motor vehicle wrecker, commonly known as a tow truck, which is used primarily to move, tow, or recover disabled motor vehicles or used for impoundment purposes, shall be licensed and registered based on the gross vehicle weight of the wrecker only without regard to the gross vehicle weight of any motor vehicle to be towed by the wrecker. (c) Every person making application for license under this section to use a truck or truck tractor on the public highways of this state shall be required to file a statement declaring the gross vehicle weight of the truck or truck tractor with the judge of probate, or other county licensing officer, in the county in which the application is made. Upon payment of the applicable motor vehicle license tax or registration fee, the license to use the truck or truck tractor on the public highways of this state shall be limited to the gross vehicle weight so declared by the owner, which shall be deemed to constitute the allowable gross vehicle weight for which the vehicle is licensed. After having obtained a license under this section with respect to any truck or truck tractor, the owner thereof may during the then current tax year voluntarily increase the allowable gross vehicle weight for which the vehicle is licensed by filing a new statement declaring the vehicle’s gross weight, applying for a new license applicable to the appropriate gross vehicle weight classification, surrendering the license plates or tags previously obtained, and paying the difference between the fees applicable to a license for the higher weight classification desired and the fee in respect of the license so surrendered. The license classification of a truck or truck tractor may not be decreased, however, except once a year at the time new license tags or plates are purchased for the truck or truck tractor.

The total amount of the annual license tax and registration fee shall be limited with respect to trucks or truck tractors owned and used by a farmer for transporting farm products or the personal property of the farmer for use on his or her farm to a maximum of thirty dollars ($30) where the gross vehicle weight of the truck does not exceed 30,000 pounds; to a maximum of eighty-five dollars ($85) where the gross vehicle weight of the truck exceeds 30,000 pounds, but does not exceed 42,000 pounds; and to a maximum of two hundred fifty dollars ($250) where the gross vehicle weight of the truck or truck tractor is up to and including the class currently designated 80,001 pounds or over. The annual license tax and registration fee shall be limited with respect to trucks owned and used by any person for activities reasonably related to the harvesting and processing of forest products to a maximum of forty dollars ($40) where the gross vehicle weight of the truck does not exceed 30,000 pounds and to a maximum of sixty-five dollars ($65) where the gross vehicle weight exceeds 30,000 pounds, but does not exceed 42,000 pounds. Where the gross vehicle weight of a truck or truck tractor owned and used by any person for activities reasonably related to the harvesting and processing of forest products exceeds 42,000 pounds, the annual license tax and registration fee for the restricted tags shall consist of the base amount applicable to the truck tractor under the schedule base amounts set forth in this subsection, plus the additional amount applicable to the truck or truck tractor under the schedule of additional amounts set forth in this subsection.

For purposes of enforcement of farm truck license tags or of forest products truck license tags, all scaled weight shall be allowed a tolerance or a margin of error of 10 percent of the true gross or axle weights to allow for any climatic conditions.

For each truck tractor that is operated by a certificated motor carrier and that is operated exclusively within 15 miles of the corporate limits of the incorporated municipality in which it is customarily domiciled, but not including vehicles operating beyond the borders of Alabama, and which is registered in the county in which it is customarily domiciled, a total annual license tax and registration fee of three hundred dollars ($300) is imposed and shall be charged.

The total amount of the annual license tax and registration fee shall be limited to the following schedule for all self-propelled campers or house cars, but a self-propelled camper or a house car whose weight does not exceed 8,000 pounds, shall be subject to Section 40-12-273(b):

(1) Notwithstanding the other provisions of this section, a pickup truck as defined in Section 32-8-2, which is used for personal or agricultural use and which is not operated for commercial purposes, shall be licensed and registered based on the gross weight of the vehicle only without regard to the heaviest load to be carried including the heaviest load to be carried on any trailer used in combination with the truck, and, for purposes of this subdivision, the term “gross vehicle weight in pounds” as used in this subsection means the gross weight of the vehicle only without regard to the heaviest load to be carried including the heaviest load to be carried on any trailer used in combination with the truck.

(2) Notwithstanding the other provisions of this section, a motor vehicle wrecker, commonly known as a tow truck, which is used primarily to move, tow, or recover disabled motor vehicles or used for impoundment purposes, shall be licensed and registered based on the gross vehicle weight of the wrecker only without regard to the gross vehicle weight of any motor vehicle to be towed by the wrecker.

(c) Every person making application for license under this section to use a truck or truck tractor on the public highways of this state shall be required to file a statement declaring the gross vehicle weight of the truck or truck tractor with the judge of probate, or other county licensing officer, in the county in which the application is made. Upon payment of the applicable motor vehicle license tax or registration fee, the license to use the truck or truck tractor on the public highways of this state shall be limited to the gross vehicle weight so declared by the owner, which shall be deemed to constitute the allowable gross vehicle weight for which the vehicle is licensed.

After having obtained a license under this section with respect to any truck or truck tractor, the owner thereof may during the then current tax year voluntarily increase the allowable gross vehicle weight for which the vehicle is licensed by filing a new statement declaring the vehicle’s gross weight, applying for a new license applicable to the appropriate gross vehicle weight classification, surrendering the license plates or tags previously obtained, and paying the difference between the fees applicable to a license for the higher weight classification desired and the fee in respect of the license so surrendered. The license classification of a truck or truck tractor may not be decreased, however, except once a year at the time new license tags or plates are purchased for the truck or truck tractor.
Ala. Code § 40-17-22 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-22
Section 40-17-22 Unlawful to Sell for Use or to Use Motor Fuel Upon Which Tax Not Paid; Penalties
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-17-173 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-173
Section 40-17-173 Tax to Apply Whether Withdrawal for Use or Sale
Status: in_force

The excise tax imposed by this article shall apply to persons, firms, corporations, dealers, or distributors storing lubricating oil and distributing the same or allowing the same to be withdrawn from storage, whether such withdrawals are for sale or for use; provided, that “sellers” of lubricating oil and its substitutes paying the tax herein provided may pay the same computed and paid on a basis of their sales as hereinafter required, and storers and distributors shall compute and pay this tax on the basis of their withdrawals or distributions.
Ala. Code § 40-17-74 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-74
Section 40-17-74 Disposition of Sums Allocated and Apportioned to Counties
Status: reserved

Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012.
Ala. Code § 40-13-8 — Alabama Code / Title 40 / Chapter 13 / Section 40-13-8
Section 40-13-8 Termination of Tax; Application
Status: in_force

The excise and privilege tax imposed by this article shall terminate on October 1, 2031, unless extended by an act of the Legislature of the State of Alabama.
Ala. Code § 40-25-84 — Alabama Code / Title 40 / Chapter 25 / Section 40-25-84
Section 40-25-84 Violations
Status: in_force

(a) Any person subject to this article who fails to make any report required of them by the department or who fails to keep any of the records required by this article shall be guilty of a Class B misdemeanor. Each month of such failure shall constitute a separate offense. Consumable vapor products shall be included in the informational report for tobacco products filed with the department pursuant to and subject to the penalties of Section 40-23-260. (b) Any taxpayer who violates this section may be restrained from continuing in business, and the proper prosecution shall be instituted in the name of the State of Alabama by the Attorney General or by the counsel of the department until the person complies with this article.

(b) Any taxpayer who violates this section may be restrained from continuing in business, and the proper prosecution shall be instituted in the name of the State of Alabama by the Attorney General or by the counsel of the department until the person complies with this article.
Ala. Code § 40-21-81 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-81
Section 40-21-81 Legislative Intent
Status: in_force

It is the intention of the Legislature of Alabama that the tax herein levied shall apply to all utilities, as defined herein, in the State of Alabama. With respect to every tax exemption which may be enacted into law subsequent to the enactment of this article, there shall be a presumption that such exemption does not apply to the tax herein levied unless the statute containing such exemption shall make a specific reference to this article and shall clearly show a legislative intention to make such exemption applicable to the tax herein levied.
Ala. Code § 40-9B-13 — Alabama Code / Title 40 / Chapter 9B / Section 40-9B-13
Section 40-9B-13 Disaster Recovery Tax Incentive Protection
Status: in_force

(a) This section shall be known as the Disaster Recovery Tax Incentive Protection Act of 2011.

(b) For the purposes of this section, the following terms shall have the following meanings:

(1) DISASTER REPLACEMENT PROPERTY. Private use industrial property obtained by a private user to repair or replace private use industrial property on which tax abatements were in existence at the time of a natural disaster, that was damaged or destroyed by the natural disaster.

(2) GOVERNING BODY. The governing body of a municipality, a county, or a public industrial authority which may grant tax abatements with respect to private use industrial property under Section 40-9B-4, subject to the geographical or jurisdictional or other limitations of Section 40-9B-5.

(3) NATURAL DISASTER. A catastrophe caused by nature, or regardless of cause, a fire, flood, or explosion, which is declared by the President of the United States or the Governor of the State of Alabama to be a major disaster.

(4) REPLACED PROPERTY. Private use industrial property that was damaged or destroyed by a natural disaster, and on which tax abatements were in existence at the time of the disaster.

(c) Tax abatements that may otherwise be granted pursuant to this chapter shall not be subject to disqualification solely because the underlying transactions or property relate to the repair or replacement of property damaged by a natural disaster and not to new construction. This expansion of Alabama’s abatement law applies to transactions entered into or property acquired after the tornado outbreaks of April 2011. Ad valorem tax abatements in existence prior to the onset of a natural disaster, shall not be disallowed due to an interruption of a qualifying business activity at the site directly attributable to the natural disaster.

(d) Any tax abatements granted on replaced property shall continue to apply to disaster replacement property obtained by a private user if any of the following conditions are met:

(1) Where such disaster replacement property is located at a different site than the replaced property, but not within the jurisdiction of a different governing body, then no new approval of the governing body shall be required to transfer the previously granted tax abatements on the replaced property to the disaster replacement property so long as the cost of the disaster replacement property does not exceed the cost of the replaced property by more than 25 percent. However, the private user shall provide written notice to the abatement granting authority, to the assessing official of the county where the property is located, and to the Department of Revenue of the change in location of the private use industrial property or the disaster replacement property not later than October 1, 2012, or the first October 1 following the change in location of such property, whichever is later. The user shall also file the appropriate tax returns on October 1 of that year and each year thereafter, as required by law.

(2) Where disaster replacement property is located within the jurisdiction of a governing body different from the replaced property, then the private user shall obtain the approval from the appropriate governing body for the continuation of the ad valorem tax abatement, with such approval to be requested in accordance with Sections 40-9B-5 and 40-9B-6.

(3) If the cost of the disaster replacement property exceeds the cost of the replaced property by more than 25 percent, then the private user shall obtain governing body approval under the procedures outlined in Sections 40-9B-5 and 40-9B-6 for the abatement of any taxes on the amount of the investment that is greater than 25 percent more than the cost of the replaced property. No new approval is required on the amount of the new investment not greater than 25 percent more than the cost of the replaced property, provided that no new governing body is affected by such continuation of the tax abatements.
Ala. Code § 40-18-370 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-370
Section 40-18-370 Short Title; Legislative Findings; Definitions
Status: in_force

(a) This article shall be known and may be cited as the Alabama Jobs Act.

(b) The Legislature makes the following findings:

(1) The economic well-being of the citizens of the state will be enhanced by the increased development and growth of employment within Alabama.

(2) It is in the best interests of the state to provide certain incentives to allow the state to foster economic development through the recruitment of quality projects and the expansion of existing businesses within Alabama.

(3) The incentives provided for in this article do not raise any taxes for any individuals or businesses in Alabama under state law.

(4) The incentives provided in this article will allow the state to encourage the creation of new jobs that may not otherwise exist within the State of Alabama.

(5) The incentives provided in this article will increase revenues for the state without increasing taxes.

(6) The Constitution of Alabama grants the Legislature the authority to approve and authorize exemptions, exclusions, deductions, and credits from taxation in order to define the net proceeds of any tax payable under state law.

(7) The Constitution of Alabama was framed, and the laws of the state were enacted, with the goal of protecting, encouraging, and developing individual enterprise.

(8) The incentives provided in this article will not decrease the salary paid to any education personnel.

(9) The powers to be granted and the purposes to be accomplished by this article will create an environment for the recruitment of quality projects and the expansion of existing businesses within Alabama.

(10) Economic development through tax and financial incentives benefits the citizens of the state and is a public purpose of the state.

(c) In addition to the definitions found in Section 40-18-1, the following words and phrases have the following meanings:

(1) APPROVED COMPANY. Any company determined by the Secretary of Commerce and the Governor to meet the criteria provided in Section 40-18-373.

(2) CAPITAL INVESTMENT. All costs and expenses incurred by the incentivized company in connection with the acquisition, construction, installation, and equipping of a qualifying project, if such costs are required to be capitalized for purposes of the federal income tax, determined without regard to any rule that permits expenditures properly chargeable to a capital account to be treated as current expenditures. However, for any project involving the extraction of natural resources, the capital investment shall not include the costs of acquiring land, land recording fees, architectural and engineering services, environmental studies and environmental mitigation.

(3) COMPANY. Anyone or anything that has the powers to own a project and have employees.

(4) EMPLOYEES. Individuals employed in full time positions created by or through a qualifying project :

a. Who are being paid directly by an approved company, related company, common paymaster, or joint venturer ; and

b. Whom the approved company, related company, common paymaster, or joint venturer identifies as its employees to the Department of Revenue, or the Department of Labor on returns or reports filed with the foregoing, including, but not limited to, Form A-6, Form A-1, Form A-2, UC-CR-4, and UC-10-R.

