reglab/housing_qa huggingface dataset:
AL Code § 40-29-29 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 2 - Collections.|Section 40-29-29 - Certificate of Sale; Deed of Real Property.

Section 40-29-29Certificate of sale; deed of real property. (a) Certificate of sale. In the case of personal property sold as provided in Section 40-29-26, the commissioner or his delegate shall give to the purchaser a certificate of sale upon payment in full of the purchase price. (b) Deed to real property. In the case of any real property sold as provided in Section 40-29-26 and not redeemed in the manner and within the time provided in Section 40-29-28, the commissioner or his delegate shall execute to the purchaser of such real property at such sale, upon his surrender of the certificate of sale, a deed of the real property so purchased by him, reciting the facts set forth in the certificate. (c) Real property purchased by State of Alabama. If real property is declared purchased by the State of Alabama at a sale pursuant to Section 40-29-26, the commissioner or his delegate shall at the proper time execute a deed therefor, and without delay cause such deed to be duly recorded in the probate office of the county in which the property is located. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §12.)
AL Code § 40-29-31 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 2 - Collections.|Section 40-29-31 - Records of Sales to Be Kept.

Section 40-29-31Records of sales to be kept. The commissioner or his delegate shall keep a record of all sales of real property sold under Section 40-29-26 and of redemptions of such property. The record shall set forth the tax for which the sale was made, the dates of seizure and sale, the amount of the expenses, the name of purchaser and the date of the deed. A deed to the State of Alabama by virtue of its purchase at the sale shall be promptly recorded in the probate office of the county or counties where the property is located. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §14.)
AL Code § 40-29-32 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 2 - Collections.|Section 40-29-32 - Expense of Levy and Sale.

Section 40-29-32Expense of levy and sale. The commissioner or his delegate shall determine the expenses to be allowed in all cases of levy and sale, which expenses shall be actual expenses directly related to the sale. The fee for a professional auctioneer that may be employed at the discretion of the commissioner or his delegate shall be considered an expense of the levy and sale. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §15.)
AL Code § 40-29-33 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 2 - Collections.|Section 40-29-33 - Application of Proceeds of Levy.

Section 40-29-33Application of proceeds of levy. (a) Collection of liability. Any money realized by proceedings under this article (whether by seizure, by surrender under Section 40-29-24, except pursuant to subsection (b)(2) thereof, or by sale of seized property) or by sale of property redeemed by the State of Alabama (if the interest of the State of Alabama in such property was a lien arising under the provisions of this title) shall be applied as follows: (1) EXPENSE OF LEVY AND SALE. First, against the expenses of the proceedings; (2) SPECIFIC TAX LIABILITY ON SEIZED PROPERTY. If the property seized and sold is subject to a tax imposed under this title which has not been paid, the amount remaining after applying subdivision (1) shall then be applied against such tax liability, including any penalty and interest, (and, if such tax was not previously assessed, it shall then be assessed); (3) LIABILITY OF DELINQUENT TAXPAYER. The amount, if any, remaining after applying subdivisions (1) and (2) shall then be applied against the liability in respect of which the levy was made or the sale was conducted. (b) Surplus proceeds. Any surplus proceeds remaining after the application of subsection (a) shall be refunded by the commissioner or his delegate to the person or persons legally entitled thereto. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §16.)
AL Code § 40-29-34 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 2 - Collections.|Section 40-29-34 - Authority to Release Levy and Return Property.

Section 40-29-34Authority to release levy and return property. (a) Release of levy. It shall be lawful for the commissioner or his delegate to release the levy, and any liens, upon all or part of the property or rights to property levied upon, where the commissioner or his delegate, within their discretion, determines that such action will facilitate the collection of the liability or for other good reason that the levy should be released, but such release shall not operate to prevent any subsequent levy. (b) Return of property. If the commissioner determines that property has been wrongfully levied upon, it shall be lawful for the commissioner to return: (1) The specific property levied upon; (2) An amount of money equal to the amount of money levied upon; or (3) An amount of money equal to the fair market value of the property levied upon and the reasonable cost of a judicial determination of the existence of a wrongful levy. (c) Interest. Interest shall be allowed and paid at an annual rate established by law: (1) In a case described in subsection (b)(2), from the date the commissioner receives the money to a date (to be determined by the commissioner) preceding the date of return by not more than 30 days; or (2) In a case described in subsection (b)(3), from the date of the sale of the property to a date (to be determined by the commissioner) preceding the date of return by not more than 30 days. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §17.)
AL Code § 40-29-51 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 3 - Limitations on Assessment and Collection.|Section 40-29-51 - Collection After Assessment.

