reglab/housing_qa huggingface dataset:
AL Code § 40-1-37 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-37 - Ratification of Certain Municipal or County Elections as to Levy of Special Taxes.

Section 40-1-37Ratification of certain municipal or county elections as to levy of special taxes. Every election heretofore held in any municipality or in any county on the question of the levy of a special tax for any purpose under the Constitution of Alabama, including any amendment thereto, at which election a majority of the votes cast were in favor of the levy of the said tax but which election was irregular by reason of failure prior to the holding of the election to give notice thereof in a newspaper or by posting in the manner or for the time required by any statute applicable to the election, or because of the failure to comply with any other statutory requirement applicable to the election, or because of any other irregularity with respect to the holding of the election or canvassing and recording the results thereof, shall be and every such election is hereby ratified and confirmed and given effect in all respects as if all provisions of law relating to such election had been duly and legally complied with, and the said tax may be levied and collected pursuant to the authorization purported to have been granted at such election; provided, that this section shall not apply to any election which, prior to July 1, 1998, has been held invalid by the Supreme Court of Alabama or by final judgment of the circuit court in the county in which the election was held and from which judgment an appeal was not taken to the Supreme Court of Alabama within the time provided by law for the taking of such appeals or to any election the validity of which is an issue in any pending civil action commenced prior to July 1, 1998. (Acts 1971, No. 163, p. 438; Acts 1977, No. 754, p. 1292; Act 98-369, p. 669, §1.)
AL Code § 40-1-38 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-38 - Trial Tax.

Section 40-1-38Trial tax. Repealed by Act 99-427, p. 759, §12, effective June 10, 1999. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §20.)
AL Code § 40-1-39 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-39 - Prompt Returns, Reports, Payments, and Settlements.

Section 40-1-39Prompt returns, reports, payments, and settlements. It shall be the duty of the Comptroller to see that the returns, reports, payments, and settlements required by law to be made by any and all officers charged with the collection of revenues of the state under this title are promptly made by such officers at the times they are required to be made, and, in default of the performance by any of them of any such duties, he shall promptly direct such prosecutions or other legal proceedings as may be by law authorized or directed. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §335.)
AL Code § 40-1-40 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-40 - Actions Against Officers.

Section 40-1-40Actions against officers. It shall be the duty of the Comptroller to cause suit to be brought, in the name of the state, against any and all persons by law charged with the collection of state taxes, or with any duty in regard to the state revenue, and their sureties, for failure to collect such taxes or to perform such duty; and he may also in such cases, as in his judgment the interest of the state requires it, cause suit to be brought against defaulting taxpayers for the taxes claimed from them by the state; and, in cases in which a reasonable doubt may exist as to the construction or validity of the law under which taxes are claimed, he may authorize an agreed statement of the facts of the case to be made for the speedy adjudication of the matter in controversy. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §336.)
AL Code § 40-1-41 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-41 - Correction of Settlements of Assessors.

Section 40-1-41Correction of settlements of assessors. When the Comptroller finds that he has failed to give any tax collector credit for commissions to which he is entitled, he is authorized to correct such error in his settlement with such collector; and if the account of such collector has been closed and such commissions have been paid into the Treasury, the Comptroller shall draw his warrant on the Treasurer for the amount thereof in favor of such collector. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §337.)
AL Code § 40-1-42 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-42 - Overpayments Into State Treasury.

Section 40-1-42Overpayments into State Treasury. The Comptroller must draw his warrant on the State Treasurer in favor of any judge of probate, tax collector, county treasurer, clerk of the circuit court, or other officer paying money into the State Treasury for any amount overpaid into the Treasury by such judge of probate, tax collector, county treasurer, clerk of the circuit court, or other officer. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §338.)
AL Code § 40-1-43 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-43 - Misuse of Federal Tax Returns or Information Therefrom by State Officers, Employees, etc., or Former Employees or Agents.

Section 40-1-43Misuse of federal tax returns or information therefrom by state officers, employees, etc., or former employees or agents. It shall be unlawful for any officer, employee, agent, or former employee or agent of the Department of Revenue to use a federal tax return, or information reflected on such federal return, for any purpose other than in the administration of the revenue laws administered by the Department of Revenue or to disclose to any person, except as authorized by the Internal Revenue Code, 26 U.S.C. §1 et seq., any federal return information, whether received from the Internal Revenue Service under an exchange of information agreement or from the taxpayer as an attachment to his state tax return. Any person violating the provisions of this section shall be deemed guilty of a misdemeanor, and shall be fined not to exceed $1,000 or sentenced to hard labor for the county for not more than one year, one or both for each offense, and upon conviction thereof, any such person shall thereafter be ineligible to hold the office of commissioner or become or be an employee or agent of the Department of Revenue or under the Department of Revenue. (Acts 1978, No. 675, p. 975.)
AL Code § 40-1-45 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-45 - Timely Mailing Treated as Timely Filing and Paying.

