reglab/housing_qa huggingface dataset:
AL Code § 40-17-351 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 12 - Alabama Terminal Excise Tax Act.|Section 40-17-351 - Civil Penalties.

Section 40-17-351Civil penalties.  (a) Any person who engages in any business activity for which a license is required by this article without having first obtained and subsequently retained a valid license shall be subject to the following civil penalties: (1) Ten thousand dollars ($10,000) for the first violation. (2) For each subsequent violation, the amount is to be multiplied by the sum of the current violation plus prior violations. (b) Civil penalties prescribed under this section shall be assessed, collected, and paid in the same manner as the motor fuel tax. (Act 2011-565, p. 1084, §32.)
AL Code § 40-17-353 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 12 - Alabama Terminal Excise Tax Act.|Section 40-17-353 - Seizure of Storage Receptacles Pending Payment of Taxes, Interest, and Penalties; Sale of Motor Fuel; Forfeiture of Contraband.

Section 40-17-353Seizure of storage receptacles pending payment of taxes, interest, and penalties; sale of motor fuel; forfeiture of contraband. (a) Upon the discovery of any motor fuel illegally imported into or illegally transported, delivered, stored, or sold in this state, the commissioner shall order the tank or other storage receptacle in which the motor fuel is located to be seized and locked or sealed until the tax, interest, and penalties levied under this article are assessed and paid. (b) If the assessment for the above tax is not paid within 30 days, the commissioner, in addition to the other remedies in this article, may sell the motor fuel and use the proceeds of the sale to satisfy the assessment due, with any excess funds after payment of the assessment and costs of the sale being returned to the owner of the motor fuel. (c) All motor fuel and any property, tangible or intangible, which is found upon the person or in any vehicle which the person is using, including the vehicle itself, to transport or sell illegally transported, delivered, stored, sold, imported, or acquired motor fuel, and any property found in the immediate vicinity, including motor vehicles, tanks, and other storage devices, used to aid in the illegal transportation or sale of motor fuel, shall be considered contraband and shall be forfeited to this state. (Act 2011-565, p. 1084, §34.)
AL Code § 40-17-354 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 12 - Alabama Terminal Excise Tax Act.|Section 40-17-354 - Recordkeeping.

Section 40-17-354Recordkeeping. Each person required to be licensed under Section 40-17-332 and each bulk user and retailer shall keep and maintain all records pertaining to motor fuel received, produced, manufactured, refined, compounded, used, sold, or delivered, together with delivery tickets, invoices, bills of lading, and other pertinent records and papers required by the department for the reasonable administration of this article, for a period of no less than three years. (Act 2011-565, p. 1084, §35.)
AL Code § 40-17-355 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 12 - Alabama Terminal Excise Tax Act.|Section 40-17-355 - Refusal to Permit Inspection.

Section 40-17-355Refusal to permit inspection.  (a) A person who refuses to permit an inspection or audit authorized by this article is subject to a civil penalty of five thousand dollars ($5,000) in addition to any penalty imposed by other provisions of this article. (b) A person who refuses, for the purpose of evading tax, to allow an inspection, in addition to being liable for other penalties imposed by this article, is guilty of a felony and upon conviction shall be fined not more than ten thousand dollars ($10,000) or imprisoned not more than three years, or both. (Act 2011-565, p. 1084, §36.)
AL Code § 40-17-356 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 12 - Alabama Terminal Excise Tax Act.|Section 40-17-356 - Dyed Diesel Fuel.

Section 40-17-356Dyed diesel fuel.  A notice stating: "DYED DIESEL FUEL, NON-HIGHWAY USE ONLY, PENALTY FOR HIGHWAY USE" or a similar phrase that clearly indicates that the diesel fuel is not to be used to operate a highway vehicle shall be provided or posted in all of the following circumstances: (1) By the terminal operator to a person who receives dyed diesel fuel at a terminal rack of that terminal operator. (2) By a seller of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system and is not sold from a retail pump or bulk plant posted in accordance with the requirements of this section. (3) By a seller on a retail pump or bulk plant where it sells dyed diesel fuel for use by its buyer. (4) By the time of the removal or sale appears on shipping documents, bills of lading, and invoices accompanying the sale or removal of the dyed diesel fuel. (Act 2011-565, p. 1084, §37.)
AL Code § 40-17-357 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 12 - Alabama Terminal Excise Tax Act.|Section 40-17-357 - Preemption of Local Laws.