(5) INCENTIVE PERIOD. The period or periods of time during which an incentivized company can receive one or more of the jobs act incentives.

(6) INCENTIVIZED COMPANY. An approved company and any related company that are allowed to claim one or more of the jobs act incentives as provided for in the project agreement.

(7) INVESTMENT CREDIT. The annual incentive provided in Section 40-18-376.

(8) JOBS ACT INCENTIVES. The jobs credit and the investment credit as authorized and provided for in this article.

(9) JOBS CREDIT. The annual incentive provided in Section 40-18-375.

(10) NAICS CODE. Any sector, subsector, industry group, industry or national industry of the 2012 North American Industry Classification System, or any similar classification system developed in conjunction with the United States Department of Commerce or Office of Management and Budget.

(11) PROJECT. Any land, building, or other improvements, and all real and personal properties, whether or not contiguous and whether or not previously in existence, if in Alabama and if deemed necessary or useful in connection with an activity listed in Section 40-18-372(1).

(12) PROJECT AGREEMENT. The agreement entered into between an approved company and the Governor establishing the terms and conditions for the provision of the jobs act incentives, as provided for in Section 40-18-374.

(13) QUALIFYING PROJECT. Any project to be undertaken by an approved company that satisfies Section 40-18-372.

(14) RELATED COMPANY. Any entity that owns or is owned, directly or through one or more entities, a 50 percent or greater interest in the capital or profits of another .

(15) RENEWABLE ENERGY GENERATION. Energy derived from biomass, geothermal, hydrogen, hydropower, marine energy, solar, or wind.

(16) UTILITY TAXES. The taxes imposed by Sections 40-21-82 and 40-21-102.

(17) WAGES. Total wages of an employee, including gross wages, salaries, overtime and bonuses, defined by reference to Section 25-4-16(b), without application of Sections 25-4-16(b)(1), 25-4-16(b)(2)a., 25-4-16(b)(3), and 25-4-16(b)(4).
Ala. Code § 40-9F-34 — Alabama Code / Title 40 / Chapter 9F / Section 40-9F-34
Section 40-9F-34 Recapture of Tax Credits; Assessment
Status: in_force

(a) Recapture of any of the credit shall apply against the taxpayer who utilizes the credit, and any required adjustments to basis due to recapture, shall be governed by Section 50 of the Internal Revenue Code.

(b) In the taxable year the certified rehabilitation is placed in service for any structure for which a tax credit has been issued, the commission shall provide notice of the certified rehabilitation and a copy of the appraisal provided by the owner to the taxing authority responsible for the assessment of ad valorem taxes. Upon notification, the taxing authority responsible for the assessment of ad valorem taxes shall complete a new assessment for the structure to be used in the assessment of ad valorem taxes for the tax year in which the certified rehabilitation was placed in service.
Ala. Code § 40-14-54 — Alabama Code / Title 40 / Chapter 14 / Section 40-14-54
Section 40-14-54 Foreign Corporations - Franchise Tax Return Due Within 10 Days of Qualification
Status: reserved

Repealed by Act 99-665, 2nd Sp. Sess., §9. As to effective date see the Code Commissioner’s Notes in the code supplement.
Ala. Code § 40-6-1 — Alabama Code / Title 40 / Chapter 6 / Section 40-6-1
Section 40-6-1 When Officials Commissioned as Supernumeraries
Status: in_force

(a) In the various counties of the State of Alabama having a population of less than 600,000 inhabitants according to the last or any subsequent federal decennial census, any tax collector, tax assessor, revenue commissioner, license commissioner, or other elected or appointed official charged with the assessment or collection, or both, of ad valorem taxes in any county of the State of Alabama:

(1) Who has served for 14 years as such an official in any county of Alabama and who has become permanently and totally disabled, proof of disability being made by certificate of three reputable physicians; or

(2) Who has served for 12 years as a county official for any county of Alabama, at least 10 years or more continuously as tax collector, tax assessor, license commissioner, revenue commissioner, or other elected or appointed official charged with the assessment or collection, or both, of ad valorem taxes, and who is not less than age 60;

May elect to become a supernumerary tax collector, tax assessor, revenue commissioner, license commissioner, or other elected or appointed official charged with the assessment or collection, or both, of ad valorem taxes of the county in which the official serves by filing a written declaration to that effect with the Governor. If the Governor finds any declarant qualified either under subdivision (1) or (2) of this subsection, a commission as supernumerary tax collector, tax assessor, revenue commissioner, license commissioner, or other elected or appointed official charged with the assessment or collection, or both, of ad valorem taxes for the county in which the official has served shall be issued to the declarant by the Governor. In computing length of service, the time served as any other county-wide elected official or the time served as chief clerk of the tax collector, tax assessor, license commissioner of any county, shall be counted.

(b) In the various counties of the State of Alabama having a population of less than 600,000 inhabitants according to the last or any subsequent federal decennial census, any person who has served 18 years as a county official for any county of Alabama, the last six or more years as tax collector, tax assessor, revenue commissioner, license commissioner, or other elected or appointed official charged with the assessment or collection, or both, of ad valorem taxes, and previously at least 12 years as chief clerk to the tax collector, tax assessor, revenue commissioner, license commissioner, or other elected or appointed official charged with the assessment or collection, or both, of ad valorem taxes, or previously at least 12 years as a county commissioner, who is not less than age 60 or who has become permanently and totally disabled, proof of that disability being made by certificate of three reputable physicians, may elect to become a supernumerary tax collector, tax assessor, revenue commissioner, license commissioner, or other elected or appointed official charged with the assessment or collection of taxes, or both, by filing a written declaration to that effect with the Governor. If the Governor finds that any declarant is qualified under this subdivision, a commission as supernumerary tax collector, tax assessor, revenue commissioner, license commissioner, or other elected or appointed official charged with the assessment or collection, or both, of ad valorem taxes, for the county in which the official has served shall be issued to the declarant.
Ala. Code § 40-18-473 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-473
Section 40-18-473 Scope and Use of Tax Rebates
Status: in_force

(a) A tax rebate from taxes generated within the tourism destination attraction by the certified tourism destination project over a 10-year period from the commencement of operation, which must occur after June 15, 2023, in the amount of up to five million dollars ($5,000,000) may be claimed. No approved company may receive more than one million dollars ($1,000,000) in tourism rebates in a calendar year.

(b)(1) The tax rebates authorized by this article are limited to an aggregate amount for all certified tourism destination projects of ten million dollars ($10,000,000) annually with 10 percent set aside annually for certified tourism destination projects located in targeted or jumpstart counties.

(2) An approved company with a certified tourism destination project may be granted a tax rebate on any combination of the state and local sales and use taxes, lodging taxes, or other transactional taxes generated by or arising within the tourism destination project after June 15, 2023.

(3) An approved company shall have no obligation to refund or otherwise return any amount of taxes authorized for rebate to the persons from whom the taxes were collected.

(4) Rebates authorized under this article shall be for up to 10 years, commencing on the date the tourism attraction opens for business, which must occur after June 15, 2023, and begins to collect taxes generated by, or arising within, the tourism destination project.

(5) Tax rebates may be a combination of state and local retail sales taxes, state and local lodging taxes, and any other taxes generated by, or arising within, the tourism destination project after June 15, 2023. The municipality or the taxing district where the tourism destination project will be located must support and approve the facility. The approval must be in the form of a resolution of the governing authority acknowledging support of the project and acknowledging that a portion no less than 20 percent of the tax rebates will be comprised of municipal taxes.

(6) The Alabama Department of Revenue, in consultation with the Alabama Tourism Department, shall adopt rules and require the filing of a rebate form designed by the Alabama Department of Revenue to reflect the intent of this article. To begin the rebate process, once project phases open for business after June 15, 2023, the approved company must provide a listing of all sales tax accounts and account numbers related to the project. The Alabama Department of Revenue will provide these accounts and will begin making the required diversions into the Tourism Project Sales Tax Incentive Fund the month following notification. Rebate payments from the fund will be made each January and July to the approved company.

(7) No tax rebate shall be granted to an approved company during a tax year that the approved company is simultaneously receiving any other state tax incentive associated with any individual tourism attraction project.

(8) Any tax rebate shall be first applied to any outstanding tax obligation of the approved company which is due and payable to the state.

(9) Rebates under this article shall be made without interest.

(10) Tax rebates authorized under this article are transferrable to future owners of the qualifying tourism destination project.

(11) The tax rebate allowed under this article shall be effective beginning August 1, 2023, for projects placed into service after June 15, 2023, and shall continue through July 31, 2028, unless continued by an act of the Legislature.

(12) Tax rebates for certified tourism destination projects are to be administered by the Alabama Department of Revenue.

(c) Notwithstanding the ten million dollar ($10,000,000) annual aggregate cap on tax rebates allowed, the board may approve an annual one-time designation of an additional two million five hundred thousand dollars ($2,500,000) in tax rebates for one project per calendar year with a minimum capital investment amount of seventy-five million dollars ($75,000,000). Additionally, a company that is awarded the supplemental rebate may claim up to seven million five hundred thousand dollars ($7,500,000) in total, up to one million five hundred thousand dollars annually ($1,500,000), and is not subject to the caps otherwise provided for in this article.

(d) Within three months after the completion date, the approved company shall document the actual cost of the project through certification of the costs by an independent certified public accountant acceptable to the board.

(e) For purposes of determining whether a project has met the minimum capital investment requirements, only bona fide, third-party, arms-length capital expenditures shall be included. The certification of project costs required under this subsection shall expressly verify all of the following:

(1) Each cost included in the capital investment calculation represents an actual expenditure paid to an independent, third-party vendor not related to the applicant, developer, or any affiliate thereof.

(2) No cost included in the calculation consists of any payment, fee, or charge paid directly or indirectly to the project developer, any member, partner, shareholder, manager, officer, affiliate, parent entity, subsidiary, or any entity under common ownership or control, including, but not limited to, developer fees, consulting fees, project-management fees, internal labor allocations, overhead charges, reimbursed salaries, or similar related-party payments.

(3) All costs included are properly capitalizable under the Internal Revenue Code and represent legitimate project expenditures necessary for the acquisition, construction, or completion of the certified tourism destination project.

(4) Any related-party transactions, if disclosed, are excluded from the capital investment amount used to determine eligibility for the supplemental rebate or any other investment-based incentive threshold.
Ala. Code § 40-12-251 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-251
Section 40-12-251 Motor Tractors
Status: in_force

For each motor tractor used on the highways of this state there shall be paid a license or privilege tax of $100; provided, however, that this license shall not be collected for a tractor when run on a highway to be transferred from one point to another for use on a farm with or without a “small trailer” or with or without a “semitrailer,” or when used on the highway for transferring what is commonly known as a “portable sawmill” or a “well-boring outfit,” or when used on the highway by a farmer for the purpose of transporting to and from his farm farm products or products to be used on his farm.
Ala. Code § 40-23-34 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-34
Section 40-23-34 Proceeds of Tax to Be Deposited in Treasury
Status: in_force

All taxes or other funds received or collected by the Department of Revenue under the provisions of this division shall be without delay deposited in the Treasury.
Ala. Code § 40-21-51 — Alabama Code / Title 40 / Chapter 21 / Section 40-21-51
Section 40-21-51 Distribution of Revenues Generally
Status: in_force

All revenues collected under the provisions of Section 40-21-50 shall, after deduction of the cost of collection, be distributed in the following manner:

(1) Eighty-five percent of the balance remaining after deduction of the cost of collection shall be deposited in the Special Mental Health Fund to be used for mental health purposes; and

(2) Fifteen percent of the balance remaining after deduction of the cost of collection shall be deposited in the State General Fund.
Ala. Code § 40-11-1 — Alabama Code / Title 40 / Chapter 11 / Section 40-11-1
Section 40-11-1 Enumeration of Subjects of Taxation
Status: reserved

(a) As used in this section the following terms shall have the meanings ascribed herein:

(1) CONSTRUCTION PURPOSES. The normal and ordinary meaning of the words, except that mining activities or the transportation of materials used in or produced by mining or forestry activities shall not be construed to be included;

(2) HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds, but not including inventory on hand for sale by duly licensed equipment dealers.