Section 40-29-51Collection after assessment. (a) Length of period. Where the assessment of any tax imposed by this title has been begun or made within the period of limitation properly applicable thereto, such tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding begun:  (1) Within 10 years after the final assessment of the tax; or (2) Prior to the expiration of any period for collection agreed upon in writing by the commissioner or his delegate and the taxpayer before the expiration of such ten-year period (or, if there is a release of levy under Section 40-29-34 after such ten-year period, then before such release).   The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. The period provided by this subsection during which a tax may be collected by levy shall not be extended or curtailed by reason of a judgment against the taxpayer. (b) Date when levy is considered made. The date on which a levy on property or rights to property is made shall be the date on which the notice of seizure provided in Section 40-29-26 is given. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §19.)
AL Code § 40-29-52 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 3 - Limitations on Assessment and Collection.|Section 40-29-52 - Suspension of Running of Period of Limitation.

Section 40-29-52Suspension of running of period of limitation. (a) General rule. The running of the period of limitations provided in this title for collecting any tax shall be suspended for the period during which the commissioner is prohibited from collecting by levy or a proceeding in court and for 60 days thereafter. (b) Assets of taxpayer in control or custody of court. The period of limitations on collection prescribed in this title shall be suspended for the period the assets of the taxpayer are in the control or custody of the court in any proceeding before any court of the State of Alabama, and for six months thereafter. (c) Taxpayer outside State of Alabama. The running of the period of limitations on collection prescribed in this title shall be suspended for the period during which the taxpayer is outside the State of Alabama if such period or absence is for a continuous period of at least six months. If the preceding sentence applies and at the time of the taxpayer's return to the State of Alabama the period of limitations on collection after assessment prescribed in Section 40-29-51 would expire before the expiration of six months from the date of his return, such period shall not expire before the expiration of such six months. (d) Case under Title 11 of the United States Code (Bankruptcy). The running of the period of limitations provided in Section 40-29-51 for collection shall, in a case under Title 11 of the United States Code (Bankruptcy), be suspended for the period during which the commissioner is prohibited by reason of such case from collecting said tax and for six months thereafter. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §20; Acts 1992, No. 92-186, p. 349, §77.)
AL Code § 40-29-70 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 4 - Additions to Tax and Penalties.|Section 40-29-70 - Non-Payable Checks, Money Orders, or Electronic Funds.

Section 40-29-70Non-payable checks, money orders, or electronic funds. If any check, money order, or electronic funds in payment of any amount receivable for payment of taxes under any provision of law is not duly paid, in addition to any other penalties provided by law, there shall be paid as a penalty by the person who tendered such check, money order, or electronic funds, upon notice and demand by the commissioner, or his or her delegate, or other taxing authority, in the same manner as tax, an amount equal to 10 percent of the amount of such check, money order, or electronic funds, except that if the amount of such check, money order, or electronic funds is less than five hundred dollars ($500), the penalty under this section shall be ten dollars ($10) or the amount of such check, money order, or electronic funds, whichever is the lesser. This section shall not apply if the person tendered such check, money order, or electronic funds in good faith and with reasonable cause to believe that it would be duly paid, and settlement is made by the taxpayer within 10 days after notification of receipt of a bad check, money order, or non-payable electronic funds by the department or other taxing authority. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §21; Act 2017-227, §3.)
AL Code § 40-29-71 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 4 - Additions to Tax and Penalties.|Section 40-29-71 - Automatic Refund.

Section 40-29-71Automatic refund. Where the Department of Revenue determines that a taxpayer is entitled to a refund, the Department of Revenue shall automatically refund to that taxpayer the amount of any excess tax so paid to the State of Alabama; provided, however, that the statute of limitations provisions of the applicable tax law shall apply. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §22.)
AL Code § 40-29-72 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 4 - Additions to Tax and Penalties.|Section 40-29-72 - Rules for Application of Assessable Penalties; "Person" Defined.

