reglab/housing_qa huggingface dataset:
AL Code § 40-13-60 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 3 - Alabama Uniform Severance Tax Act.|Section 40-13-60 - Election to Exempt County From This Chapter.

Section 40-13-60Election to exempt county from this chapter.  Within 90 days after October 1, 2004, any county may elect to have the provisions of this article inapplicable to their county. Such election must be made by an affirmative, majority vote of the membership of the county commission so electing to exempt the county from the provisions of this article. Any county making such election shall not receive the proceeds or benefits of any tax collected under this article. Should any county, after electing to be exempted from this article, determine to have the provisions of this article apply to the county, then such county must repeal such previous election by a majority vote of the membership of the county commission and this article shall then apply to such county and the terms and provisions of this article, as amended, shall supersede and take precedence over any act or resolution of the county taxing the severance of materials within such county. Any election under this section shall be filed with the department.  (Act 2004-629, §11.)
AL Code § 40-13-61 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 3 - Alabama Uniform Severance Tax Act.|Section 40-13-61 - Violations; Penalties.

Section 40-13-61Violations; penalties. (a) Any person required by this article to make a return, pay a tax, keep records, or furnish information deemed necessary by the commissioner or the computation, assessment, or collection of the tax imposed by this article, who fails to make the return, pay the tax, keep the records, or furnish the information at the time required by law or regulation, in addition to other penalties provided by law, shall be guilty of a Class C misdemeanor and, upon conviction, shall be punished as provided by law. Each required procedure and each required record shall constitute a separate offense. (b) Any person who willfully or fraudulently makes and signs a return, not believing the return to be true and correct as to every material fact, shall be guilty of a Class C felony, and upon conviction, shall be punished as provided by law. Each return shall constitute a separate offense. Additionally, any person who willfully or fraudulently makes and signs a return shall be subject to the penalties prescribed for perjury under the laws of the state.  (c) If noncompliance with any provision of this article is due to any intent to evade payment, the person liable for the payment may be restrained and enjoined from severing severed material from any production unit from which severed material may be severed and sold and upon which the tax is due. (d) Proceedings to enforce this article shall be instituted in the name of the state by the Attorney General upon the request of the commissioner. (e) The assessment and collection of any tax imposed hereunder shall be governed by the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act, as amended. (f) For purposes of this section, in addition to its ordinary legal meaning and its defined meaning under this article, "person" includes an officer or employee of a corporation or a partner, member or employee of a partnership or limited liability entity that is under a duty to perform the act in respect to which the violation occurs.  (Act 2004-629, p. 1433, §12.)
AL Code § 40-13-80 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 4 - 2017 Coal Severance Tax.|Section 40-13-80 - (Repealed Effective August 1, 2019) Legislative Findings.

Section 40-13-80(Repealed effective August 1, 2019) Legislative findings. The Legislature makes the following findings: (1) The Legislature understands the need to properly fund state agencies in order to match federal funds for enforcement programs. (2) The Surface Mining Commission is the delegated agency in this state authorized to enforce the federal Office of Surface Mining (OSM) programs, with a 50 percent match required in order to access federal funds. (3) Due to very limited General Fund monies available, along with numerous mining companies going out of business over the last eight years which has reduced permit fees and other monies paid to the Surface Mining Commission, there is a need for increased funding from other sources in addition to permit fee increases. (Act 2017-369, §1.)
AL Code § 40-13-81 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 4 - 2017 Coal Severance Tax.|Section 40-13-81 - (Repealed Effective August 1, 2019) Definitions.

Section 40-13-81(Repealed effective August 1, 2019) Definitions. For the purposes of this article, the following words have the following meanings: (1) AFFILIATE. Any person directly or indirectly controlling greater than a 50 percent interest in any other person. (2) PERSON. Any individual, firm, partnership, corporation, association, or any other legal entity. (3) SEVER. Cutting, mining, stripping, deep mining, or otherwise taking or removing coal or lignite from the soil within the county. (4) TON. A short ton of 2,000 pounds. (Act 2017-369, §2.)
AL Code § 40-13-82 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 4 - 2017 Coal Severance Tax.|Section 40-13-82 - (Repealed Effective August 1, 2019) Levy and Collection of Tax; Disposition of Funds; Penalties.