(b) The subjects of ad valorem taxation, except as exempted by law, shall be as follows:

(1) Every piece, parcel, tract, or lot of land in this state, including therein all things pertaining to such land, and all structures and other things so annexed or attached thereto as to pass to a vendee by conveyance of such land; and every separate or special interest in any land, such as minerals, the right to mine minerals, the right to turpentine, oil or petroleum, natural gas, and the right to remove same from the soil, or any other interests when such interests are owned by persons other than the owner of the surface or soil, except growing crops, standing timber, or any tree, bush, vine, or other growing thing from which a crop is harvested;

(2) All docks, wharves, wharf boats, landings, warehouses, toll bridges, ferries, canals, passes, channels, turnpikes, all street railroads, printing presses, and materials;

(3) All steamboats, barges, vessels, and watercraft of every name and kind however propelled, plying waters of this state, and the owner thereof shall return same for taxation to the assessors in the county wherein he resides; and, if such steamboat, barge, vessel, or watercraft is owned by a corporation, then in that county where its principal office is located; in the case of the owner’s being an individual not residing in this state or being a corporation with no principal office in this state, then in the county or counties where used; all such steamboats, barges, vessels, or watercraft whether owned by a resident or nonresident of this state, which have acquired a permanent situs in this state. All transfer boats, steamboats, or barges used by any railroad in transferring cars and passengers must be assessed and taxed in the county or counties where used, or where the owner resides, regardless of where such vessel may be registered;

(4) All stocks of goods, wares, and merchandise, the assessment to be on the average amount on hand during the preceding year, except in cases where business is commenced on or after October 1 of a current year, and in such cases the assessment to be on the capital actually employed in the business and apportioned as hereinafter provided, but the amount so assessed for any whole year shall in no case be less than the capital actually employed in the business, and this shall include all goods, wares, and merchandise kept on plantations or elsewhere, or by railroad companies or persons, for sale or to be dealt out to laborers or employees for profit, or on account of their wages, and shall include all goods, wares, and merchandise offered for sale by any person commencing business subsequent to October 1 of a current year, but in such case the tax shall be apportioned according to the date at which the business was commenced, so that if commenced after January 1, the tax shall be three fourths of the tax for the whole year; if commenced after April 1, the tax shall be one half of the tax for the whole year; provided, that the assessment herein provided for shall not include products raised on the farms in the hands of the original producers. If the person, association or corporation, receiver, or trustee carrying on such business shall fail to make return of the amount of stock of goods, wares, and merchandise as provided by law, or if the county tax assessor is not satisfied with the return made, in order to make proper assessment, he shall have the right to demand a copy of the last inventory made of such stock of goods, wares, or merchandise, and may also by inquiry of persons believed to have knowledge of the subject obtain information as to the probable average amount of such stock, and from such information may assess the same upon his best judgment;

(5) All household and kitchen furniture, mechanical and electrical refrigerators, libraries, jewelry, precious stones, plate and silverware, ornaments and articles of taste, pianos and other musical instruments, paintings, clocks, gold, silver and other watches and gold and other safety chains, all wagons and other vehicles; all motor cars, automobiles, trucks, buses, tractors, motorcycles, and other motor vehicles and bicycles; travel trailers, utility trailers, semitrailers, and all other trailers of any kind; all outboard motors; airplanes, airships, and other aircraft and aircraft landing fields and equipment; all typewriters; all cash registers; all calculating machines; all bookkeeping machines, teletypes, dictaphones, and other recording or sending apparatus or machines; all phonographs and all machines of like character; all radio sending and receiving sets and appliances; all iron safes and cabinets, all store fixtures, all office furniture and fixtures; all mechanical tools and farming implements; all tanks, all storage reservoirs or basins; all golf bags, golf sticks, and all other sporting goods; all pistols and guns; all cattle and horses, mules, studs, jacks and jennets; all hogs, sheep and goats, except as specifically exempted; all x-ray machines; all lens grinding machines, all eye-testing machines, all surgical instruments and all other instruments or appliances used in surgical, dental, medical, optometrical, or other professional work;

(6) All money hoarded, whether in the custody of the owner in this state, or in another state, or in any safety deposit box, safe, or vault, or elsewhere, except money on deposit in banks which is specifically exempted from taxation;

(7) All investments in bonds, except bonds of the United States, the State of Alabama, and of counties and municipalities of this state, warrants or other obligations of county and city school boards in this state, and such other bonds as are not by law taxable; and all capital invested in bonds or currency which are exempt from taxation shall be liable to be taxed under this section should such capital at any time during the year be reconverted into money, bonds, or property which is taxable, unless it is made to appear that the money, bonds, or property into which such reconversion may be made has been assessed for taxes for such year;

(8) All roadbed, track, engines, cars, derricks, cranes, signals, crossties, and other property, real and personal, of railroads, of mining and manufacturing plants, and all tramroads, pole-roads, canals, ditches, and channels used for transporting or moving mineral ore, lumber, timber, logs, minerals, coal, ore, sand, gravel, or other commodities, whether raw or manufactured, which are not taxed as improvements on the land or plant or main property, of the owner of such tramroads, pole-roads, canals, ditches, or channels;

(9) Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner’s Notes.

(10) On the gross amount of sales of goods, wares, and merchandise owned by nonresidents made at auction in or during the tax year preceding the assessment of goods, wares, and merchandise kept in stores for sale in the ordinary course of business, each auctioneer shall be assessed and shall pay a tax of one fourth of one percent, and each auctioneer shall pay a like tax on the gross amount of sales made by him of goods, wares, and merchandise owned by citizens of this state which have been imported into this state and sold at auction before same have been assessed for taxes as other property; but on sales of goods, wares, and merchandise and fruit by cargo at action, the rate of taxation shall be one eighth of one percent;

(11) On the gross amount of commissions or sums charged and received during each year by any auctioneer; provided, that nothing herein contained shall be construed as levying a tax on commissions received for the sale or rental of real estate, or brokerage on loans or real estate or the underwriting of insurance;

(12) All the real and personal property of water companies, including pumping stations, reservoirs, standpipes, towers, pipelines, gates, valves, tunnels, canals, and dams used in the business of supplying water to consumers for pay; all real and personal property of hydroelectric power, steam, or other power and light companies; natural and manufactured gas companies and gas light companies, including all machinery, engines, dynamos, wires, poles, pipelines, tubes, and appliances of every nature and description used in connection therewith; all real and personal property of every furnace, rolling mill, mine, quarry, or manufacturing establishment, including all machinery, all engines, hoisting engines, derricks, and appliances of every nature used in the business; all dams across rivers and creeks; all real and personal property of cotton gins, cotton mills, cotton compresses, cottonseed oil mills, grain elevators, flour and grist mills, molasses and syrup mills, paper mills, chemical plants or manufactories, fertilizer factories or mixing plants; all peanut oil mills and peanut mills, creosoting plants, concrete mixing plants, crosstie plants, and stave mills and heading mills;

(13) All property, real and personal, of all cement plants, lime plants, plaster plants, or quarries or other manufacturing, mining, or quarrying plants not herein specifically exempted;

(14) All property, including heavy duty equipment, used for construction purposes.

(15) All manufactured homes located on land owned by the manufactured home owners, except those manufactured homes rented or leased for business purposes, other than those manufactured homes in the inventory of a manufactured home dealer or manufacturer.

(16) All other property, real, personal, or mixed, not hereinbefore specified, of whatever class, whether ejusdem generis or not, except as herein specifically exempted, which said property shall be assessed and specifically described.

(c)(1) All property described in subdivision (b)(14) brought into the state after October 1 of any tax year and before the assessor has completed his assessment, shall be subject to taxation the same as if it had been held or owned in the state on October 1. In addition, heavy duty equipment brought into the state after October 1 and after the assessor has completed his assessment shall be subject to taxation the same as if it had been held or owned in the state on October 1; except that such tax shall be prorated with respect to the number of months remaining in the year.

(2) Property described in subdivision (b)(15) shall be taxed as realty.
Ala. Code § 40-26B-14 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-14
Section 40-26B-14 Duration of Tax
Status: reserved

REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-452 EFFECTIVE AUGUST 1, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
Ala. Code § 40-18-531 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-531
Section 40-18-531 Tax Credit for Qualified Workforce Housing Projects
Status: in_force

Regarding the adoption of qualified allocation plans as they relate to the workforce housing tax credit by the authority, the authority shall incentivize and prioritize four percent qualified projects, or in the case of awards under Section 40-18-533(f), qualified projects in areas identified by the Department of Commerce concerning its priorities for the location and type, including new construction, rehabilitation, or both, of multifamily housing which will support economic development efforts and the creation of stable, good-paying jobs in the State of Alabama. It is the desire of the Legislature that the efforts of the Department of Commerce in seeking to create jobs will be generally supported by the creation of multifamily rental housing opportunities supported by the workforce housing tax credit.
Ala. Code § 40-2A-13 — Alabama Code / Title 40 / Chapter 2A / Section 40-2A-13
Section 40-2A-13 Examination of Taxpayer’s Records; Additional Assessments; Disclosure Requirements; Taxpayer Notification
Status: in_force

(a) The Department of Revenue, a governing body of a self-administered county or municipality, or an agent of such a municipality or county may not conduct an examination of a taxpayer’s books and records for compliance with applicable sales, use, rental, or lodgings tax laws except in accordance with this section and with the Alabama Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act.

(b) Additional sales, use, rental, or lodgings tax may be assessed by the Department of Revenue, a governing body of a self-administered county or municipality, or an agent of such a municipality or county within any applicable period allowed pursuant to Section 40-2A-7(b), even though a preliminary or final assessment has previously been entered by the Department of Revenue, a governing body of a self-administered county or municipality, or an agent of such a municipality or county against the same taxpayer for the same or a portion of the same tax period. No taxpayer, however, shall be subject to unnecessary examination or investigation, and no more than one examination of a taxpayer’s books and records by each respective taxing entity relating to each type of tax shall be made every three taxable years, unless the taxpayer requests otherwise or unless the commissioner, or the corresponding governing body of a self-administered county or municipality, after investigation, notifies the taxpayer in writing that an additional examination is necessary, together with the basis or bases for the additional examination.

(c) The Department of Revenue and each governing body of a self-administered county or municipality shall promulgate regulations or procedures consistent with those followed by the Internal Revenue Service with respect to second examinations of a taxpayer’s books and records. Provided, however, an examination of a taxpayer’s books and records may be conducted and shall not constitute an unnecessary examination pursuant to this section or the Alabama Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act if the examination is necessary to meet one or more of the following criteria: (i) fulfill an obligation to another state pursuant to a Southeastern Association of Tax Administrators (“SEATA”) exchange of information agreement or to the Multistate Tax Commission; (ii) follow up on leads furnished by the Multistate Tax Commission or pursuant to a SEATA exchange agreement; (iii) verify a direct or joint refund claim and to determine if there is any offsetting tax liability to be credited against or that may exceed the refund claim; (iv) secure a tax return and the tax, penalty, interest, and service charge, if any, due thereon for any reporting period for which the taxpayer has failed to file a return by the due date of the return; (v) collect any tax, penalty, interest, or service charge which the taxpayer has failed to remit within 30 days after receiving notification that the amount is due; (vi) secure a corrected return and the additional tax, penalty, interest, or service charge due thereon, if any, when the taxpayer has failed to file a corrected return and remit any additional amount due thereon within 30 days of receiving a request for a corrected return; (vii) collect any tax due based upon substantial evidence of fraud or tax evasion discovered since the prior examination, and then only if the Department of Revenue or the governing body of the self-administered municipality or county explains to the taxpayer in writing the basis for the alleged fraud or tax evasion; or (viii) follow up on representations by the taxpayer that it is going out of business or the taxpayer has gone out of business.

(d) Any person examining a taxpayer’s books and records on behalf of a self-administered municipality or county shall disclose in writing, upon first contact with the taxpayer, the identity of the self-administered municipalities and counties represented, and provide signed and dated written authorization, or a copy of signed and dated written authorization, from each self-administered municipality and county represented. Also, a copy of the contract between the entity and the self-administered municipality or county, and a statement as to whether the municipality or county has elected out of the tax tribunal shall be provided upon first contact with the taxpayer.

(e) On or before January 15 of each year, beginning in 1999, each private auditing or collecting firm shall disclose in writing to the department, and to the self-administered municipalities and counties it represents as of the date of disclosure, the identity of all municipalities and counties for which it at any time during the preceding calendar year performed examinations of taxpayers’ books and records for compliance with applicable sales, use, rental, or lodgings tax laws or collected sales, use, rental, or lodgings taxes.

(f) A private auditing or collecting firm representing more than one self-administered municipality or more than one self-administered county on the date of the first contact with a taxpayer shall examine the taxpayer’s books and records for all such self-administered municipalities and counties simultaneously. A private auditing or collecting firm or its examiners or other agents may not disclose or encourage others to disclose, either directly or indirectly, to any non-client municipality or county or its agents, the fact that the firm is presently conducting an examination of the taxpayer’s books and records.

(g) If a private auditing or collecting firm is engaged by a self-administered municipality or county not represented by the firm on the date of the first contact with the taxpayer, and is not in violation of subsection (f), the private auditing or collecting firm may conduct an examination of the taxpayer’s books and records on behalf of the newly-represented self-administered municipality or county, but the examination may not commence until at least three years following the date of completion of the previous examination, as certified in writing by the private auditing or collecting firm to the taxpayer, unless one of the grounds for early examination described in subsection (c) exists, or unless the delay would result in the closing of a tax year by virtue of the applicable statute of limitations and the taxpayer fails or refuses, within a reasonable time after written request, to agree in writing to an applicable statute of limitations in favor of the newly-represented self-administered municipality or county.

(h) Whenever the private auditing or collecting firm becomes aware that a taxpayer may be owed a refund by, or may owe tax to, one or more self-administered counties or municipalities represented by the firm, the firm shall promptly notify the taxpayer in writing and, simultaneously, the respective self-administered counties and municipalities, of the reason or reasons for, and the estimated amount of, the refund due or tax owed and shall also advise the taxpayer of the general procedure by which to make a claim for refund or pay the tax. If the private auditing or collecting firm refuses or willfully fails to comply with this subsection, and the taxpayer ultimately receives a refund from or pays a tax to a self-administered county or municipality represented by the firm during the course of an examination of more than one hundred dollars ($100) of taxes for which the firm examined the taxpayer’s books and records, the firm shall forfeit its license granted pursuant to Section 40-12-43.1 for a period of six months, and each examiner who participated in the examination of the taxpayer’s books and records, but did not advise the firm in writing of the possible refund due or tax liability owed at, or prior to completion of, the examination, shall forfeit his or her license granted under Section 40-12-43.1 for a period of six months. At the expiration of the suspension period, any examiner or private auditing or collecting firm desiring to reinstate their license must reapply under the provisions of Section 40-12-43.1.