Section 40-1-45Timely mailing treated as timely filing and paying. (a) General rule.  (1) DATE OF DELIVERY. If any return, claim, statement, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under authority of any provision of this title is, after such period or such date, delivered by United States mail to the agency, officer, or office with which such return, claim, statement, or other document is required to be filed, or to which such payment is required to be made, the date of the United States postmark stamped on the cover in which such return, claim, statement, or other document, or payment, is mailed shall be deemed to be the date of delivery or the date of payment, as the case may be. (2) MAILING REQUIREMENTS. This subsection shall apply only if - a. The postmark date falls within the prescribed period or on or before the prescribed date -  1. For the filing (including any extension granted for such filing) of the return, claim, statement, or other document, or 2. For making the payment (including any extension granted for making such payment), and b. The return, claim, statement, or other document, or payment was, within the time prescribed in paragraph a., deposited in the mail in the United States in an envelope or other appropriate wrapper, postage prepaid, properly addressed to the agency, officer, or office with which the return, claim, statement, or other document is required to be filed, or to which such payment is required to be made. (b) Postmarks. This section shall apply in the case of postmarks not made by the United States Postal Service only if and to the extent provided by the Department of Revenue. (c) Registered and certified mailing. (1) REGISTERED MAIL. For purposes of this section, if any such return, claim, statement, or other document, or payment, is sent by United States registered mail a. Such registration shall be prima facie evidence that the return claim, statement, or other document was delivered to the agency, officer, or office addressed to, and b. The date of registration shall be deemed the postmark date. (2) CERTIFIED MAIL. The Department of Revenue is authorized to provide by regulations the extent to which the provisions of subdivision (1) of this subsection with respect to prima facie evidence of delivery and the postmark date shall apply to certified mail. (d) Exceptions. This section shall not apply with respect to - (1) The filing of a document in, or the making of a payment to any court. (2) Currency or other medium of payment unless actually received and accounted for, or (3) Returns, claims, statements, or other documents, or payments which are required under any provision of this title to be delivered by any method other than by mailing. (Acts 1985, No. 85-515, §2.)
AL Code § 40-1-46 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-46 - Payment to Certain Certified Appraisers, Mappers, or Tax Administrators.

Section 40-1-46Payment to certain certified appraisers, mappers, or tax administrators. (a) Any appraiser, mapper, or tax administrator who successfully completes the Department of Revenue Professional Education and Training Program, and is awarded the designation "Alabama Certified Appraiser," "Alabama Certified Mapper" or "Alabama Certified Tax Administrator" shall be paid the amount of $1,200 annually by the Department of Revenue for his or her professional achievement. (b) The department shall make such payment to a certified appraiser, mapper, or tax administrator while such individual is in the employment of the county, in the ad valorem tax field. Each individual is limited to payment for one certification. The department shall make the payments from the funds now appropriated under the provisions of Section 40-7-70. The payments made to a certified appraiser, mapper, or tax administrator shall be in addition to any other salary or compensation. Any person obtaining and retaining certified designation shall be prima facie qualified for the position designated. To receive this compensation the individual must have been certified for six months prior to October first. The Department of Revenue will provide the rules and regulations to implement payment, during the first quarter of the fiscal year. (Acts 1985, 2nd Ex. Sess., No. 85-923, p. 207.)
AL Code § 40-1-47 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-47 - Investment of Ad Valorem Taxes.

Section 40-1-47Investment of ad valorem taxes. On and after October 1, 1988, all tax collectors, elected assistant tax collectors, revenue commissioners, license commissioners, and other officials charged with assessing and/or collecting ad valorem taxes in the various counties of this state shall invest the ad valorem taxes collected by such officials in short term investments for the period of time between collection of said taxes and distribution of same as required by law. All interest earned on such investments shall be paid into the county general fund for use as determined by the county governing body, except that 10 percent of said interest earned on such investments shall be maintained by the county treasurer in separate funds designated as the special fund of the tax assessor, tax collector, and if elected the assistant tax assessor or assistant tax collector, and the revenue commissioner, license commissioner, or such other official charged with assessing and/or collecting ad valorem taxes by whatever designation, as the case may be; however, any such official who is under a civil service system shall not be entitled to such fund. Such special funds shall not accumulate in excess of $10,000 during any ad valorem tax year. (Acts 1989, No. 89-913, p. 1808, §1.)
AL Code § 40-1-48 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-48 - Investment of Ad Valorem Taxes - Use of Special Funds.