Section 40-17-357Preemption of local laws. Beginning October 1, 2012, no city or town may levy or impose a new or additional excise or license tax on the sale, distribution, storage, use, or consumption of gasoline or any substitute therefor which is consumed as aviation fuel, as defined under subdivision (2) of Section 40-17-322. Any ordinance enacted or adopted contrary to the provisions of this section shall be null and void. (Act 2011-565, p. 1084, §38.)
AL Code § 40-17-358 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 12 - Alabama Terminal Excise Tax Act.|Section 40-17-358 - Taxes to Be Borne by Consumer and Paid Once.

Section 40-17-358Taxes to be borne by consumer and paid once.  All municipalities and all counties currently levying an excise or privilege license tax upon the sale, use, or consumption, distribution, storage, or withdrawal from storage of gasoline or motor fuel may require that where the tax has been paid to the municipality or county by a distributor, refiner, or by any retail dealer, storer, or user, such payment shall be sufficient, the intent being that the tax shall be borne by the consumer and paid to the municipality or county but once. (Act 2011-565, p. 1084, §39.)
AL Code § 40-17-360 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 12 - Alabama Terminal Excise Tax Act.|Section 40-17-360 - Disposition of Aviation Fuel Proceeds.

Section 40-17-360Disposition of aviation fuel proceeds.  The revenue, less the cost of collection, obtained from the tax levied in subdivision (3) of subsection (a) of Section 40-17-325 shall be paid into the State Treasury to the credit of the Department of Transportation and be used exclusively for the purpose of paying the cost of acquiring, engineering, construction, improvement, and maintenance of existing or proposed airports and other air navigation facilities within the state, for the payment of the salaries of all employees who have been transferred from the Alabama Department of Aeronautics to the Department of Transportation under Article 12 of Chapter 1 of Title 23, and for the payment of administrative expenses incurred by the Department of Transportation in performing aeronautical activities and for the further purpose of creating a sinking fund for the payment of the interest and retirement of the principal of all bonds which may be hereafter lawfully issued, sold, and delivered for funds to be used exclusively for the enumerated purposes. (Act 2011-565, p. 1084, §41.)
AL Code § 40-17-363 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 12 - Alabama Terminal Excise Tax Act.|Section 40-17-363 - Funding.

Section 40-17-363Funding.  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. (Act 2011-565, p. 1084, §46.)
AL Code § 40-17-370 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 12A - The Rebuild Alabama Act.|Section 40-17-370 - Levy, Administration, and Collection of Additional Excise Tax.

Section 40-17-370Levy, administration, and collection of additional excise tax.  (a) Effective for tax periods beginning after August 31, 2019, an additional excise tax of six cents ($0.06) is imposed on each net gallon of gasoline and diesel fuel. (b) Effective October 1, 2020, this additional excise tax is increased by two cents ($.02) to eight cents ($0.08) on each net gallon of gasoline and diesel fuel. (c) Effective October 1, 2021, this additional excise tax is increased by two cents ($.02) to ten cents ($0.10) on each net gallon of gasoline and diesel fuel. (d) Beginning October 1, 2023, and on July 1 of every other year thereafter, the excise tax rate provided in this section shall be adjusted by the percentage change in the yearly average of the National Highway Construction Cost Index (NHCCI) issued by the U. S. Federal Highway Administration (FHWA) for the most recent 12-month period ending December 31, compared to the base year average, which is the average for the 12-month period ending December 31, 2020 and rounded to the nearest whole cent. The maximum amount of increase or decrease in the excise tax rate shall not exceed $.01 per net gallon of gasoline or diesel fuel and shall take effect every other year. The Department of Revenue shall notify each terminal supplier, position holder, licensed distributor, and importer of the tax rate adjustment applicable under this subsection on or before March 1. (e) This additional excise tax shall be levied, administered, and collected in accordance with Article 12, provided that the due date for payment and filing of returns for all motor fuel taxes, including the additional amounts levied in this article, shall be the 20th day of the month following the month in which the tax accrues, except as otherwise provided in Section 40-17-340 (d), and the bond required under Section 40-17-335 (a)(1) shall not exceed three million dollars ($3,000,000). The net tax proceeds, after the cost of collection and distribution to the Alabama Highway Finance Corporation authorized by this article shall be distributed to the state and to each county and municipality for transportation infrastructure purposes in accordance with this article. (Act 2019-2, 1st Sp. Sess., §6.)
AL Code § 40-17-382 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 13 - Local Electronic Single Point of Filing Program.|Section 40-17-382 - Authorization and Use of System.