(i) A final assessment or forced collection action based upon an audit conducted by a private auditing or collecting firm shall not be issued and applicable to a taxpayer until signed by a public official or employee designated by the self-administered county or municipality. This document shall not be subject to Section 36-12-40.

(j) A self-administered county or municipality, which has chosen to opt-out of participation in the Alabama Tax Tribunal as per Section 40-2B-2, shall retain the services of an independent hearing or appeals officer who is not affiliated with the private auditing or collecting firm to conduct any hearings held pursuant to Section 40-2B-2.
Ala. Code § 40-12-293 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-293
Section 40-12-293 Exemption from Certain Other Licensing Requirements, License or Privilege Taxes and Ad Valorem Taxation; Exceptions
Status: in_force

Except for the provisions of Sections 40-12-260 and 40-12-261, a vehicle which has been registered and licensed as a “vintage vehicle” pursuant to this division shall not be subject to the motor vehicle licensing requirements of Division 1 of this article, nor any other law prescribing or requiring the payment of a license or privilege tax for the privilege of operating the vehicle upon the public roads or highways of this state. Vehicles registered under this division shall be exempt from ad valorem taxation.
Ala. Code § 40-8-2 — Alabama Code / Title 40 / Chapter 8 / Section 40-8-2
Section 40-8-2 Rate of Taxation - Established
Status: in_force

The rate of taxation for state purposes shall be sixty-five one-hundredths of one percent per annum on the assessed value of the taxable property within this state.
Ala. Code § 40-7-27 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-27
Section 40-7-27 Assessor to Certify Correctness of Returns, Notify Department of Revenue and Deliver to Board of Equalization
Status: in_force

When the assessor shall have completed his work of assessing, valuing, and equalizing property which has been listed for taxation in his county, and such valuation shall have been entered on the assessments lists, which shall not be later than the last Monday in February of each year, he shall certify over his signature to the correctness of his returns, showing valuations fixed by him, and he shall at once notify the Department of Revenue by certified or registered mail that he has completed his assessment, valuation, and equalization work and that the tax returns are ready for the review and inspection as provided for in this title. Such lists of property shall be by the assessor delivered to the board of equalization not later than the second Monday in March.
Ala. Code § 40-25-24 — Alabama Code / Title 40 / Chapter 25 / Section 40-25-24
Section 40-25-24 Sale, Purchase, Receipt, Etc., of Goods Not Stamped; Penalty
Status: in_force

It shall be unlawful for any person, firm, or corporation, except as otherwise provided by law, to sell, purchase, transport, receive, or possess any of the articles taxed under the provisions of this article unless the same has been stamped in the manner required by this article, for the purpose of evading the payment of the taxes on such products. Any person, firm, or corporation violating the provisions of this section shall be guilty of a misdemeanor and upon conviction shall be fined not less than $25 to which a jail sentence of not less than 30 nor more than 60 days may be added.
Ala. Code § 40-18-35.2 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-35.2
Section 40-18-35.2 Deductions from Federal Taxable for Amounts Included in Income Under 26 U.s.c. § 951A, Etc
Status: in_force

All amounts included in income under 26 U.S.C. § 951A shall be deducted from federal taxable income for purposes of computing taxable income under this chapter. However, any amount subtracted under this section is allowed only to the extent such amount is not deductible in determining federal taxable income. As to any amount subtracted under this section, there shall be added to such taxable income all expenses deducted under any section of 26 U.S.C. on the taxpayer’s return for the taxable year which are attributable, directly or indirectly, to such subtracted amount. The deduction provided by 26 U.S.C. § 250 shall apply only to the extent the same income was included in Alabama taxable income under this chapter.
Ala. Code § 40-12-162 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-162
Section 40-12-162 Stock and Bond Brokers
Status: in_force

Each person dealing in stocks and bonds shall pay a license tax of $50. The payment of the license tax required by this section shall authorize the doing of business in the town, city or county where paid.
Ala. Code § 40-2-11.1 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-11.1
Section 40-2-11.1 Allocations, Disbursements, and Distribution of Certain Inspection Fees, Penalties, and Taxes
Status: in_force

Notwithstanding any provision of law to the contrary, and commencing on October 1, 2021, all allocations, disbursements, and distributions made pursuant to any of the following sections for taxes and fees collected by the Department of Revenue shall be made by the Department of Revenue and not the State Treasurer:

(1) Section 8-17-91, relating to the motor fuel excise tax.

(2) Sections 40-17-223 and 40-17-225, relating to the lubricating oil tax.

(3) Section 40-17-274, relating to the motor fuel tax and fees distributed under the International Fuel Tax Agreement.

(4) Section 40-17-359, relating to the highway gas tax and supplemental excise taxes.

(5) Section 40-17-361, relating to the diesel excise tax.
Ala. Code § 40-23-263 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-263
Section 40-23-263 Construction of Section 40-23-260
Status: in_force

Section 40-23-260 is limited to the reporting of certain information to the Department of Revenue and shall not be construed as limiting or changing the existing record keeping requirements as provided in Section 40-23-9.
Ala. Code § 40-17A-9 — Alabama Code / Title 40 / Chapter 17A / Section 40-17A-9
Section 40-17A-9 Penalty; Enforcement
Status: in_force

(a) Any dealer violating this chapter is subject to a penalty of 100 percent of the tax in addition to the tax imposed by Section 40-17A-8. In addition to the tax and penalty imposed, a dealer failing to affix the appropriate stamps, labels, or other indicia is guilty of a Class C felony, and, upon conviction, may be punished as provided in the Alabama Criminal Code. Such penalty shall be cumulative to any other penalty or crime.

(b) Notwithstanding any other provision of the criminal laws of this state, an indictment may be found and filed upon any criminal offense specified in this section, in the proper court within six years after the commission of this offense.
Ala. Code § 40-12-172 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-172
Section 40-12-172 Transient Dealers
Status: in_force

Each person doing business as a transient dealer as defined in this section and who does not pay the privilege license under Section 40-12-73 or the license permit under Section 40-25-19 shall pay an annual license tax to the state of $30. The payment of one state license shall authorize such transient dealer to engage in such business in any county in the state upon the payment of a county license of $5 in each such county.

When used in this section, the words “transient dealer” shall be held to include any person or persons who shall be embraced in any of the following classifications: All persons acting for themselves or as an agent, employee, salesman or in any capacity for another, whether as owner, bailee or other custodian of goods, wares, and merchandise and going from person to person, dealer to dealer, house to house or place to place and selling or offering to sell, exchanging or offering to exchange, for resale by a retailer, any goods, wares, and merchandise, or all persons who do not keep a regular place of business open at all times in regular business hours and at the same place, who shall sell or offer for sale goods, wares, and merchandise, or all persons who keep a regular place of business open during regular business hours and at the same place, who shall elsewhere than at such regular place of business sell or offer for sale or at the time of such sale deliver goods, wares, or merchandise, or all persons who go from person to person, house to house, place to place, or dealer to dealer and sell or offer for sale or exchange the goods, wares, and merchandise which they carry with them, and who deliver the same at the time of, or immediately after the sale, or without returning to the place of business operations (a permanent place of business) between the taking of the order and the delivery of the goods, wares, and merchandise, or all persons who go from person to person, house to house, place to place, or dealer to dealer soliciting orders by exhibiting samples, or taking orders, and thereafter making delivery of the goods or filling the order without carrying or sending the order to the permanent place of business and thereafter making delivery of the goods pursuant to the terms of the order, or all persons who go from person to person, place to place, house to house or dealer to dealer carrying samples and selling goods from samples and afterwards making delivery without taking or sending an order therefor to a permanent place of business for the filling of the order and delivery of the goods, or the exchange of the goods, or the exchange of merchandise having become damaged or unsalable, or the purchase by merchants of advertising space, or all persons who have in their possession or under their control any tangible property offered or to be offered for sale, or to be delivered, unless the sale or delivery thereof is to be made in pursuance of a bona fide order for the goods to be sold or delivered, said order to be evidenced by an invoice or memorandum.

An order is defined as being an agreement in writing between the seller to deliver and the buyer to accept the merchandise to be sold, bought and delivered at the prices and in the quantities agreed upon; and said order shall be evidenced by a memorandum or invoice accompanying the goods on the day on which the same are to be delivered, specifically designating and specifying the name and address of the seller and the buyer, the items purchased, sold and to be delivered and the price on each and the aggregate thereof. The agreement to buy or accept for delivery must be entered into before the goods are placed in transit or delivered and must be transmitted from the place at which taken to the regular and fixed place of business before being filled and the goods delivered. A commonly termed “blanket order” shall not satisfy the conditions of this definition when such “blanket order” is merely an agreement between the buyer and seller, whereby the buyer shall take such quantity of goods as the seller may deliver to his place of business, or to any other place, within a certain period of time. A “blanket order” to satisfy the conditions of this definition must be an agreement in writing and must recite that the buyer agrees to accept from the seller definite quantities of goods at agreed prices or at prevailing market prices at the time of the delivery of the same; and such agreement shall not be subject to change or cancellation before its termination, without damages to either of the parties entering into it, and it shall not be a condition of such agreement that goods, delivered in accordance therewith must be paid for on delivery. This section shall not apply to transient dealers of bakery products in the county where such bakery is located; nor shall this section apply to transient dealers of bottled soft drinks when sold or distributed from a bottling plant which has paid the privilege tax imposed by Section 40-12-65; nor shall it apply to transient dealers in the sale or delivery of gasoline, kerosene, lubricating oil, or other petroleum products when drawn, conveyed, and distributed from a stock maintained at a warehouse, oil depot, distributing station, or established place of business in this state upon which has been paid all the privilege taxes required of such business; provided that transient dealers of bakery products engaging in the business of transient dealer in any other county shall pay the state an annual state license tax of $20 and, in addition thereto, $5 to each county in which such transient dealer does business as such.

This section shall not apply to a person or to any member of his immediate household selling dairy, poultry, or farm products raised, produced, or grown by him nor to such products preserved, bottled, or canned by him. Nor shall this section apply to those selling fish, shrimp, crabs, or other seafoods, candy, and peanuts.

No part of this section shall be construed so as to impose any tax or require any duty of traveling salesmen representing jobbers or wholesalers and who do not carry with them goods for sale, but only take orders for goods and deliver said orders to their employer at a store or permanent place of business, to be filled in the manner used by the jobbing and wholesale trade.

The payment of the privilege license tax required by this section shall not authorize any transient dealer to sell any goods, wares, or merchandise for which a higher license is required without the payment of the higher license.

Any person paying the license tax herein levied shall not sell any goods, wares, or merchandise for use or consumption by going from person to person, dealer to dealer, house to house, or place to place without the payment of a peddler’s license as required by Section 40-12-174.

The taxes herein levied are not subject to any specific exemption.
Ala. Code § 40-17-101 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-101
Section 40-17-101 Purpose of Division
Status: in_force

This section was amended and renumbered as §40-17-300 by Act 2008-275, p. 402, §6, effective August 6, 2008.
Ala. Code § 40-9-9 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-9
Section 40-9-9 Y.m.c.a
Status: in_force

All Young Men’s Christian Associations and all real and personal property of all Young Men’s Christian Associations, and of any branch or department of same heretofore or hereafter organized and existing in good faith in the State of Alabama, for other than pecuniary gain and not for individual profit, when such real or personal property shall be used by such associations, their branches or departments, in and about the conducting, maintaining, operating and carrying out of the program, work, principles, objectives and policies of such associations, their branches or departments, in any city or county of the State of Alabama, are exempt from the payment of any and all state, county and municipal taxes, licenses, fees and charges of any nature whatsoever, including any privilege or excise tax heretofore or hereafter levied by the State of Alabama or any county or municipality thereof. The receipt, assessment or collection of any fee, admission, service charge, rent, dues or any other item or charge by any such association, its branches or departments from any person, firm or corporation for any service rendered by any such association, its branches or departments, or for the use or occupancy of any real or personal property of any such association, its branches or departments, in or about the conducting, maintaining, operating and carrying out of the program, work, principles, objectives and policies of any such association, its branches or departments shall not be held or construed by any court, agency, officer or commission of the State of Alabama or any county or municipality thereof to constitute pecuniary gain or individual profit by any such association, its branches or departments, or the doing of business in such a manner as to prejudice or defeat, in any manner, the right and privilege of any such association, its branches or departments to claim or rely upon or receive the exemption of such association, its branches or departments and of all real and personal property thereof from taxation, as herein provided.
Ala. Code § 40-12-275 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-275
Section 40-12-275 Review of Personalized License Plates Issued Under This Chapter and Chapter 6 of Title 32; Appeals
Status: in_force

(a) The Department of Revenue shall review all personalized license plates issued pursuant to Chapter 6 of Title 32 and Chapter 12 of this title and shall determine whether a requested license plate is issued or renewed in accordance with rules adopted pursuant to Chapter 22 of Title 41.