Section 40-13-82(Repealed effective August 1, 2019) Levy and collection of tax; disposition of funds; penalties. (a) There is levied an additional excise and privilege tax on every person severing coal or lignite in this state in the amount of two and one-half cents ($0.025) per ton of coal or lignite severed by underground mining, and five cents ($0.05) per ton of coal or lignite severed by surface mining, except the maximum tonnage on which the severance tax is levied against a person and a person's affiliates shall not in the aggregate exceed two million tons per year. (b) The tax levied by this section shall be collected by the State Department of Revenue and shall be deposited in a special fund in the State Treasury to be used exclusively for the operation of the Surface Mining Commission. Monies in the fund are continuously appropriated to the commission and no money in the fund shall revert to the State Treasury at the end of a fiscal year. (c) Any person who fails to comply with this section shall be subject to a civil penalty to be assessed by the State Department of Revenue not to exceed one thousand dollars ($1,000) for each offense. (Act 2017-369, §3.)
AL Code § 40-13-83 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 13 - Minerals Severance Taxes.|Article 4 - 2017 Coal Severance Tax.|Section 40-13-83 - (Repealed Effective August 1, 2019) Repeal of Article.

Section 40-13-83(Repealed effective August 1, 2019) Repeal of article. This article is repealed August 1, 2019. (Act 2017-369, §4.)
AL Code § 40-14-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 1 - Admission of Foreign Corporations.|Section 40-14-1 - Qualification of Foreign Corporation.

Section 40-14-1Qualification of foreign corporation. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §339; Acts 1967, Ex. Sess., No. 169, p. 215, §2.)
AL Code § 40-14-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 1 - Admission of Foreign Corporations.|Section 40-14-2 - Statement Filed With Department of Revenue.

Section 40-14-2Statement filed with Department of Revenue. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §340; Acts 1992, No. 92-186, §33.)
AL Code § 40-14-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 1 - Admission of Foreign Corporations.|Section 40-14-3 - Payment of Admission Fee but Once.

Section 40-14-3Payment of admission fee but once. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §341.)
AL Code § 40-14-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 1 - Admission of Foreign Corporations.|Section 40-14-4 - Qualification of Foreign Corporation to Do Business in State; Payment of Interest and Penalties.

Section 40-14-4Qualification of foreign corporation to do business in state; payment of interest and penalties. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the supplement.  (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §342; Acts 1970, Ex. Sess., No. 34, p. 2657; Acts 1994, No. 94-245, p. 343, §4.)
AL Code § 40-14-21 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 2 - Permits.|Section 40-14-21 - Foreign Corporations.

Section 40-14-21Foreign corporations. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §345; Acts 1961, Ex. Sess., No. 49, p. 1905; Acts 1981, 2nd Ex. Sess., No. 81-1073, p. 320, §3; Acts 1994, No. 94-245, p. 343, §4.)
AL Code § 40-14-22 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 2 - Permits.|Section 40-14-22 - Domestic Corporations.

Section 40-14-22Domestic corporations. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §346; Acts 1961, Ex. Sess., No. 50, p. 1907; Acts 1981, 2nd Ex. Sess., No. 81-1073, p. 320, §4; Acts 1990, No. 90-242, p. 299, §1.)
AL Code § 40-14-23 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 2 - Permits.|Section 40-14-23 - How Statements Made.

Section 40-14-23How statements made. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the Code Commissioner's Notes in the supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §343; Acts 1992, No. 92-186, p. 349, §34.)
AL Code § 40-14-40 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 3 - Franchise Tax.|Section 40-14-40 - (Not Effective After December 31, 1999) Amount of Levy on Domestic Corporations.

