reglab/housing_qa huggingface dataset:
AL Code § 40-29B-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29B - Alabama Tax Delinquency Amnesty Act of 2018|Section 40-29B-2 - Definitions.

Section 40-29B-2Definitions. 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. (Act 2018-153, §2.)
AL Code § 40-29B-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29B - Alabama Tax Delinquency Amnesty Act of 2018|Section 40-29B-3 - General Criteria.

Section 40-29B-3General criteria. (a) The department shall develop and implement a tax amnesty program in accordance with this chapter. The commissioner may adopt rules necessary for the implementation and administration of the program. The commissioner shall publicize the program in order to maximize public awareness of and participation in the program. The commissioner may publicize the program by contracting with any advertising agency within or outside the state and use public service announcements, pamphlets, mail notices, and print, television, and radio announcements. The publications shall operate to increase public awareness that the program will provide amnesty for taxpayers who have not been contacted by the department in the past two years concerning the tax type for which amnesty is being applied. (b) The tax amnesty program shall be effective for the period beginning July 1, 2018, and ending on September 30, 2018. The program shall apply to all taxes administered by the department except for motor fuel, motor vehicle, and property taxes. (Act 2018-153, §3.)
AL Code § 40-29B-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29B - Alabama Tax Delinquency Amnesty Act of 2018|Section 40-29B-4 - Eligibility.

Section 40-29B-4Eligibility. (a) Notwithstanding any provision of law to the contrary, and except as provided in subsection (b) of Section 40-29B-3, the following taxes are eligible for amnesty: (1) Taxes due prior to January 1, 2017. (2) Taxes for taxable periods that began before January 1, 2017. (b) Participation in the amnesty program shall be conditioned upon the agreement of the taxpayer to waive any right to protest or initiate an administrative or judicial proceeding. The agreement shall apply only to the specific tax and the tax period for which amnesty is granted. (c) Amnesty may be granted only for eligible taxes to eligible taxpayers who have not been contacted by the department in the past two years concerning the tax type for which amnesty has been applied and who apply for amnesty during the amnesty period prescribed by this chapter. Amnesty applications must be submitted in an electronic manner as prescribed by the department. (d) Amnesty applications shall include a written waiver of all rights, restrictions, delays for assessing, collecting, or protesting taxes and interest due as set forth in Chapter 2A and Chapter 2B of this title. The filing of the applications shall make the applicable tax ineligible for refund, credit, or claim against the state and ineligible for redetermination. 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 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. (Act 2018-153, §4.)
AL Code § 40-29B-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29B - Alabama Tax Delinquency Amnesty Act of 2018|Section 40-29B-5 - Waiver of Interest and Penalties; Look-Back Periods.

Section 40-29B-5Waiver of interest and penalties; look-back periods. Notwithstanding any provision of law to the contrary, the commissioner shall waive all of the interest and penalties associated with the tax periods for which amnesty is granted. A limited look-back period shall apply separately to each tax type. If the taxpayer has collected any tax without remitting the tax to the department, the look-back period will be extended to include all periods, back to the point of collection. (Act 2018-153, §5.)
AL Code § 40-29B-6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29B - Alabama Tax Delinquency Amnesty Act of 2018|Section 40-29B-6 - Ineligible Taxpayers.

Section 40-29B-6Ineligible taxpayers. Tax amnesty may not be granted to a taxpayer under any of the following circumstances: (1) The taxpayer is a party to a criminal investigation or criminal litigation in a court of the United States or this state pending on March 6, 2018, for nonpayment, delinquency, or fraud in relation to any state tax imposed by this state and administered by the department. (2) The taxpayer has delivered or disclosed a false or fraudulent application, document, return, or other statement to the department in connection with an amnesty application. (3) The taxpayer has been issued a final assessment in which the appeal period has ended pursuant to Section 40-2A-7. (4) The taxpayer has entered into a voluntary disclosure agreement with the department before December 31, 2017. (5) The taxpayer has been granted amnesty for the tax type as part of the Alabama Tax Delinquency Amnesty Act of 2016, Chapter 29A of this title. (Act 2018-153, §6.)
AL Code § 40-29B-7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29B - Alabama Tax Delinquency Amnesty Act of 2018|Section 40-29B-7 - Amnesty Requirements.