(b) An appeal concerning the denial of the issuance or renewal of a license plate shall be made with the circuit court of the county where the motor vehicle is registered.
Ala. Code § 40-2-25 — Alabama Code / Title 40 / Chapter 2 / Section 40-2-25
Section 40-2-25 Audits and Examinations
Status: in_force

The department shall perform such necessary audits and examinations of the payroll tax records and returns of all contractors performing construction services for projects allowed the tax abatements or qualified for capital credits authorized or provided by the amendments to Sections 40-18-190, 40-18-194, 40-9B-3, 40-9B-4, and 40-9B-11 to determine that Alabama income taxes are being correctly withheld on construction wages paid to employees working in Alabama and that appropriate withholding allowances are being claimed.
Ala. Code § 40-29-23.1 — Alabama Code / Title 40 / Chapter 29 / Section 40-29-23.1
Section 40-29-23.1 Development and Operation of Financial Institution Data Match Program
Status: in_force

(a) For purposes of this section the following terms shall have the following meanings:

(1) ACCOUNT. A demand deposit account, checking account, negotiable withdrawal order account, savings account, time deposit account, or money-market mutual fund account.

(2) ACCOUNT HOLDER. A person or persons authorized to perform transactions on behalf of an account.

(3) DELINQUENT TAXPAYER. A taxpayer with an outstanding tax liability for which a final assessment has been entered that is no longer subject to appeal under the Alabama Taxpayer’s Bill of Rights, so that the assessment is final, due, and owing, and for whom both of the following conditions are true:

a. The tax liability remains unpaid after 10 days from the issuance of a final notice before seizure by the department.

b. The person is not making current timely installment payments on the tax liability under agreement with the department.

(4) DEPARTMENT. The Alabama Department of Revenue.

(5) DESIGNATED DATA PROCESSING AGENT. A person authorized by a financial institution and approved by the department to receive information necessary to implement the financial data match program established under this section.

(6) FINAL ASSESSMENT. Has the same meaning as in Section 40-2A-3.

(7) FINANCIAL INSTITUTION. Includes depository institutions, as defined in Section 3(c) of the Federal Deposit Insurance Act, 12 U.S.C. §1813(c) and as amended from time to time; institution-affiliated parties, as defined in Section 3(u) of 12 U.S.C. §1813(u) and as amended from time to time; any federal credit union or state credit union, as defined in Section 101 of the Federal Credit Union Act, 12 U.S.C. §1752 and as amended from time to time, including an institution-affiliated party of a credit union, as defined in Section 206(r) of the Federal Credit Union Act, 12 U.S.C. § 1786(r) and as amended from time to time; and any benefit association, insurance company, safe deposit company, money market mutual fund, or similar entity doing business or authorized to do business in the state.

(8) PERSON. As defined in Section 40-1-1.

(9) TAXPAYER. As defined in Section 40-2A-3.

(b) The department and a financial institution doing business or authorized to do business in Alabama, or its designated data processing agent, may enter into an agreement to develop and operate a financial institution data match (FIDM) program utilizing automated data exchanges to the maximum extent feasible, to provide the following identifying information, to the extent available for each delinquent taxpayer who maintains an account with the financial institution, to the department on a calendar quarter basis:

(1) Name.

(2) Record address.

(3) Social Security number.

(4) Federal employer identification number.

(5) Other tax identification number.

(6) Other identifying information that may be a part of the records of the financial institution.

(c) No penalty shall be assessed or enforced, nor shall the department take any adverse action, against a financial institution based on its decision not to enter into an FIDM agreement with the department.

(d) The department may pay a reasonable fee to a financial institution for conducting a data match, in accordance with the terms of the parties’ voluntary agreement, not to exceed the actual costs incurred by the financial institution.

(e)(1) Unless otherwise required by law, a financial institution furnishing a report or providing information to the department pursuant to this section shall not disclose to an account holder that any identifying information of that delinquent taxpayer has been received from or furnished to the department.

(2) A financial institution may disclose to its depositors or account holders that the department has the authority to request certain identifying information on certain depositors or account holders under the financial institution data match system for state tax collection purposes.

(f) A financial institution shall not incur any obligation or liability to an account holder or any person arising from any of the following activities:

(1) Furnishing information as required by this section and applicable rules.

(2) Failing to disclose to a delinquent taxpayer who is an account holder that any identifying information of the delinquent taxpayer was included in the data exchange with the department as required by this section.

(3) Any other action taken in good faith to comply with the requirements of this section.

(g) All information provided by a financial institution under this section is confidential and is available to the department or its agents for use only to the extent necessary for the proper administration of matters administered by the department.

(h) The first data exchange for purposes of matching delinquent taxpayer records to financial institution account holder records shall occur no earlier than January 1, 2020.

(i) This section is not intended to and does not alter or abrogate statutory procedures and due process protections pursuant to which the department executes a garnishment against the property of a delinquent taxpayer in the possession or control of a financial institution, including the requirement of notice of garnishment to the taxpayer and the institution, and related due process requirements and protections.

(j) The department shall adopt rules for the implementation and administration of this section.
Ala. Code § 40-19-11 — Alabama Code / Title 40 / Chapter 19 / Section 40-19-11
Section 40-19-11 Reciprocal Agreements with Other States
Status: in_force

The Department of Revenue is empowered to enter into reciprocal agreements or contracts with other states constituting a fair exchange of rights or privileges in regard to the use of the highways of this state by motor vehicles operated for hire under the provisions of this chapter. The said reciprocal agreement or contract can be annulled on notice issued to either party by the other party thereto within 30 days thereafter.
Ala. Code § 40-5-30 — Alabama Code / Title 40 / Chapter 5 / Section 40-5-30
Section 40-5-30 Report When Collector Retires from Office
Status: reserved

REPEALED IN THE 2021 REGULAR SESSION BY ACT 2021-515 EFFECTIVE OCTOBER 1, 2021.
Ala. Code § 40-12-121 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-121
Section 40-12-121 Lumber and Timber Dealers
Status: in_force

Each wholesale dealer or jobber of lumber and timber and each wholesale dealer in lumber and timber on commission whether maintaining an established place of business or not shall pay a license tax of $100. A sawmill operator, regularly licensed under Section 40-12-154, shall not become liable for the license tax imposed by this section by reason of his purchasing partially manufactured lumber from other sawmills, if the processing of said partially manufactured lumber is completed at the plant of the sawmill operator so purchasing the same and the lumber is thereafter shipped or sold in the same manner as lumber manufactured at the plant of such operator; provided, that such purchases do not exceed in volume the lumber manufactured by such operator at his own plant or plants.
Ala. Code § 40-12-84 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-84
Section 40-12-84 Construction Companies or Contractors
Status: in_force

Any person, firm, or corporation accepting orders or contracts for doing any work on or in any building or structure requiring the use of paint, stone, brick, mortar, wood, cement, structural iron or steel, sheet iron, galvanized iron, metallic piping, tin, lead, electric wiring, or other steel, or any other building material, or accepting contracts to do any paving or curbing on sidewalks or streets, public or private property, using asphalt, brick, stone, cement, wood, or other composition, or accepting orders for or contracts to excavate earth, rock, or other material for foundations or any other purpose, or accepting orders or contracts to construct any sewer of stone, brick, terra cotta, or other material, or accepting contracts to construct highways, bridges, dams, or railroads, shall be deemed a contractor. Every contractor shall procure from the probate judge of the county in which he has his principal office a license to carry on the business of a contractor; provided, that if such contractor has no such office in this state, then he shall procure such license from the probate judge of the county where the contract is to be performed. Every such contractor shall pay a license tax to be ascertained on the basis of the gross amount of all orders or contracts accepted, exclusive of orders or contracts pertaining to state or county road and bridge projects, as follows: If the gross amount of all orders or contracts accepted aggregates $5,000 and not exceeding $10,000, he shall pay the sum of $10; if the amount of such orders or contracts is more than $10,000 and does not exceed $20,000, $15; if the amount of such orders or contracts exceeds $20,000 and does not exceed $50,000, $25; if the amount of such orders or contracts exceeds $50,000 and does not exceed $100,000, $50; if the amount of such orders or contracts exceeds $100,000 and does not exceed $150,000, $150; if the amount of such orders or contracts exceeds $150,000 and does not exceed $200,000, $200; if the amount of such orders or contracts exceeds $200,000, $250; and, when such contractor shall have obtained a license for any year for which he has paid a license tax of less than the maximum above prescribed, he shall not accept any contract or contracts during such year, the aggregate amount of which exceeds the maximum amount for which his license was obtained, unless and until he shall have paid such additional sum as will make the total license tax paid by him for that year sufficient to cover the aggregate amount of such contract or contracts as prescribed above; and unless he pays such additional sum he shall be deemed to be acting without a license. The payment of the license tax in one county in the state, as evidenced by the license or official certificate of the probate judge, shall be sufficient.
Ala. Code § 40-18-106 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-106
Section 40-18-106 Priority
Status: in_force

The department has priority over every claimant agency for collection by setoff under this article.
Ala. Code § 40-29B-2 — Alabama Code / Title 40 / Chapter 29B / Section 40-29B-2
Section 40-29B-2 Definitions
Status: in_force

For the purposes of this chapter, the following terms have the following meanings:

(1) COMMISSIONER. The Commissioner of the Department of Revenue.

(2) CONTACT or CONTACTED. Previous contact of any kind with the department, or an agent of the department, within two years prior to submitting an initial amnesty application. The term includes returns filed for the tax types included in the application for tax periods beginning before the look-back period. The term includes, but is not limited to, with regard to potential liability for the type of tax identified in the amnesty application, any of the following:

a. An audit or notice of audit.

b. Payment of tax.

c. Registration for tax.

d. Request for extension of time to file.

e. Making a payment of estimated tax.

f. Filing a return.

g. Non-compliance issued in response to an application for a certificate of good standing or a certificate of compliance by the taxpayer or on behalf of the taxpayer.

(3) COURIER. A messenger other than the United States Postal Service that delivers parcels, packages, or similar items containing returns, reports, and other documents or payments.

(4) DEPARTMENT. The Department of Revenue.

(5) LOOK-BACK PERIOD. The last three full tax years or 36 months of eligible tax returns that are delinquent.

(6) POSTMARK. An official mark made by the United States Postal Service on a piece of mail to cancel the stamp and to indicate the place and date of sending.

(7) TAX PERIOD. Any period for which a tax return is required by law to be filed with the department.

(8) TAXPAYER. An individual or entity subject to a tax imposed by this state, payable to this state, and collected by the department.
Ala. Code § 40-26B-90 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-90
Section 40-26B-90 Definitions
Status: in_force

The following words, terms, and phrases, when used in this article have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: (1) ASSESSMENT POOL. The total assessments collected pursuant to this article as of a date determined by the Commissioner of Alabama Medicaid, which date shall be no later than the 60th day of a fiscal quarter, that have not been expended for the purposes of this article, net of the amounts specified in Section 40-26B-93(c)(1), plus any Medicaid federal financial participation. (2) ASSESSMENT RATE. A monetary amount per emergency medical transport applied to calculate emergency medical transport assessments pursuant to this article. (3) DEPARTMENT. The Department of Revenue of the State of Alabama. (4) EMERGENCY MEDICAL TRANSPORT. The act of transporting an individual from any point of origin to the nearest medical facility capable of meeting the emergency medical needs of the patient by an ambulance licensed, operated, and equipped in accordance with applicable state or local statutes, ordinances, or regulations. This term shall only include services that are billable utilizing Healthcare Common Procedure Coding System (HCPCS) emergency transport codes A0429 BLS Emergency, A0427 ALS Emergency (Level 1), A0433 ALS Emergency (Level 2), A0434 Specialty Care Transport, and A0225 Neonatal Emergency Transport. In consultation with the Alabama Medicaid Agency, the department may include additional HCPCS Codes when approved by the federal government. This term shall not include transportation of beneficiaries by passenger cars, taxicabs, litter vans, wheelchair vans, or other forms of public or private conveyances, nor shall it include transportation by an air ambulance provider or a transport not paid by any payor. (5) EMERGENCY MEDICAL TRANSPORT ENHANCEMENT. An additional Medicaid payment to emergency medical transport providers authorized by Section 40-26B-95. (6) EMERGENCY MEDICAL TRANSPORT PROVIDER. A provider of emergency medical transports licensed by the Alabama Department of Public Health’s Office of Emergency Medical Services as a transport provider. The term includes both public and private providers. (7) FISCAL QUARTER. A state fiscal quarter within a state fiscal year. (8) FISCAL YEAR. An accounting period of 12 months beginning on the first day of the first month of the state fiscal year. (9) GROSS RECEIPTS. Gross payments received as patient care revenue for emergency medical transports, determined on a cash basis of accounting. (10) MEDICAID PROGRAM. The medical assistance program as established in Title XIX of the Social Security Act and as administered in the State of Alabama by the Alabama Medicaid Agency pursuant to executive order and Title 560 of the Alabama Administrative Code. (11) TRANSPORT ENHANCEMENT RATE. An additional Medicaid payment per emergency medical transport authorized pursuant to this article.