Section 40-29-72Rules for application of assessable penalties; "person" defined. (a) Penalty assessed as tax. The penalties and liabilities provided by this article shall be paid upon notice and demand by the commissioner or his delegate, and shall be assessed and collected in the same manner as taxes. Except as otherwise provided, any reference in this title to "tax" imposed by this title shall be deemed also to refer to the penalties and liabilities provided by this article. (b) "Person" defined. The term "person," as used in this article, includes an officer of a corporation, or a member of a partnership, who as such officer, or member is under a duty to perform the act in respect of which the violation occurs. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §23.)
AL Code § 40-29-73 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 4 - Additions to Tax and Penalties.|Section 40-29-73 - Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax.

Section 40-29-73Failure to collect and pay over tax, or attempt to evade or defeat tax. (a) General rule. Any person required to collect, truthfully account for, and/or pay over any tax imposed by Sections 40-17-2, 40-17-220, 40-18-71, 40-21-82, 40-23-2, 40-23-61, 40-26-1 and any other local sales, use, and gross receipts taxes collected by the state Department of Revenue who willfully fails to collect such tax, or truthfully account for, and/or pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable for a penalty up to the total amount of the tax evaded, or not collected, or not accounted for and paid over. (b) Extension of period of collection where bond is filed. (1) IN GENERAL. If, within 30 days after the day on which notice and demand of any penalty under subsection (a) is made against any person, such person: a. Pays an amount which is not less than the minimum amount required to commence a proceeding in court with respect to his liability for such penalty; b. Files a claim for refund of the amount so paid; and c. Furnishes a bond which meets the requirements of subdivision (3); no levy or proceeding in court for the collection of the remainder of such penalty shall be made, begun, or prosecuted until a final resolution of a proceeding begun as provided in subdivision (2). (2) SUIT MUST BE BROUGHT TO DETERMINE LIABILITY FOR PENALTY. If, within 30 days after the day on which his claim for refund with respect to any penalty under subsection (a) is denied, the person described in subdivision (1) fails to begin a proceeding in the appropriate court for the determination of his liability for such penalty, subdivision (1) shall cease to apply with respect to such penalty, effective on the day following the close of the thirty-day period referred to in this subdivision. (3) BOND. The bond referred to in subdivision (1) shall be in such form and with such sureties as the commissioner may by regulations prescribe and shall be in an amount equal to one and one-half times the amount of excess of the penalty assessed over the payment described in subdivision (1). (4) SUSPENSION OF RUNNING OF PERIOD OF LIMITATIONS ON COLLECTION. The running of the period of limitations provided in Section 40-29-50 on the collection by levy or by a proceeding in court in respect of any penalty described in subdivision (1) shall be suspended for the period during which the commissioner is prohibited from collecting by levy or a proceeding in court. (5) JEOPARDY COLLECTION. If the commissioner makes a finding that the collection of the penalty is in jeopardy, nothing in this subsection shall prevent the immediate collection of such penalty. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §24.)
AL Code § 40-29-74 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 4 - Additions to Tax and Penalties.|Section 40-29-74 - Fraudulent Statement or Failure to Furnish Statement to Employee.

Section 40-29-74Fraudulent statement or failure to furnish statement to employee. In addition to the criminal penalty provided by Section 40-29-114, any person required under this title to furnish a statement to an employee who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required shall for each such failure be subject to a penalty under this article of $50. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §25.)
AL Code § 40-29-75 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 4 - Additions to Tax and Penalties.|Section 40-29-75 - False Information With Respect to Withholding.