Section 40-17-382THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.  (a) All local taxing jurisdictions in the state shall authorize use of the system for any taxpayer required to file a return for a local motor fuel tax calculated on a per gallon basis and remit the tax payments. The return shall include, but not be limited to, the name of the store, the physical address of the store, the sales tax number of each store, the number of gallons of excise taxable motor fuel sold by the distributor to the store, the local excise tax paid, and any other information required by the department. Any taxpayer using the 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 method of payment accepted by the local taxing jurisdiction or its designee for which payment is being made. (b) Not later than June 30, 2019, each local taxing jurisdiction shall provide the department with necessary information to allow all motor fuel 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 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 system serving as a conduit only. (c) No taxpayer shall be required to use the system for tax return filing and remittance of local motor fuel taxes; provided, however, any taxpayer using the system shall comply with this article and any rules adopted by the department for the administration of this article. Additionally, any taxpayer using the system shall comply with any rule of the local taxing jurisdiction regarding the audit, enforcement, and administration of the local motor fuel tax. (d) The local motor fuel tax return and payment submitted through this system shall be due on or before the 20th day of the month next succeeding the month in which the tax accrues. No local motor fuel tax return or payment shall be accepted through this system after the due date prescribed herein. A taxpayer who is required to submit a local motor fuel tax return and payment after the due date prescribed herein shall file a return and make any payment directly to that local taxing jurisdiction or its designee. (e) All petitions for refunds of taxes paid through the system shall be made to the local taxing jurisdiction. (Act 2018-469, §3.)
AL Code § 40-17-383 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 13 - Local Electronic Single Point of Filing Program.|Section 40-17-383 - Local Motor Fuel Tax Advisory Committee.

Section 40-17-383THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.  (a)(1) To ensure that local taxing jurisdictions have meaningful input into the development and operation of the system, a Local Motor Fuel Tax Advisory Committee is established to review the design and operation of the system and to make recommendations regarding system requirements and functionality to the Commissioner of Revenue. (2) The committee shall consist of the following persons: a. Three representatives of county government, appointed by the Association of County Commissions of Alabama. b. Three representatives of municipal government, appointed by the Alabama League of Municipalities. c. Three representatives of the retail community, appointed by the Petroleum and Convenience Marketers of Alabama. d. The Commissioner of Revenue or his or her designee. e. One representative of a county and one representative of a municipality that levies a motor fuel tax appointed by the Speaker of the House of Representatives who shall be nonvoting members. f. One representative of the business community appointed by the President Pro Tempore of the Senate who shall be a nonvoting member. (3) The designating and appointing authorities shall coordinate their designations and appointments to assure the advisory committee is inclusive and reflects the racial, gender, geographic, urban, rural, and economic diversity of the state. (4) The committee members shall receive no compensation or reimbursement of expenses from the state for serving on the committee. (b) The committee shall meet with the Commissioner of Revenue and with other employees of the department as the commissioner deems appropriate. The initial meeting shall be at a time and place to be determined by the commissioner and shall be held not later than September 30, 2018. At the initial meeting, the committee shall organize itself and shall determine the timing and frequency of subsequent meetings. (c) The role of the committee shall be limited to providing input and recommendations on the development and functionality of the system related to the filing of motor fuel tax returns calculated on a per gallon basis and remittance of payments using the system. The committee shall not review the department's administration of state taxes, state-administered local taxes, or any other department matter beyond the system. (d) If the commissioner fails to act on recommendations made by the committee regarding the system, the committee, by majority vote, may appeal to the Legislative Council for a determination on whether the committee's recommendations shall be implemented. The determination of the Legislative Council shall be final. (Act 2018-469, §4.)
AL Code § 40-17-384 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 13 - Local Electronic Single Point of Filing Program.|Section 40-17-384 - Construction of Article.

Section 40-17-384THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.  Nothing in this article shall be construed to authorize the Department of Revenue to impose fees on the local taxing jurisdictions or their designees for the maintenance or operation of the system. (Act 2018-469, §1.)
AL Code § 40-18-1.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 1 - General Provisions.|Section 40-18-1.1 - Operating Rules.