(1) ASSESSMENT POOL. The total assessments collected pursuant to this article as of a date determined by the Commissioner of Alabama Medicaid, which date shall be no later than the 60th day of a fiscal quarter, that have not been expended for the purposes of this article, net of the amounts specified in Section 40-26B-93(c)(1), plus any Medicaid federal financial participation. (2) ASSESSMENT RATE. A monetary amount per emergency medical transport applied to calculate emergency medical transport assessments pursuant to this article. (3) DEPARTMENT. The Department of Revenue of the State of Alabama. (4) EMERGENCY MEDICAL TRANSPORT. The act of transporting an individual from any point of origin to the nearest medical facility capable of meeting the emergency medical needs of the patient by an ambulance licensed, operated, and equipped in accordance with applicable state or local statutes, ordinances, or regulations. This term shall only include services that are billable utilizing Healthcare Common Procedure Coding System (HCPCS) emergency transport codes A0429 BLS Emergency, A0427 ALS Emergency (Level 1), A0433 ALS Emergency (Level 2), A0434 Specialty Care Transport, and A0225 Neonatal Emergency Transport. In consultation with the Alabama Medicaid Agency, the department may include additional HCPCS Codes when approved by the federal government. This term shall not include transportation of beneficiaries by passenger cars, taxicabs, litter vans, wheelchair vans, or other forms of public or private conveyances, nor shall it include transportation by an air ambulance provider or a transport not paid by any payor. (5) EMERGENCY MEDICAL TRANSPORT ENHANCEMENT. An additional Medicaid payment to emergency medical transport providers authorized by Section 40-26B-95. (6) EMERGENCY MEDICAL TRANSPORT PROVIDER. A provider of emergency medical transports licensed by the Alabama Department of Public Health’s Office of Emergency Medical Services as a transport provider. The term includes both public and private providers. (7) FISCAL QUARTER. A state fiscal quarter within a state fiscal year. (8) FISCAL YEAR. An accounting period of 12 months beginning on the first day of the first month of the state fiscal year. (9) GROSS RECEIPTS. Gross payments received as patient care revenue for emergency medical transports, determined on a cash basis of accounting. (10) MEDICAID PROGRAM. The medical assistance program as established in Title XIX of the Social Security Act and as administered in the State of Alabama by the Alabama Medicaid Agency pursuant to executive order and Title 560 of the Alabama Administrative Code. (11) TRANSPORT ENHANCEMENT RATE. An additional Medicaid payment per emergency medical transport authorized pursuant to this article.

(2) ASSESSMENT RATE. A monetary amount per emergency medical transport applied to calculate emergency medical transport assessments pursuant to this article. (3) DEPARTMENT. The Department of Revenue of the State of Alabama. (4) EMERGENCY MEDICAL TRANSPORT. The act of transporting an individual from any point of origin to the nearest medical facility capable of meeting the emergency medical needs of the patient by an ambulance licensed, operated, and equipped in accordance with applicable state or local statutes, ordinances, or regulations. This term shall only include services that are billable utilizing Healthcare Common Procedure Coding System (HCPCS) emergency transport codes A0429 BLS Emergency, A0427 ALS Emergency (Level 1), A0433 ALS Emergency (Level 2), A0434 Specialty Care Transport, and A0225 Neonatal Emergency Transport. In consultation with the Alabama Medicaid Agency, the department may include additional HCPCS Codes when approved by the federal government. This term shall not include transportation of beneficiaries by passenger cars, taxicabs, litter vans, wheelchair vans, or other forms of public or private conveyances, nor shall it include transportation by an air ambulance provider or a transport not paid by any payor. (5) EMERGENCY MEDICAL TRANSPORT ENHANCEMENT. An additional Medicaid payment to emergency medical transport providers authorized by Section 40-26B-95. (6) EMERGENCY MEDICAL TRANSPORT PROVIDER. A provider of emergency medical transports licensed by the Alabama Department of Public Health’s Office of Emergency Medical Services as a transport provider. The term includes both public and private providers. (7) FISCAL QUARTER. A state fiscal quarter within a state fiscal year. (8) FISCAL YEAR. An accounting period of 12 months beginning on the first day of the first month of the state fiscal year. (9) GROSS RECEIPTS. Gross payments received as patient care revenue for emergency medical transports, determined on a cash basis of accounting. (10) MEDICAID PROGRAM. The medical assistance program as established in Title XIX of the Social Security Act and as administered in the State of Alabama by the Alabama Medicaid Agency pursuant to executive order and Title 560 of the Alabama Administrative Code. (11) TRANSPORT ENHANCEMENT RATE. An additional Medicaid payment per emergency medical transport authorized pursuant to this article.

(3) DEPARTMENT. The Department of Revenue of the State of Alabama. (4) EMERGENCY MEDICAL TRANSPORT. The act of transporting an individual from any point of origin to the nearest medical facility capable of meeting the emergency medical needs of the patient by an ambulance licensed, operated, and equipped in accordance with applicable state or local statutes, ordinances, or regulations. This term shall only include services that are billable utilizing Healthcare Common Procedure Coding System (HCPCS) emergency transport codes A0429 BLS Emergency, A0427 ALS Emergency (Level 1), A0433 ALS Emergency (Level 2), A0434 Specialty Care Transport, and A0225 Neonatal Emergency Transport. In consultation with the Alabama Medicaid Agency, the department may include additional HCPCS Codes when approved by the federal government. This term shall not include transportation of beneficiaries by passenger cars, taxicabs, litter vans, wheelchair vans, or other forms of public or private conveyances, nor shall it include transportation by an air ambulance provider or a transport not paid by any payor. (5) EMERGENCY MEDICAL TRANSPORT ENHANCEMENT. An additional Medicaid payment to emergency medical transport providers authorized by Section 40-26B-95. (6) EMERGENCY MEDICAL TRANSPORT PROVIDER. A provider of emergency medical transports licensed by the Alabama Department of Public Health’s Office of Emergency Medical Services as a transport provider. The term includes both public and private providers. (7) FISCAL QUARTER. A state fiscal quarter within a state fiscal year. (8) FISCAL YEAR. An accounting period of 12 months beginning on the first day of the first month of the state fiscal year. (9) GROSS RECEIPTS. Gross payments received as patient care revenue for emergency medical transports, determined on a cash basis of accounting. (10) MEDICAID PROGRAM. The medical assistance program as established in Title XIX of the Social Security Act and as administered in the State of Alabama by the Alabama Medicaid Agency pursuant to executive order and Title 560 of the Alabama Administrative Code. (11) TRANSPORT ENHANCEMENT RATE. An additional Medicaid payment per emergency medical transport authorized pursuant to this article.

(4) EMERGENCY MEDICAL TRANSPORT. The act of transporting an individual from any point of origin to the nearest medical facility capable of meeting the emergency medical needs of the patient by an ambulance licensed, operated, and equipped in accordance with applicable state or local statutes, ordinances, or regulations. This term shall only include services that are billable utilizing Healthcare Common Procedure Coding System (HCPCS) emergency transport codes A0429 BLS Emergency, A0427 ALS Emergency (Level 1), A0433 ALS Emergency (Level 2), A0434 Specialty Care Transport, and A0225 Neonatal Emergency Transport. In consultation with the Alabama Medicaid Agency, the department may include additional HCPCS Codes when approved by the federal government. This term shall not include transportation of beneficiaries by passenger cars, taxicabs, litter vans, wheelchair vans, or other forms of public or private conveyances, nor shall it include transportation by an air ambulance provider or a transport not paid by any payor. (5) EMERGENCY MEDICAL TRANSPORT ENHANCEMENT. An additional Medicaid payment to emergency medical transport providers authorized by Section 40-26B-95. (6) EMERGENCY MEDICAL TRANSPORT PROVIDER. A provider of emergency medical transports licensed by the Alabama Department of Public Health’s Office of Emergency Medical Services as a transport provider. The term includes both public and private providers. (7) FISCAL QUARTER. A state fiscal quarter within a state fiscal year. (8) FISCAL YEAR. An accounting period of 12 months beginning on the first day of the first month of the state fiscal year. (9) GROSS RECEIPTS. Gross payments received as patient care revenue for emergency medical transports, determined on a cash basis of accounting. (10) MEDICAID PROGRAM. The medical assistance program as established in Title XIX of the Social Security Act and as administered in the State of Alabama by the Alabama Medicaid Agency pursuant to executive order and Title 560 of the Alabama Administrative Code. (11) TRANSPORT ENHANCEMENT RATE. An additional Medicaid payment per emergency medical transport authorized pursuant to this article.

(5) EMERGENCY MEDICAL TRANSPORT ENHANCEMENT. An additional Medicaid payment to emergency medical transport providers authorized by Section 40-26B-95. (6) EMERGENCY MEDICAL TRANSPORT PROVIDER. A provider of emergency medical transports licensed by the Alabama Department of Public Health’s Office of Emergency Medical Services as a transport provider. The term includes both public and private providers. (7) FISCAL QUARTER. A state fiscal quarter within a state fiscal year. (8) FISCAL YEAR. An accounting period of 12 months beginning on the first day of the first month of the state fiscal year. (9) GROSS RECEIPTS. Gross payments received as patient care revenue for emergency medical transports, determined on a cash basis of accounting. (10) MEDICAID PROGRAM. The medical assistance program as established in Title XIX of the Social Security Act and as administered in the State of Alabama by the Alabama Medicaid Agency pursuant to executive order and Title 560 of the Alabama Administrative Code. (11) TRANSPORT ENHANCEMENT RATE. An additional Medicaid payment per emergency medical transport authorized pursuant to this article.

(6) EMERGENCY MEDICAL TRANSPORT PROVIDER. A provider of emergency medical transports licensed by the Alabama Department of Public Health’s Office of Emergency Medical Services as a transport provider. The term includes both public and private providers. (7) FISCAL QUARTER. A state fiscal quarter within a state fiscal year. (8) FISCAL YEAR. An accounting period of 12 months beginning on the first day of the first month of the state fiscal year. (9) GROSS RECEIPTS. Gross payments received as patient care revenue for emergency medical transports, determined on a cash basis of accounting. (10) MEDICAID PROGRAM. The medical assistance program as established in Title XIX of the Social Security Act and as administered in the State of Alabama by the Alabama Medicaid Agency pursuant to executive order and Title 560 of the Alabama Administrative Code. (11) TRANSPORT ENHANCEMENT RATE. An additional Medicaid payment per emergency medical transport authorized pursuant to this article.

(7) FISCAL QUARTER. A state fiscal quarter within a state fiscal year. (8) FISCAL YEAR. An accounting period of 12 months beginning on the first day of the first month of the state fiscal year. (9) GROSS RECEIPTS. Gross payments received as patient care revenue for emergency medical transports, determined on a cash basis of accounting. (10) MEDICAID PROGRAM. The medical assistance program as established in Title XIX of the Social Security Act and as administered in the State of Alabama by the Alabama Medicaid Agency pursuant to executive order and Title 560 of the Alabama Administrative Code. (11) TRANSPORT ENHANCEMENT RATE. An additional Medicaid payment per emergency medical transport authorized pursuant to this article.

(8) FISCAL YEAR. An accounting period of 12 months beginning on the first day of the first month of the state fiscal year. (9) GROSS RECEIPTS. Gross payments received as patient care revenue for emergency medical transports, determined on a cash basis of accounting. (10) MEDICAID PROGRAM. The medical assistance program as established in Title XIX of the Social Security Act and as administered in the State of Alabama by the Alabama Medicaid Agency pursuant to executive order and Title 560 of the Alabama Administrative Code. (11) TRANSPORT ENHANCEMENT RATE. An additional Medicaid payment per emergency medical transport authorized pursuant to this article.

(9) GROSS RECEIPTS. Gross payments received as patient care revenue for emergency medical transports, determined on a cash basis of accounting. (10) MEDICAID PROGRAM. The medical assistance program as established in Title XIX of the Social Security Act and as administered in the State of Alabama by the Alabama Medicaid Agency pursuant to executive order and Title 560 of the Alabama Administrative Code. (11) TRANSPORT ENHANCEMENT RATE. An additional Medicaid payment per emergency medical transport authorized pursuant to this article.

(10) MEDICAID PROGRAM. The medical assistance program as established in Title XIX of the Social Security Act and as administered in the State of Alabama by the Alabama Medicaid Agency pursuant to executive order and Title 560 of the Alabama Administrative Code. (11) TRANSPORT ENHANCEMENT RATE. An additional Medicaid payment per emergency medical transport authorized pursuant to this article.

(11) TRANSPORT ENHANCEMENT RATE. An additional Medicaid payment per emergency medical transport authorized pursuant to this article.
Ala. Code § 40-2A-6 — Alabama Code / Title 40 / Chapter 2A / Section 40-2A-6
Section 40-2A-6 Government Contract for Examination of Taxpayer’s Records Where Compensation, Etc., Contingent Upon Tax, Interest, Etc., Assessed or Collected; Violation; Costs of Examination
Status: in_force

(a) The state or any county or municipal governing authority may not enter into any contract or arrangement for the examination of a taxpayer’s books and records, written or otherwise, with a private auditing or collecting firm, if any part of the compensation or other benefits paid or payable to the private auditing or collecting firm is contingent upon or in any manner related to the amount of tax, license fee, interest, court cost, penalty, or any other item assessed against or collected from the taxpayer. Any such contract or arrangement, if made or entered into, is void and unenforceable. Any assessment or preliminary assessment of taxes, license fees, penalties, court costs, interest, or other items proposed or asserted by, or based upon the recommendation of, a private auditing or collecting firm compensated under any such contract or arrangement shall be void and unenforceable. This provision does not prohibit or restrict the state or any county or municipal governing authority from entering into contracts or arrangements for the collection of any tax, interest, court cost, or penalty when the private auditing or collecting firm has no authority to determine the amount of tax, interest, court cost, or penalty owed the state, county, or municipal governing authority.

(b) The compensation or other benefits paid or payable to any employee or other agent of a private auditing or collecting firm or to any employee or other agent of the state or county or municipal governing authority serving in the capacity of a hearings or appeals officer, including an attorney serving in that capacity, may not be contingent upon, in whole or in part, or otherwise related to in any manner, the amount of tax, license fee, interest, court cost, penalty, or other item assessed against or collected from the taxpayer. Any contract or arrangement based, in whole or in part, on any such contingency is void and unenforceable. Any assessment or preliminary assessment of taxes, license fees, penalties, court cost, interest, or other items proposed or asserted by or upon the recommendation of a private auditing or collecting firm, compensated under any such contract or arrangement, is void and unenforceable.