Section 40-29B-7Amnesty requirements. (a) An eligible taxpayer who is granted amnesty for an eligible tax type shall comply with all of the following requirements: (1) Submit to the department by November 15, 2018, all applicable returns, supporting documentation, and the full payment of the tax. No payment plans will be entered into for taxes that are approved for amnesty. An amnesty payment or return 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 return 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. (2) Include the current year return with the amnesty returns filed for the eligible tax type. Penalties for failure to timely file a return and failure to timely pay in accordance with subsections (a) and (b) of Section 40-2A-11, respectively, shall be waived. Waiver of interest does not apply to current year returns. (b) No interest shall be paid on refunds for a tax period for which amnesty is granted. (c) If the taxpayer complies with the provisions of this chapter, the taxpayer is deemed to be in compliance with the department for the tax type for which amnesty was granted. (d) If the approved taxpayer fails to fulfill all the requirements of this section, the amnesty agreement shall be deemed null and void. (Act 2018-153, §7.)
AL Code § 40-29B-8 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29B - Alabama Tax Delinquency Amnesty Act of 2018|Section 40-29B-8 - Penalties.

Section 40-29B-8Penalties. (a)(1) For taxable periods beginning on or after January 1, 2017, and before December 31, 2024, taxpayers that are granted amnesty and later fail to comply with any payment or filing provision administered by the department shall be subject to the penalty for underpayment due to negligence under subsection (c) of Section 40-2A-11, or a civil penalty of one hundred dollars ($100), whichever is greater. (2) A taxpayer who delivers or discloses a false or fraudulent application, document, return, or other statement to the department in connection with an amnesty application is subject to the penalty for underpayment due to fraud under subsection (d) of Section 40-2A-11, or a civil penalty of ten thousand dollars ($10,000), whichever is greater. (b) Following the termination of the tax amnesty period, if the commissioner issues a deficiency assessment for a period for which amnesty was taken, the commissioner may impose penalties and institute civil 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 impose by rule, 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 may waive any or all of the collection penalty when it is demonstrated that any deficiency of the taxpayer was not due to negligence, intentional disregard of administrative rules, or fraud. The imposition of penalties or civil 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. (Act 2018-153, §8.)
AL Code § 40-29B-9 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29B - Alabama Tax Delinquency Amnesty Act of 2018|Section 40-29B-9 - Distribution of Proceeds.

Section 40-29B-9Distribution of proceeds. (a) The department shall retain an amount not to exceed two hundred fifty thousand dollars ($250,000) for advertising, programming, and other amnesty related expenses from monies collected from taxes paid pursuant to this chapter. The amount is hereby appropriated to the department and shall be in addition to any and all other funds appropriated for the fiscal year beginning October 1, 2017. (b) After satisfaction of the requirements of subsection (a), all remaining monies collected pursuant to this chapter shall be paid into the State Treasury and placed in the appropriate state funds for the specific tax collected pursuant to state law. (Act 2018-153, §9.)
AL Code § 40-30-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 30 - Electronic Tax Return Filing Act.|Section 40-30-1 - Short Title.

Section 40-30-1Short title. This chapter shall be known as and may be cited as the "Electronic Tax Return Filing Act." (Acts 1997, No. 97-493, p. 878, §1.)
AL Code § 40-30-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 30 - Electronic Tax Return Filing Act.|Section 40-30-2 - Purpose and Legislative Intent.

Section 40-30-2Purpose and legislative intent. (a) Purpose. The purpose of the Electronic Tax Return Filing Act is to authorize the Department of Revenue to accept tax returns and other documents of all types filed in electronic commerce without violating other statutes originally drafted for the use of paper returns submitted either personally or through the mail. (b) Intent of the Legislature. It is recognized that because of constant technological advances, the statutory outline herein for filing tax returns and other documents electronically cannot encompass all of the intricacies in requirements or qualifications currently or into the future. The bulk of the requirements and qualifications must be implemented through the Department of Revenue's authority to promulgate regulations hereunder. It is the intent of the Legislature to allow the Department of Revenue the necessary flexibility to adopt specific regulations for accepting tax returns by electronic media, to control the integrity of the data submitted, to reduce processing costs and processing times, to aid accuracy, reduce complexities of filing, expedite the processing of refunds to taxpayers, and to update signature and return requirements. (Acts 1997, No. 97-493, p. 878, §2.)
AL Code § 40-30-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 30 - Electronic Tax Return Filing Act.|Section 40-30-3 - Definitions.