Section 40-18-1.1Operating rules. (a) For purposes of this chapter, the statement that gain, loss, income, basis, earnings and profits, or any other item shall be determined in accordance with a specified section or sections of Title 26 United States Code (26 U.S.C.) or a specified federal public law (Pub. L. or P.L.) means that the principles set forth in such specified section or sections and the computations required by such section or sections shall be applied for purposes of this chapter, but shall be applied to the amounts of gain, loss, income, basis, earnings, and profits or other items determined for purposes of this chapter and not to such items for federal income tax purposes. (b) The Legislature hereby finds and declares that the adoption by this state for its personal and corporate income tax purposes of certain provisions of the laws of the United States relating to the determination of income for federal income tax purposes will (1) simplify preparation of state income tax returns by taxpayers, (2) improve enforcement of the state income tax laws through better use of information obtained from federal income tax audits, and (3) aid the interpretation of the state tax laws through increased use of federal judicial and administrative determinations and precedents. The Legislature does therefore declare that the amendments to this section are intended to accomplish the foregoing purposes. Accordingly, for the purposes of this chapter, the term "26 U.S.C." means the Internal Revenue Code, Title 26 of the United States Code, as in effect from time to time. (c) The Department of Revenue shall have the authority to prescribe rules and regulations necessary to implement the principles stated above in the enforcement of this chapter. (Acts 1985, No. 85-515, §5; Acts 1990, No. 90-583, p. 988, §2.)
AL Code § 40-18-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 1 - General Provisions.|Section 40-18-2 - Levied; Persons and Subjects Taxable Generally.

Section 40-18-2Levied; persons and subjects taxable generally. (a) In addition to all other taxes now imposed by law, there is hereby levied and imposed a tax on the taxable income, as defined in this chapter, which tax shall be assessed, collected, and paid annually at the rate specified herein and for each taxable year as hereinafter provided. Persons and subjects taxable under this chapter are: (1) Every individual residing in Alabama. (2) Every corporation domiciled in Alabama or licensed or qualified to transact business in Alabama. (3) Every corporation doing business in Alabama or deriving income from sources within Alabama, including income from property located in Alabama. (4) Every nonresident estate or nonresident trust receiving income from property owned or business transacted in Alabama. (5) Every resident estate and resident trust. (6) Every nonresident individual receiving income from property owned or business transacted in Alabama. (b) Every natural person domiciled in the State of Alabama, and every other natural person who maintains a permanent place of abode within the state or spends in the aggregate more than seven months of the income year within the state, shall be presumed to be residing within the state for the purposes of determining liability for income taxes under this chapter. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §373; Act 98–502, p. 1083, §1; Act 2006-114, p. 173, §2.)
AL Code § 40-18-2.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 1 - General Provisions.|Section 40-18-2.1 - Income of Foreign Missionary Exempt.

Section 40-18-2.1Income of foreign missionary exempt. All income earned from any missionary service rendered by a foreign missionary while he or she is physically present in a foreign country or countries for a minimum of 24 months and is employed or appointed by a church or other like religious organization is hereby exempted from any state income taxation or like taxation by whatever name called. (Acts 1984, 1st Ex. Sess., No. 84-816, p. 249.)
AL Code § 40-18-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 1 - General Provisions.|Section 40-18-3 - Income of Officers or Agents of the United States, Etc.

Section 40-18-3Income of officers or agents of the United States, etc. The salaries, fees, commissions or other income of officers or agents of the United States or its agencies and instrumentalities or its contractees, received from the United States or from its agencies and instrumentalities, shall be subject to income taxes levied by the State of Alabama as other income is taxed, but without discrimination, and only to the same extent and in the same manner as other income is taxed, insofar as the State of Alabama may be constitutionally or legally authorized to tax such income; provided, that money paid by the United States to a person as compensation for active service as a member of the armed forces of the United States in a combat zone designated by executive order of the President of the United States shall not be subject to income taxes levied by the State of Alabama for the calendar year 1965 or any subsequent year. (Acts 1939, No. 64, p. 94; Code 1940, T. 51, §374; Acts 1945, No. 34, p. 42; Acts 1953, No. 872, p. 1168; Acts 1965, 3rd Ex. Sess., No. 28, p. 236.)