(c) Any person violating this section, for each violation, shall have committed a Class A misdemeanor. Violators shall also forfeit any certification granted under Section 40-2A-14. Any private auditing or collecting firm that violates subsections (a) or (b) shall forfeit its license issued under Section 40-12-43.1 until such time as it and each of its examiners or other employees or agents involved in the violation meet any remedial requirements prescribed by the board created under Section 40-2A-15. This provision may not, however, preclude employees of a private auditing or collecting firm from participating in a profit-sharing arrangement generally made available to other employees of the firm who are not engaged in examining taxpayers’ books and records, provided that the formula utilized in calculating the profit-sharing allocations is based primarily on the overall profitability of the firm and secondarily on non-monetary criteria such as age or years of service.

(d) Except as otherwise provided in this subsection, the state or any county or municipal governing authority may not assess or attempt to assess a taxpayer for any costs incurred by, or charged to, the state, county, or municipality in connection with performing an examination of the taxpayer’s books and records, including lodging, meals, or mileage charges, and any assessment or proposed assessment of such costs is void and unenforceable. A self-administered county or municipality may, however, assess and collect from the taxpayer the reasonable costs, based on the then current state government employee per diem rates incurred by, or charged to, the county or municipality in connection with performing an examination of the taxpayer’s books and records, if the taxpayer received notice by certified U.S. mail, return receipt requested, at least 30 days prior to the date on which the examination was to commence and the taxpayer either failed or refused to respond or did not propose a reasonable alternative date on which the examination was to commence within 15 days of receipt of notice of the pending examination, or the taxpayer and the self-administered county or municipality agreed in writing as to an alternative date on which the examination was to commence but the taxpayer then failed or refused to permit reasonable access to its books and records on the alternative date. This subsection does not apply to examinations of the books and records of a taxpayer with respect to the insurance premium license tax levied by Chapter 4A, Title 27, or examinations for gasoline or motor fuel taxes if authorized by local law in effect on July 1, 1998.
Ala. Code § 40-23-12 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-12
Section 40-23-12 Penalty for Willful Refusal to Make Reports or Permit Examination of Records
Status: in_force

Any person subject to the provisions of this division willfully refusing to make the reports herein required, or who shall refuse to permit the examination of his records by the Department of Revenue, or its duly authorized agents, shall be guilty of a misdemeanor, and upon conviction shall be fined not less than $50 nor more than $500 for each offense, and in addition may be imprisoned in the county jail for a period not to exceed six months. Each month of failure to make such reports shall constitute a separate offense, and each refusal of a written demand of the department to examine, inspect or audit such records shall constitute a separate offense.
Ala. Code § 40-29A-3 — Alabama Code / Title 40 / Chapter 29A / Section 40-29A-3
Section 40-29A-3 Tax Amnesty Program
Status: in_force

(a) The department shall develop and implement a tax amnesty program in accordance with the provisions of this chapter. The commissioner may provide by rule as necessary for the administration and implementation of the program. The commissioner shall publicize the program in order to maximize the public awareness of and participation in the program. The commissioner, for purpose of publicizing the program, may contract with any advertising agency within or outside this state and use public service announcements, pamphlets, mail notices, and print, television, and radio announcements. Such publications shall include increasing public awareness that the program will provide amnesty for sales and use tax due on internet, mail order, or other purchases made from out-of-state vendors for which Alabama sales or use tax was not charged at the time of purchase. In furthering the collections of amnesty, the commissioner may procure amnesty program administration services on a fee basis; however, the fee shall not exceed 10 percent of the total dollars collected.

(b) The amnesty program shall be effective for a period of at least two months duration in 2016, occurring prior to August 31, 2016. The program shall apply to all taxes administered by the department except for motor fuel taxes, penalties imposed by Section 40-29-73, and penalties for failure to submit information reports that are not based on an underpayment of tax.

(c) Notwithstanding any other provision of law to the contrary, and except as provided in subsection (b), the following taxes are eligible for amnesty:

(1) Taxes due prior to January 1, 2015.

(2) Taxes for taxable periods that began before January 1, 2015.

(d) Participation in the amnesty program shall be conditioned upon the agreement of the taxpayer that the right to protest or initiate an administrative or judicial proceeding is barred. The agreement shall only apply to the specific tax and the tax period for which amnesty is granted.

(e) Amnesty may be granted only for eligible taxes to eligible taxpayers who apply for amnesty during the amnesty period on forms prescribed by the commissioner and who pay all of the tax, all fees and costs, if applicable, and any interest due upon filing the amnesty application. A standard look-back period, as defined in this chapter, applies for all tax types eligible for amnesty. If the taxpayer has collected any tax without remitting such tax to the department, the look-back period shall be extended to include all periods, back to the point of collection. The commissioner shall reserve the right to require taxpayers to file tax returns with the amnesty application. Notwithstanding any other provision of law to the contrary, if the amnesty application is approved during the amnesty period the commissioner shall waive one-half of the interest and all of the penalties associated with the tax periods for which amnesty is applied. An amnesty payment or application submitted in a properly addressed envelope with sufficient postage delivered by the United States Postal Service is deemed paid or received on the date it is postmarked. An amnesty payment or application delivered by courier or taxpayer is deemed paid or received on the date it is delivered to the department’s headquarters or a regional office. No installment agreements will be entered into for tax periods that are approved for amnesty.

(f) Amnesty shall not be granted to taxpayers who have been contacted by the department, who are parties to any criminal investigation or criminal litigations in any court of the United States or the State of Alabama pending on September 22, 2015, for nonpayment, delinquency, or fraud in relation to any state tax imposed by a law of the State of Alabama and administered by the department. Further, a taxpayer who delivers or discloses any false or fraudulent application, document, return, or other statement to the department in connection with an amnesty application shall be ineligible for amnesty and shall be subject of the fraud penalty under Section 40-2A-11(d), or a penalty of ten thousand dollars ($10,000), whichever is greater.

(g) Amnesty applications shall include a written waiver of all rights, restrictions, and delays for assessing, collecting, or protesting taxes and interest due as set forth in Chapter 2A and Chapter 2B. The filing of such applications shall make the tax, interest, and penalty immediately due and payable; subject to the notice and due process procedures provided for by law; ineligible for refund, credit, or claim against the state; and ineligible for redetermination; however, a taxpayer shall be eligible for a refund or credit if the overpayment arises after the amnesty application is submitted and is attributable to a properly claimed Alabama net operating loss or attributable to an adjustment made by the Internal Revenue Service to the taxpayer’s federal income tax, and the taxpayer provides notice of the adjustment to the commissioner within 60 days of receipt of the adjustment from the Internal Revenue Service. A taxpayer who files an application for amnesty retains all administrative and judicial rights of appeal with respect to any additional tax assessed by the department.

(h) No interest shall be paid on refunds for those amounts previously collected by the department from the taxpayer for a tax period for which amnesty is granted.

(i) If, following the termination of the tax amnesty period, the commissioner issues a deficiency assessment for a period for which amnesty was taken, the commissioner shall have the authority to impose penalties and institute civil proceedings or criminal proceedings as authorized by law only with respect to the difference between the amount shown on the amnesty application and the correct amount of tax due. The commissioner may by rule impose after the expiration of the tax amnesty period a cost of collection penalty not to exceed twenty percent of any additional deficiency assessed for any taxable period for which amnesty was taken. This penalty shall be in addition to all other applicable penalties, fees, or costs. The commissioner shall have the right to waive any or all of the collection penalty when it is demonstrated that any of the deficiency of the taxpayer was not due to negligence, intentional disregard of administrative rules, or fraud. The imposition of penalties or civil proceedings or criminal proceedings shall not invalidate the amnesty that was previously granted. No penalty shall be imposed if the deficiency results from an adjustment made by the Internal Revenue Service to the taxpayer’s federal income tax and the taxpayer provides written notice of the adjustment to the Commissioner within 60 days of receipt of the adjustment from the Internal Revenue Service or if the taxpayer’s application for amnesty was based on a proposed assessment or notice of assessment.

(j) For taxable periods beginning on or after January 1, 2016, and before December 31, 2023, taxpayers that participate in the amnesty and later fail to comply with any payment or filing provision administered by the commissioner shall be subject to the negligence penalty under Section 40-2A-11(c), or a penalty of one hundred dollars, whichever is greater.
Ala. Code § 40-23-11 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-11
Section 40-23-11 Penalty for Failure to Make Reports or Keep Records
Status: in_force

Any person subject to the provisions of this division who shall fail to make the reports or any of them, as herein required, or who shall fail to keep the records as herein required, shall be guilty of a misdemeanor, and upon conviction shall be fined not less than $25 nor more than $500 for each offense. Each month of such failure shall constitute a separate offense.
Ala. Code § 40-12-101 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-101
Section 40-12-101 Fire, Closing Out, Etc., Sales
Status: in_force

Each person, other than the original bona fide owners, selling goods, wares, or merchandise as an insurance, bankruptcy, mortgage, insolvent, assignee’s, executor’s, administrator’s, receiver’s, trustee’s, removal, or closing out sale, or a sale of goods, wares, and merchandise damaged by fire, smoke, water, or otherwise, shall pay a license tax of $100. The provisions of this section shall not apply to sheriffs, constables, or other public or court officers or to any other persons acting under the license, discretion, or authority of any court, state or federal, selling goods, wares, or merchandise in the course of their official duties.
Ala. Code § 40-14-48 — Alabama Code / Title 40 / Chapter 14 / Section 40-14-48
Section 40-14-48 Reports to Department to Be Made Upon Blanks
Status: reserved

Repealed by Act 99-665, 2nd Sp. Sess., &sect; 9. As to effective date see the Code Commissioner’s Notes in the code supplement.
Ala. Code § 40-23-4.6 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-4.6
Section 40-23-4.6 Exemption for Agricultural Fencing Materials
Status: in_force

(a) For a period commencing October 1, 2024, and ending September 30, 2029, up to twenty-five thousand dollars ($25,000) of the gross proceeds from the sale of fencing materials such as t-posts, wood posts, barbed wire, net wire, smooth wire, standard metal gates, and other like materials used for the purpose of fencing in agriculture livestock applications are exempt from the sales and use tax as provided for in Section 40-23-2 and 40-23-61. The exemption provided in this subsection shall not apply to county or municipal sales and use taxes unless approved by resolution or ordinance adopted by the local governing body.

(b) To qualify for the exemption, a retail purchaser shall provide to a seller an affidavit confirming the purchased material is strictly for an agriculture livestock application. The affidavit shall relieve the seller of the obligation to collect the tax under Chapter 23 of Title 40, with respect to the sale of such materials. The Department of Revenue shall make the affidavit available to sellers.
Ala. Code § 40-17-331 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-331
Section 40-17-331 Floor-Stocks Tax on Motor Fuel
Status: in_force

(a) There is hereby imposed a floor-stocks tax on motor fuel held in inventory outside of the bulk transfer/terminal system on the effective date of the tax increase and on the date of each subsequent tax increase levied by the Rebuild Alabama Act.

(b) Each rate of the tax imposed by this section shall be the incremental amount of tax imposed under the Rebuild Alabama Act.

(c) Any wholesale distributor holding motor fuel in inventory outside of the bulk transfer/terminal system on the effective date of each tax increase levied by the Rebuild Alabama Act shall be liable for the tax.

(d) The tax imposed by the Rebuild Alabama Act shall be paid on or before the last day of the third month following each tax increase and shall be paid in the manner prescribed by the department.
Ala. Code § 40-18-15.8 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-15.8
Section 40-18-15.8 Deductions for Contributions to Qualifying Alabama Achieving a Better Life Experience Savings Accounts
Status: in_force

(a) An individual taxpayer shall be allowed a deduction from gross income, regardless of whether the taxpayer itemizes income tax deductions in calculating the income tax imposed pursuant to Section 40-18-5, for contributions made to an Alabama Achieving a Better Life Experience (ABLE) savings account, defined in Section 16-33C-3, as prescribed by this section.

(b) An individual taxpayer will be allowed to deduct contributions made on or after January 1, 2021, to an Alabama ABLE savings account, by or on behalf of such individual, of an amount up to five thousand dollars ($5,000) per annum. If the taxpayer makes a nonqualified withdrawal as defined by Section 529A of the Internal Revenue Code, 26 U.S.C. § 529A, the amount of the nonqualified withdrawal, plus 10 percent of the amount withdrawn, shall be added back to the income of the contributing taxpayer in the year the nonqualified withdrawal was distributed. Rollover amounts transferred to an Alabama ABLE savings account shall not be considered contributions for purposes of this deduction to the extent that an Alabama income tax deduction has already been claimed for the rollover contribution amounts.

(c) The Department of Revenue may adopt rules to assist with the administration of this section.