Section 40-30-3Definitions. Notwithstanding any other laws or understandings to the contrary, the following terms shall have the following meanings throughout this chapter: (1) DEPARTMENT. The Alabama Department of Revenue. (2) ELECTRONIC FILING. The filing of a tax return or other document of any type by any medium acceptable to the department as provided by rule or regulation, which may include but is not limited to the filing of returns and other documents by telephone transmission, electronic transmission, disk transfer, automated clearing-house, value added networks, or magnetic media. (3) ELECTRONIC RETURN ORIGINATOR. A firm, organization, or person that provides services as an electronic return preparer, or an electronic return collector, or both. (4) ELECTRONIC RETURN PREPARER. A firm, organization, or person who prepares tax returns including filing declarations, for taxpayers who intend to have their returns electronically filed. (5) ELECTRONIC RETURN COLLECTOR. A firm, organization, or person who accepts completed tax returns, including filing declarations, for taxpayers who intend to have their returns electronically filed. (6) FILING DECLARATION. A packet of information that is maintained by the electronic return originator, submitted to the Department of Revenue, or maintained by the taxpayer, in accordance with regulations of the department. The filing declaration includes all documents usually submitted with a tax return which may be more specifically designated by regulation. The filing declaration shall be considered a part of the tax return. (7) SOFTWARE DEVELOPER. A firm, organization, or person which sells prepackaged software products or develops customized software for formatting returns to electronic filing specifications. (8) TRANSMITTER. A firm, organization, or person that transmits electronic returns or other documents directly to the department or its designated receiver. (Acts 1997, No. 97-493, p. 878, §3.)
AL Code § 40-30-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 30 - Electronic Tax Return Filing Act.|Section 40-30-4 - Electronic Filing Acceptance.

Section 40-30-4Electronic filing acceptance. The department shall have the authority to accept electronically filed returns or other documents of any type which meet the requirements of this chapter and the department's regulations. Electronically filed returns may be accepted if submitted directly by the taxpayer, or by any entity authorized by the department in accordance with its regulations. (Acts 1997, No. 97-493, p. 878, §4.)
AL Code § 40-30-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 30 - Electronic Tax Return Filing Act.|Section 40-30-5 - Electronic Filing Return and Signature Requirements.

Section 40-30-5Electronic filing return and signature requirements. (a) Electronic Filing Return. The tax return consists of the electronic transmission and electronic data, and any and all supporting documentation as required by regulation. (b) Electronic Filing Signature Requirements. The signature requirement for all of the tax returns or other documents required to be filed for any tax or other matter administered by this department will be met if the submission is made pursuant to department regulations. The taxpayer's and the preparer's signature in the filing declaration is presumed to be a valid signature of the person with the responsibility for the filing of the tax return. The electronic return preparer shall be responsible for the verification of the taxpayer's and the preparer's signature in the filing declaration. In addition, all electronic return originators may be required by the department by regulation to maintain valid and verified signatures and other documents for the department. (Acts 1997, No. 97-493, p. 878, §5.)
AL Code § 40-30-7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 30 - Electronic Tax Return Filing Act.|Section 40-30-7 - Rulemaking Authority.

Section 40-30-7Rulemaking authority. The department, whenever feasible, shall standardize the method of filing returns, license applications, and methods of payments. The department may prescribe by administrative rule the method of filing tax returns, license applications, and other information related to laws for which the department is responsible for administering as well as the method of payment for such taxes, licenses, and other information in order to standardize these processes whenever feasible. Such rules shall be promulgated in accordance with the Administrative Procedure Act and shall be reviewed every five years in accordance with the Red Tape Reduction Act. (Act 2017-227, §2.)
AL Code § 40-31-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 31 - Facilitating Business Rapid Response to Declared Disasters Act of 2014|Section 40-31-1 - Short Title.