Section 40-1-48Investment of ad valorem taxes - Use of special funds. The special funds herein established shall be used and expended by the officials for which the funds are established by such officials requisitioning expenditures from the fund for the payment of any and all reasonable and necessary expenses incurred in carrying out their official duties, including but not necessarily limited to the following: Official educational expenses for such officials and/or their employees; provided, that such funds may not be expended for the usual and ordinary expenses of operating such officials' office otherwise required by law to be furnished by the county governing body. (Acts 1989, No. 89-913, p. 1808, §2.)
AL Code § 40-1-49 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 1 - General Provisions.|Section 40-1-49 - Suspension of Collection When Costs Exceed Amounts Collected.

Section 40-1-49Suspension of collection when costs exceed amounts collected.  (a) The Department of Revenue, by administrative rule, shall suspend the collection of a tax or fee which it is authorized to collect when the cost of administering the collection of such tax or fee has exceeded the total amount of the tax or fee collected for each of the previous three fiscal years. Should it be determined that the suspension of a tax or fee collection would result in reduced local revenues, the department shall notify the affected localities prior to filing a notice, pursuant to the Administrative Procedure Act, to promulgate an administrative rule to suspend the tax or fee. (b) Notwithstanding subsection (a), the department shall not suspend the collection of a tax or fee in any of the following cases: (1) If such tax or fee is mandated by federal law or regulation. (2) If discontinuing the collection of such tax or fee would result in reduced federal funding received from the federal government that exceeds the state costs of collecting the tax or fee. (3) If discontinuing the collection of a tax or fee would result in reduced state and local revenues that exceeds the state costs of collecting the tax or fee. (4) If suspending collection of the tax or fee would negatively affect the public health, safety, or welfare. (c) No administrative rule promulgated pursuant to this section shall be applied retroactively. (d) In accordance with Sections 41-22-5.1 and 41-22-5.2, also known as the Red Tape Reduction Act, any rule promulgated pursuant to this section shall be reviewed not less than every five years. Should it be determined that the administrative cost of collecting a tax or fee no longer exceeds the total amount of tax or fee that could be collected, any corresponding rule suspending the collection of the tax or fee shall be repealed by the department. If such rule is repealed, no tax or fee shall be due for any periods for which the rule was in effect. (Act 2014-331, p. 1224, §1.)
AL Code § 40-2A-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2A - Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act.|Section 40-2A-1 - Short Title.

Section 40-2A-1Short title. This chapter shall be known and may be cited as the "Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act." (Acts 1992, No. 92-186, p. 349, §1(b).)
AL Code § 40-2A-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2A - Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act.|Section 40-2A-2 - Legislative Intent; Scope; Exclusiveness.

Section 40-2A-2Legislative intent; scope; exclusiveness. (1) LEGISLATIVE INTENT. a. The legislative intent of this chapter is to provide equitable and uniform procedures for the operation of the department and for all taxpayers when dealing with the department. This chapter is intended as a minimum procedural code and the department may grant or adopt additional procedures not inconsistent with this chapter. This chapter shall be liberally construed to allow substantial justice. b. The provisions of this chapter shall be complementary and in addition to all other provisions of law. In the event of any conflict between the provisions of this chapter and those of any other specific statutory provisions contained in other chapters of this title, or of any other title, it is hereby declared to be the legislative intent that, to the extent such other specific provisions are inconsistent with or different from the provisions of this chapter, the provisions of this chapter shall prevail. (2) SCOPE. The provisions contained herein shall govern all matters administered by the department except as otherwise provided by law or by agreement entered into pursuant to lawful authority. However, nothing herein shall be construed to apply to the assessment of ad valorem taxes on real or personal property which is administered by the various counties of the State of Alabama, except that the determination and assessment of value of property of public utilities under Chapter 21 of this title, and the determination and assessment of value of corporate shares of stock under Article 4 of Chapter 14 of this title shall be governed by the procedures set forth in this chapter. (3) PROCEDURES EXCLUSIVE. The department shall not be subject to the declaratory judgment, declaratory ruling, or contested case provisions of the Alabama Administrative Procedure Act, Chapter 22 of Title 41. (Acts 1992, No. 92-186, p. 349, §2; Act 2000-233, p. 368, §1.)
AL Code § 40-2A-8.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2A - Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act.|Section 40-2A-8.1 - Appeals Concerning Ownership and Title to a Motor Vehicle or Manufactured Home.