(d) The deduction allowed under this section may not be claimed for tax years that begin after December 31, 2030.
Ala. Code § 40-23-88 — Alabama Code / Title 40 / Chapter 23 / Section 40-23-88
Section 40-23-88 Penalties
Status: in_force

Any seller or other person failing or refusing to furnish any return hereby required to be made, or failing or refusing to furnish a supplemental return or other data required by the department, or rendering a false or fraudulent return, shall be guilty of a misdemeanor and subject to a fine of not exceeding $500 for each such offense. Any person required to make, render, sign or verify any report as aforesaid who makes any false or fraudulent return, with intent to defeat or evade the determination of an amount due required by law to be made shall be guilty of a misdemeanor, and shall for each such offense be fined not less than $300 and not more than $5,000 or be imprisoned not exceeding one year in the county jail or be subject to both said fine and imprisonment in the discretion of the court. Any violation of the provisions of this article, except as otherwise herein provided, shall be a misdemeanor and punishable as such.
Ala. Code § 40-12-96 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-96
Section 40-12-96 Directories
Status: in_force

Each person compiling, selling, or offering for sale directories shall pay to the state license taxes as follows: For each city or town of 100,000 inhabitants or over, $150; in cities or towns of 50,000 and less than 100,000 inhabitants, $75; in cities or towns of 20,000 and less than 50,000 inhabitants, $50; in cities and towns of less than 20,000 inhabitants, $15; provided, that this section shall not apply to directories issued by any person in connection with or as a part of a business for which a general license tax is provided.
Ala. Code § 40-18-16 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-16
Section 40-18-16 Depreciation
Status: in_force

(a) Basis for depreciation. The basis upon which exhaustion, wear and tear, depreciation and obsolescence are to be allowed shall be such reasonable allowance as may be determined by the Department of Revenue on the adjusted basis provided in Section 40-18-6 for the purpose of determining the gain or loss upon sale or other disposition of such property.

(b) Basis for depletion.

(1) GENERAL RULE. The basis upon which depletion is to be allowed shall be such reasonable allowance as may be determined by the Department of Revenue on the adjusted basis provided in Section 40-18-6 for the purpose of determining the gain or loss upon the sale or other disposition of such property, except as provided in subdivision (2) of this subsection.

(2) AMOUNT. In the case of oil and gas wells, the allowance for depletion shall be 12 percent of the gross income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or incurred by the taxpayer in respect to the property. Such amounts shall not exceed 50 percent of the net income of the taxpayer, computed without allowance for depletion, from the property, except that in no case shall the depletion allowance be less than the amount allowable under federal income tax law. In the case of leases the deductions allowed by this paragraph shall be equitably apportioned between the lessor and the lessee.
Ala. Code § 40-9-60 — Alabama Code / Title 40 / Chapter 9 / Section 40-9-60
Section 40-9-60 Certificates of Exemption for Persons or Companies Exempt from Sales, Use, and Lodging Taxes
Status: in_force

(a) All persons or companies, including, but not limited to, those cited in this chapter, other than governmental entities, which have statutory exemption from the payment of Alabama sales and use taxes levied in, including, but not limited to, Chapter 23, or lodgings taxes levied in Chapter 26, regardless of the type of transaction or whether the tangible personal property is subject to sales and use tax or whether the accommodations are subject to lodgings tax, shall be required to annually obtain a certificate of exemption from the Department of Revenue. This requirement does not supersede or replace the provisions of Section 40-9-14.1 or any other provision of statute requiring an entity to obtain a certificate of exemption. Except as otherwise provided in this title, this article only applies to entities that have been granted a general exemption from sales, use, or lodging taxes. Except as otherwise provided in this title, the requirements of this article are not triggered by the purchase of tangible personal property that is exempt from sales and use tax.

(1) For purposes of this article, the term governmental entity means the federal government, the State of Alabama, Alabama public schools, Alabama public universities, healthcare authorities, airport authorities, Alabama counties and municipalities, and public corporations incorporated under any of the provisions of Chapter 50 of Title 11, Chapter 50A of Title 11, Chapter 5 of Title 37, or Chapter 7 of Title 39.

(2) The term governmental entity does not include public corporations, other than those public corporations described in subdivision (1), private schools, or private universities.

(3) For purposes of this article, the term lodgings tax means Transient Occupancy Tax, levied in Chapter 26.

(4) For the purposes of this article, the terms person or company shall have the same meaning as prescribed in Section 40-23-1.

(b) Certificates of exemption shall be valid for one year from the date of issuance and shall be renewed annually each subsequent year. Any person or company that fails to obtain or renew a certificate of exemption prior to its expiration may not make tax exempt purchases or rent tax exempt accommodations after the expiration. The Department of Revenue may assess any person or company with state and local sales, use, and lodgings tax for any transaction conducted with a certificate of exemption not properly accounted for and reported as required in Section 40-9-61. Any reports required by the Department of Revenue shall be filed as a prerequisite to the renewal of a certificate of exemption.

(c) Any person or company that intentionally uses a certificate of exemption in violation of its intended purpose, in addition to the actual sales, use, and lodgings tax liability due, shall be subject to a civil penalty levied by the Department of Revenue in an amount of not less than two thousand dollars ($2,000) or two times any state and local sales, use, and lodgings tax due for the transactions, whichever is greater, and based on the person or company’s willful misuse of the certificate of exemption, may be barred from the use of any certificate of exemption for up to two years.

(d) Except as otherwise provided in this title, this section shall be operative for all applicable exempt persons or companies on January 1, 2016.

(e) The Department of Revenue may adopt rules to administer and implement this section and may adopt rules requiring an annual exemption certificate for persons or companies not subject to subsection (a), other than government entities, providing for an annual information report from such persons or companies, and imposing penalties equivalent to the penalties provided for in subsection (c) for noncompliance by such persons or companies in order to verify exemptions and make reports to the Legislature.
Ala. Code § 40-7-96 — Alabama Code / Title 40 / Chapter 7 / Section 40-7-96
Section 40-7-96 Issuance of Warrants Deemed to Constitute Audit and Allowance of Claim
Status: in_force

The issuance of warrants and any interest coupons applicable thereto, pursuant to the provisions of this division and in accordance with the authorization of the governing body of the county issuing such warrants, shall be deemed to constitute an audit and allowance by such governing body of a claim, in the aggregate principal amount of such warrants and interest coupons, against the county and against any tax proceeds and any revenues or funds, or any thereof, pledged for payment of such warrants pursuant to the provisions of this division. No proof of registration or other audit or allowance of such claim shall be required, and such warrants and interest coupons shall, from and after the date of their lawful issuance, be deemed to be allowed claims against the county by which they were issued and against any tax proceeds, revenues and funds, or any of them, so pledged thereof.
Ala. Code § 40-12-348 — Alabama Code / Title 40 / Chapter 12 / Section 40-12-348
Section 40-12-348 Corporations, Associations and Partnerships
Status: in_force

No exemption or commutation herein provided for shall be allowed any corporation, association, or partnership, except as to partnerships the prescribed exemption or commutation shall be allowed a partnership when each partner thereof would be individually entitled to an exemption hereunder; provided, that an individual entitled to such exemption shall not be denied it by reason of being a member of a partnership in those cases when license is required of the individual members of a partnership and not of the partnership as such.
Ala. Code § 40-18-557 — Alabama Code / Title 40 / Chapter 18 / Section 40-18-557
Section 40-18-557 Tax Credits
Status: reserved

(a) A taxpayer may claim a tax credit to offset eligible taxes for each qualified donation as provided in this section.

(1) For a donor who is a single individual, a head of household, or married filing a separate return: an amount equal to 100 percent of the qualified donations the taxpayer made during the tax year for which the credit is claimed, not to exceed fifteen thousand dollars ($15,000).

(2) For a donor who is married filing a joint return: 100 percent of the qualified donations the taxpayer made during the tax year for which the credit is claimed, not to exceed thirty thousand dollars ($30,000).

(3)a. For a qualified donor that is taxed as an electing pass-through entity under Section 40-18-24.4: 100 percent of the qualified donations the taxpayer made during the tax year for which the credit is claimed, not to exceed four hundred fifty thousand dollars ($450,000).

b. The tax credit shall be taken by the taxpayer on a pro rata basis according to the percentage of ownership in the entity or the limitations set forth in this section, whichever is less. In the case of a donor that is taxed as a corporation under the Internal Revenue Code: an amount equal to 100 percent of the qualified donations the taxpayer made during the tax year for which the credit is claimed, or 75 percent of the corporation’s income, excise, or insurance premium tax, not to exceed the amount of the corporation’s income, excise, or insurance premium tax liability, whichever is less, with a contribution limit each tax year of five hundred thousand dollars ($500,000).

(4)a. A credit for utility taxes may be claimed in an amount equal to 100 percent of total qualified donations during the taxable year for which the credit is claimed. In order to claim a credit against utility tax payments levied in Articles 3 and 4 of Chapter 21 under this subdivision, a taxpayer must have a utility tax direct pay permit from the department pursuant to its requirements. A taxpayer shall provide a copy of the utility tax direct pay permit to each utility provider from whom the taxpayer receives services. A taxpayer holding a direct pay permit shall notify the department of each qualified donation pursuant to the department’s procedures. To the extent credits are available, the department shall reserve credits for a taxpayer and provide written confirmation thereof.

b. Upon receipt of a qualified donation, the recipient shall submit to the department certification of the donation received from a taxpayer under this subdivision pursuant to procedures established by the department within 30 business days after receipt of each donation. Upon receipt of the certification from the recipient, the department shall provide written confirmation to the taxpayer within 30 business days that the reserved credits of the taxpayer in the amounts of qualified donations actually made and not yet claimed are eligible to be used on its monthly utility tax direct pay return. A taxpayer may not use a credit against the utility tax until such time as the department provides the notification described in the previous sentence.

(b)(1) The total amount of the tax credit for a tax year may not exceed the taxpayer’s tax liability or, for financial institutions, the state portion of the taxpayer’s financial institution excise tax liability.

(2) Any unused tax credit may be carried forward for up to three years following the qualified donation but shall not be transferable.

(c)(1) The tax credits may be claimed beginning January 1, 2026, for the 2026 tax year.

(2) Any unused tax credit may be carried forward for up to three years following the qualified donations but shall not be transferable.
Ala. Code § 40-17-179 — Alabama Code / Title 40 / Chapter 17 / Section 40-17-179
Section 40-17-179 Duty of Department of Revenue to Enforce Provisions
Status: in_force

It shall be the duty of the Department of Revenue to enforce the provisions of this article, and the Department of Revenue or its agent shall have the right to examine the books, reports, and accounts of every such distributor, manufacturer, storer, or retail dealer of any oils, greases, or their substitutes covered in this article.
Ala. Code § 40-9D-1 — Alabama Code / Title 40 / Chapter 9D / Section 40-9D-1
Section 40-9D-1 Short Title
Status: in_force

This chapter shall be known and may be cited as the “Alabama Economic Incentive Enhancement Act of 2007.”
Ala. Code § 40-26B-76 — Alabama Code / Title 40 / Chapter 26B / Section 40-26B-76
Section 40-26B-76 Notice of Assessment
Status: in_force

(a)(1) The department shall send a notice of assessment to each privately operated hospital informing the hospital of the assessment rate, the hospital’s net patient revenue calculation, and the estimated assessment amount owed by the hospital for the applicable fiscal year.

(2) Annual notices of assessment shall be sent at least 30 days before the due date for the first quarterly assessment payment of each fiscal year.

(b)(1) The privately operated hospital shall have 30 days from the date of its receipt of a notice of assessment to review and verify the assessment rate, the hospital’s net patient revenue calculation, and the estimated assessment amount.

(2) If a privately operated hospital disputes the hospital’s net patient revenue calculation and the estimated assessment amount, the hospital shall notify the department of the disputed amounts within 15 business days of notification of the assessment by the department. The hospital and the department shall attempt to resolve the dispute on an informal basis initially. If the hospital and department cannot informally resolve the dispute, the dispute resolution process described in Chapter 2A of this title, the Alabama Taxpayer’s Bill of Rights and Uniform Revenue Procedures Act and any subsequent amendatory acts shall be followed to resolve the dispute.

(c)(1) If a hospital provider operates, conducts, or maintains more than one privately operated hospital in the state, the hospital provider shall pay the assessment for each hospital separately.

(2) However, if the hospital provider operates more than one privately operated hospital under one Medicaid provider number, the hospital provider may pay the assessment for the hospitals in the aggregate.

(d) The total annual assessment amount for all private hospitals shall not exceed the amount of funds necessary to obtain federal funds needed to pay private hospital payments.

(e) (1) For a privately operated hospital subject to the assessment imposed under this article that ceases to conduct hospital operations or maintain its state license or did not conduct hospital operations throughout a state fiscal year, the assessment for the state fiscal year in which the cessation occurs shall be adjusted by multiplying the annual assessment computed under this article by a fraction, the numerator of which is the number of days during the year that the hospital operated and the denominator of which is 365.

(2)a. Immediately prior to ceasing operations, the hospital shall pay the adjusted assessment for that state fiscal year to the extent not previously paid.

b. The hospital also shall receive payments from Medicaid under this article, which shall be adjusted by the same fraction as its annual assessment.

(f) A privately operated hospital subject to an assessment under this article that has not been previously licensed as a hospital in Alabama and that commences hospital operations during a state fiscal year shall pay the required assessment computed under this article and shall be eligible for hospital access payments under this article on the date specified in rules promulgated by Medicaid under the Alabama Administrative Procedure Act.

(g) A hospital that is exempt from payment of the assessment under this article at the beginning of a state fiscal year, but during the state fiscal year experiences a change in status so that it becomes subject to the assessment shall pay the required assessment computed under this article and shall be eligible for hospital access payments under this article on the date specified in rules promulgated by Medicaid under the Alabama Administrative Procedure Act.

(h) A privately operated hospital that is subject to payment of the assessment computed under this article at the beginning of a state fiscal year, but during the state fiscal year experiences a change in status so that it becomes exempted from payment under this article shall be relieved of its obligation to pay the hospital assessment on the date specified in rules promulgated by Medicaid under the Alabama Administrative Procedure Act.