Section 40-31-1Short title.  This chapter shall be known and may be cited as the Facilitating Business Rapid Response to Declared Disasters Act of 2014. (Act 2014-157, p. 440, §1.)
AL Code § 40-31-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 31 - Facilitating Business Rapid Response to Declared Disasters Act of 2014|Section 40-31-2 - Definitions.

Section 40-31-2Definitions.  For the purposes of this chapter, the following terms shall have the following meanings: (1) DECLARED STATE DISASTER OR EMERGENCY. A disaster or emergency event within the state for which either of the following applies: a. A Governor's State of Emergency Proclamation has been issued. b. A presidential declaration of a federal major disaster or emergency has been issued. c. A joint resolution of the Legislature has been issued. (2) DISASTER OR EMERGENCY RELATED WORK. Repairing, renovating, installing, building, rendering service, or other business activities that relate to infrastructure, owned or operated by a registered business, municipality, county, or public corporation, that has been damaged, impaired, or destroyed by the declared state disaster or emergency. (3) DISASTER PERIOD. A period that begins 10 calendar days before the declared state disaster or emergency and that extends for a period of 60 calendar days after the end of the declared state disaster or emergency period, or any longer period authorized by the Governor, the President of the United States, or the Legislature. (4) INFRASTRUCTURE. Property and equipment owned or used by communications networks, broadband and Internet service provider, cable and video service provider, electric generation, transmission and distribution systems, gas distribution systems, and related support facilities that service multiple customers or citizens including, but not limited to, real and personal property, such as lines, poles, pipes, structures, and equipment. (5) OUT-OF-STATE BUSINESS. A business entity whose services are requested by: a. a registered business in the state that owns or operates infrastructure in this state, or  b. a municipality, or public corporation the governing body of which is appointed by a municipality or the governing body thereof, that owns or operates infrastructure in this state, for purposes of performing disaster or emergency related work in the state that meets one of the following tests: 1. During the previous 12 months, the business entity did not have employees in Alabama who were subject to Alabama's income tax withholding requirements, excluding employees who were in Alabama for previous disaster or emergency related work. 2. The business entity is headquartered outside Alabama and is affiliated through common ownership with the registered business in the state requesting such disaster or emergency related work in Alabama. (6) OUT-OF-STATE EMPLOYEE. An employee who does not work in the state except for disaster or emergency related work during one or more disaster periods. (7) REGISTERED BUSINESS IN THE STATE. A business entity that is registered to do business in the state before the declared state disaster or emergency. (Act 2014-157, p. 440, §2.)
AL Code § 40-31-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 31 - Facilitating Business Rapid Response to Declared Disasters Act of 2014|Section 40-31-4 - Diversity in Selection and Hiring Encouraged.

Section 40-31-4Diversity in selection and hiring encouraged.  A registered business in the state and any out-of-state business whose services are requested by a registered business in the state are encouraged to be aware of the need for diversity in the selection or hiring of vendors, contractors, or other business entities whose services are required or requested during a disaster period. (Act 2014-157, p. 440, §4.)
AL Code § 41-2-1 (2021)
2021 Code of Alabama|Title 41 - State Government.|Chapter 2 - Boundaries of State.|Section 41-2-1 - General Description.

Section 41-2-1General description. The boundaries of this state are established and declared to be as follows: Beginning at the point where the thirty-first degree of north latitude crosses the Perdido River; thence east to the western boundary line of the State of Georgia; thence along said line, to the southern boundary line of the State of Tennessee; thence west along the southern boundary line of the State of Tennessee, crossing the Tennessee River, and on to the second intersection of said river by said line; thence up said river to the mouth of Big Bear Creek; thence by a direct line to the northwest corner of Washington County, in this state, as originally formed; thence southerly along the line of the State of Mississippi to the Gulf of Mexico; thence eastwardly, including all islands within six leagues of the shore, to the Perdido River; and thence up the said river to the beginning. (Code 1852, §5; Code 1867, §16; Code 1876, §12; Code 1886, §12; Code 1896, §623; Code 1907, §83; Code 1923, §85; Code 1940, T. 55, §16.)