Section 40-2A-8.1Appeals concerning ownership and title to a motor vehicle or manufactured home. Notwithstanding Section 40-2A-8, any appeal concerning competing ownership claims related solely to who is the proper party to have possession of the motor vehicle or manufactured home and the certificate of title to the motor vehicle or manufactured home shall be filed in circuit court. Court costs incurred by such appeal shall be prepaid by the appealing party. Any claim by an interested party for damages or for other action must be brought as a separate action as provided by law. (Act 2018-556, §1.)
AL Code § 40-2A-9 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2A - Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act.|Section 40-2A-9 - Procedures Governing Appeals to the Administrative Law Division; Authority of Administrative Law Judge.

Section 40-2A-9Procedures governing appeals to the Administrative Law Division; authority of administrative law judge. Repealed by Act 2014-146, §2, effective October 1, 2014. (Acts 1992, No. 92-186, p. 349, §8; Acts 1995, No. 95-607, p. 1279, §2; Act 2007-504, p. 1086, §§1-3.)
AL Code § 40-2A-12 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2A - Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act.|Section 40-2A-12 - Terms of Contracts; Termination; Renewal.

Section 40-2A-12Terms of contracts; termination; renewal. No contract between a self-administered municipality or county and a private auditing or collecting firm entered into for the purpose of examining or collecting municipal or county taxes shall have a term in excess of three years, including any renewal or extension options, and any contract between a self-administered municipality or county and a private auditing or collecting firm shall terminate automatically, whether or not it is stated in the contract, if the private auditing or collecting firm loses or forgoes its license under Sections 40-2A-13 or 40-2A-14. The limitation on the term of a contract between a self-administered county or municipality and a private auditing or collecting firm does not prohibit the negotiation of a new contract between the parties following expiration of a properly executed contract. Contracts executed on or after October 1, 2016, shall be subject to termination upon either party giving 90 days' written notice to the other party. (Act 98-191, p. 297, §5; Act 2016-406, §1.)
AL Code § 40-2A-17 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 2A - Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act.|Section 40-2A-17 - Allocation , etc., of Gross Income, Deductions, etc., Between Entities Controlled by the Same Interests; Improper Contingent Fees.

Section 40-2A-17Allocation , etc., of gross income, deductions, etc., between entities controlled by the same interests; improper contingent fees. For purposes of the tax imposed in Chapter 18 of this title, the following rules shall apply: (a) In any case of two or more organizations, trades, or businesses (whether or not affiliated within the meaning of 26 U.S.C. § 1504) owned or controlled directly or indirectly by the same interests, the Commissioner of the Alabama Department of Revenue may distribute, apportion, or allocate gross income, deductions, credits, or allowances, if the commissioner determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of Alabama income taxes or to clearly reflect the income of any such organization, trade, or business. (b) Any transaction based upon tax planning advice, tax return preparation advice, or tax return preparation services with respect to which an improper contingent fee is directly or indirectly paid by the taxpayer shall be evidence of the evasion of Alabama income taxes. (c) Any paid tax return preparer or tax planner who provides to a taxpayer tax planning advice, tax return preparation advice, or tax return preparation services in consideration for an improper contingent fee shall be subject to a penalty as if such paid tax return preparer or tax planner was subject to the penalties imposed by 26 U.S.C. § 6701. (d) "Improper contingent fee" shall mean compensation received by a person or entity that is subject to the Code of Professional Conduct of the American Institute of Certified Public Accountants (or the applicable state version of such code) for tax planning advice or tax return advice or preparation that would be improper under the terms of the code rendered after December 31, 2001. With respect to any person or entity that renders tax planning advice, tax return advice, or tax return preparations, but is not a certified public accountant, an improper contingent fee shall be defined in regulations prescribed by the Alabama Department of Revenue on a basis consistent with the Code of Professional Conduct of the American Institute of Certified Public Accountants. (e) Subsections (b), (c), and (d) shall not apply to any contingent fee contract executed prior to January 1, 2002. (f) The Commissioner of the Alabama Department of Revenue shall exercise such authority in a manner consistent with Act 2001-1088 and, to the extent applicable, 26 U.S.C. § 482 and the rulings and regulations issued thereunder. The commissioner is authorized and directed to promulgate such additional regulations as are necessary to enforce the provisions of Act 2001-1088. (Act 2001-1088, 4th Sp. Sess., p. 1095, §2.)