Section 40-29-75False information with respect to withholding. (a) Civil penalty. In addition to any criminal penalty provided by law, if: (1) Any individual makes a statement under Section 40-18-73 which results in a decrease in the amounts deducted and withheld under Section 40-18-71; and (2) As of the time such statement was made, there was no reasonable basis for such statement, such individual shall pay a penalty of $500 for such statement. (b) Exception. The commissioner may waive (in whole or in part) the penalty imposed under subsection (a) if the taxes imposed with respect to the individual under Chapter 18 of this title for the taxable year are equal to or less than the sum of: (1) The credits against such taxes allowed by Sections 40-18-21, 40-18-120 and 40-18-121; and (2) The payments of estimated tax which are considered payments on account of such taxes. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §26.)
AL Code § 40-29-91 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 5 - Jeopardy.|Section 40-29-91 - Jeopardy Assessment - Other Taxes.

Section 40-29-91Jeopardy assessment - Other taxes. (a) If the commissioner or his delegate finds that a taxpayer designs quickly to depart from the State of Alabama or to remove his property therein, or to do any other act tending to prejudice or to render wholly or partly ineffectual proceedings to collect any tax imposed by this title other than income tax, the commissioner or his delegate may issue notice of such finding to the taxpayer by personal service or mailing to his/her last known address, together with a demand for immediate payment of the tax declared to be in jeopardy, including penalties and additions thereto and such tax, penalty, interest, and additions thereto shall be immediately due and payable. A final assessment of such tax may be entered immediately and if the assessment is not paid upon such demand of the commissioner or his delegate, the commissioner or his delegate may forthwith issue a warrant for levy and distraint of any personal property of the taxpayer which shall be collected in the same manner and with like effect as provided under Article 2 of this chapter. (b) In the case of a tax for a current period, the commissioner or his delegate may declare the taxable period of the taxpayer immediately terminated and may at his discretion estimate the tax liability based upon the best information obtainable. Notice of such finding and declaration shall be issued to the taxpayer in the same manner as in subsection (a). (c) When a jeopardy assessment has been made as provided in subsection (a), the collection of all or any part of such assessment may be stayed by filing with the commissioner or his delegate an approved bond conditioned upon the payment of the assessment together with applicable interest and costs of collection. The commissioner or his delegate shall have sole discretion to approve or disapprove the bond, but such approval shall not be unreasonably withheld. (d) In any proceeding in court to contest the jeopardy assessment or to enforce payment of the taxes made due and payable by virtue of the provisions of this section, the finding of the commissioner or his delegate, made as herein provided, shall be for all purposes presumptive evidence of jeopardy. (e) A final jeopardy assessment entered hereunder may be appealed to either the Alabama Tax Tribunal of the department or the appropriate circuit court of Alabama in the same manner as provided in Chapter 2B of this title for the appeal of final assessments. If the appeal is to the Alabama Tax Tribunal, the taxpayer must file the bond required by subsection (c). Provided further, an appeal from a final jeopardy assessment of the drugs and controlled substances excise tax levied by Chapter 17A of this title may only be taken to the appropriate circuit court. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §28; Acts 1992, No. 92-186, p. 349, §79; Act 2015-316, §1; Act 2015-368, §1.)
AL Code § 40-29-110 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 6 - Crimes.|Section 40-29-110 - Attempt to Evade or Defeat Tax.

Section 40-29-110Attempt to evade or defeat tax. Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than five years, or both. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §29.)
AL Code § 40-29-111 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 6 - Crimes.|Section 40-29-111 - Willful Failure to Collect or Pay Over Tax.

Section 40-29-111Willful failure to collect or pay over tax. Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than five years, or both. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §30.)
AL Code § 40-29-112 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 6 - Crimes.|Section 40-29-112 - Willful Failure to File Return, Supply Information, or Pay Tax.

Section 40-29-112Willful failure to file return, supply information, or pay tax. Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return (other than a return required under Section 40-18-82), keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than one year, or both, together with the costs of prosecution. In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under subsections (a) and (b) of Section 40-18-80 with respect to such failure. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §31.)
AL Code § 40-29-113 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29 - Enforcement of Tax Laws.|Article 6 - Crimes.|Section 40-29-113 - Fraudulent Statement or Failure to Make Statement to Employees.

Section 40-29-113Fraudulent statement or failure to make statement to employees. In lieu of any other penalty provided by law (except the penalty provided by Section 40-29-75) any person required under the provisions of Section 40-18-75 to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under Section 40-18-75, or regulations prescribed thereunder, shall, for each such offense, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than one year, or both. (Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §32.)