Section 40-14-40(Not Effective After December 31, 1999) Amount of levy on domestic corporations. Every corporation organized under the laws of this state, except strictly benevolent, educational, or religious corporations, shall pay annually to the state an annual franchise tax based on its capital stock as follows: For the tax year beginningRate on each $1,000.00 of capital stockJanuary 1, 1984$10.00And all tax years thereafter$10.00 provided that in no event shall the amount paid by any corporation for annual franchise tax be less than the sum of $50. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §347; Acts 1955, 2nd Ex. Sess., No. 74, p. 191, §1; Acts 1971, 1st Ex. Sess., No. 103, p. 184, §1; Acts 1983, No. 83-745, p. 1233, §1.)
AL Code § 40-14-42 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 3 - Franchise Tax.|Section 40-14-42 - Corporations Merged or Consolidated.

Section 40-14-42Corporations merged or consolidated. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §349.)
AL Code § 40-14-43 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 3 - Franchise Tax.|Section 40-14-43 - Remittance of Tax.

Section 40-14-43Remittance of tax. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement.. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §350; Acts 1955, 2nd Ex. Sess., No. 74, p. 191, §3; Acts 1971, 1st Ex. Sess., No. 103, p. 184, §3; Acts 1973, No. 820, p. 1286; Acts 1983, No. 83-745, p. 1233, §1.)
AL Code § 40-14-44 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 3 - Franchise Tax.|Section 40-14-44 - Written Statement to Department of Revenue - Filing.

Section 40-14-44Written Statement to Department of Revenue - Filing. Repealed by Act 99-665, 2nd Sp. Sess., §9. As to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §351; Acts 1992, No. 92-186, p. 349, §35.)
AL Code § 40-14-46 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 3 - Franchise Tax.|Section 40-14-46 - One-Half Year Tax.

Section 40-14-46One-half year tax. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §353.)
AL Code § 40-14-47 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 3 - Franchise Tax.|Section 40-14-47 - Calendar Year Tax.

Section 40-14-47Calendar year tax. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §354; Acts 1961, Ex. Sess., No. 51, p. 1908; Acts 1990, No. 90-242, p. 299, §3; Acts 1992, No. 92-186, p. 349, §36.)
AL Code § 40-14-48 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 3 - Franchise Tax.|Section 40-14-48 - Reports to Department to Be Made Upon Blanks.

Section 40-14-48Reports to department to be made upon blanks. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §355; Acts 1992, No. 92-186, p. 349, §37.)
AL Code § 40-14-49 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 3 - Franchise Tax.|Section 40-14-49 - Dissolution of Corporations.

Section 40-14-49Dissolution of corporations. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §356.)
AL Code § 40-14-52 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 3 - Franchise Tax.|Section 40-14-52 - Does Not Affect Privilege License Tax.

Section 40-14-52Does not affect privilege license tax. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §359.)
AL Code § 40-14-53 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 3 - Franchise Tax.|Section 40-14-53 - Domestic Corporations - Franchise Tax Return Due Within 10 Days of Incorporation.

Section 40-14-53Domestic corporations - Franchise tax return due within 10 days of incorporation. Repealed by Act 99-665, 2nd Sp. Sess., §9. As to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §360; Acts 1992, No. 92-186, p. 349, §38.)
AL Code § 40-14-54 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 3 - Franchise Tax.|Section 40-14-54 - Foreign Corporations - Franchise Tax Return Due Within 10 Days of Qualification.

Section 40-14-54Foreign corporations - Franchise tax return due within 10 days of qualification. Repealed by Act 99-665, 2nd Sp. Sess., §9. As to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §361; Acts 1992, No. 92-186, p. 349, §39.)
AL Code § 40-14-55 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 3 - Franchise Tax.|Section 40-14-55 - Money Collected Paid Into Treasury.

Section 40-14-55Money collected paid into Treasury. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §362; Acts 1990, No. 90-242, p. 299, §5.)
AL Code § 40-14-56 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 3 - Franchise Tax.|Section 40-14-56 - Receivership or Trusteeship.

Section 40-14-56Receivership or trusteeship. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §363; Acts 1990, No. 90-242, p. 299, §6.)
AL Code § 40-14-58 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 3 - Franchise Tax.|Section 40-14-58 - Promulgation of Rules and Regulations to Administer and Enforce Taxes.

Section 40-14-58Promulgation of rules and regulations to administer and enforce taxes. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1990, No. 90-242, p. 299, §7.)
AL Code § 40-14-70 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 4 - Taxation of Corporate Shares of Stock.|Section 40-14-70 - Assessment and Collection.

Section 40-14-70Assessment and collection. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §25; Acts 1965, No. 391, p. 566; Acts 1965, 2nd Ex. Sess., No. 27, p. 42; Acts 1969, No. 1140, p. 2131; Acts 1973, No. 1172, p. 1978; Acts 1979, No. 79-666, p. 1170; Acts 1981, 1st Ex. Sess., No. 81-975, p. 154; Acts 1985, No. 85-413; Acts 1992, No. 92-186, p. 349, §40; Acts 1996, No. 96-551, p. 808, §1; Acts 1996, 2nd Ex. Sess., No. 96-861, p. 1671, §1.)
AL Code § 40-14-71.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 4 - Taxation of Corporate Shares of Stock.|Section 40-14-71.1 - Issuance of Conforming Regulations by Department of Revenue.

Section 40-14-71.1Issuance of conforming regulations by Department of Revenue. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1996, No. 96-551, p. 808, §2.)
AL Code § 40-14-72 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 4 - Taxation of Corporate Shares of Stock.|Section 40-14-72 - How Returns of Corporations Made; Effect of Failure to File Returns.

Section 40-14-72How returns of corporations made; effect of failure to file returns. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §27; Acts 1992, No. 92-186, p. 349, §41.)
AL Code § 40-14-73 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 4 - Taxation of Corporate Shares of Stock.|Section 40-14-73 - Corporations Paying Tax Need Not File List of Shareholders.

Section 40-14-73Corporations paying tax need not file list of shareholders. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §28.)
AL Code § 40-14-74 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14 - Corporations.|Article 4 - Taxation of Corporate Shares of Stock.|Section 40-14-74 - Provisions Not Applicable to Exempted Corporations.

Section 40-14-74Provisions not applicable to exempted corporations. Repealed by Act 99-665, 2nd Sp. Sess., § 9. As to effective date see the Code Commissioner's Notes in the code supplement. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §29.)
AL Code § 40-14A-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14A - Alabama Business Privilege and Corporation Shares Tax of 1999.|Article 1 - General Provisions.|Section 40-14A-2 - Operating Rules.

Section 40-14A-2Operating rules. (a) The taxpayer's net worth shall be determined for purposes of the taxes levied by this chapter in accordance with the accounting principles used in preparing the taxpayer's financial statements reported to its owners. If the taxpayer's financial statements are not prepared in accordance with generally accepted accounting principles, then net worth for such purposes shall be determined either on the same basis as it prepares its federal income tax return or as required by the appropriate regulatory agencies having jurisdiction. However, in the case of a taxpayer that is an insurer holding a certificate of authority to conduct an insurance business within the State of Alabama, net worth for such purposes shall be computed on the same basis as its financial statements are prepared in accordance with the requirements of the State of Alabama Insurance Department. (b) Net worth may be determined from the taxpayer's financial statements for its determination period if those financial statements reasonably reflect the financial condition of the taxpayer as of the January 1 following the determination period. (Act 99-665, 2nd Sp. Sess., p. 131, §2.)
AL Code § 40-14A-21 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14A - Alabama Business Privilege and Corporation Shares Tax of 1999.|Article 2 - Privilege Tax.|Section 40-14A-21 - Short Title.

Section 40-14A-21Short title. This article shall be known and may be cited as the "Alabama Business Privilege Tax Act of 1999." (Act 99-665, 2nd Sp. Sess., §2; Act 2000-705, p. 1442, §2.)