reglab/housing_qa huggingface dataset:
AL Code § 40-14A-26 (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-26 - Remittance and Disposition of Tax.

Section 40-14A-26Remittance and disposition of tax. The tax levied by this article shall be due at the same time the return is due. Remittance of the tax levied by this article shall be made to the department at Montgomery, Alabama, for deposit to the State Treasurer of Alabama. In addition to all other appropriations heretofore or hereinafter made, there is hereby appropriated to the department for the fiscal year ending September 30, 2000, such amount as is reasonably required to offset its conversion costs as a first charge against the revenues from the tax levied by this article. The department and the Secretary of State shall each promulgate a regulation listing those persons who are authorized to execute the privilege tax return and the extension request, and the annual report, respectively, which shall permit the taxpayer's return preparer to execute any of those forms on behalf of the taxpayer. For all subsequent years, there shall be appropriated to the department as a first charge against the revenues from the tax levied by this article an amount that will offset its actual costs in the administration and regulation of this tax. The balance of the tax collected shall be distributed as follows: (a) For the fiscal year beginning October 1, 1999, and each fiscal year thereafter, each county shall receive an amount that would have been distributed to each county prior to the repayments required by settlement of litigation regarding audits conducted by the Alabama Department of Revenue from the franchise tax distributed under former Section 40-14-43 during the fiscal year ending September 30, 1999. Beginning with the fiscal year ending September 30, 2000, and for each fiscal year thereafter, each county's distribution shall be increased by three-quarters of one percent of the amount received by each county in the preceding year. (b) For the fiscal year beginning October 1, 1999, and each fiscal year thereafter, each county and each tax recipient agency or fund within the county shall receive an amount equal to the amount it received from the shares tax assessed under the procedures of former Article 4 of Chapter 14 with respect to the fiscal year ending September 30, 1999. Beginning with the fiscal year ending September 30, 2000, and for each fiscal year thereafter, each county's and recipient agency's or fund's distribution shall be increased by three-quarters of one percent of the amount received by each entity in the preceding year. (c) The balance remaining after the distributions in (a) and (b) above shall be deposited into the State General Fund. (Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2.)
AL Code § 40-14A-27 (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-27 - Dissolution, etc., of Corporations or Limited Liability Entities.

Section 40-14A-27Dissolution, etc., of corporations or limited liability entities. Whenever a corporation or a limited liability entity organized under the laws of this state is dissolved, terminated, liquidated, or otherwise wound-up, by an agreement or notice of the stockholders or owners of the limited liability entity filed in the office of the judge of probate of the county wherein the corporation or limited liability entity was organized, the judge of probate shall at once give notice to the department and Secretary of State of the dissolution event, with the name of the taxpayer and the date of dissolution, termination, liquidation, or other winding-up. When a dissolution of a corporation or limited liability entity organized under the laws of this state takes place by judgment of a court, upon the filing of a complaint under the laws of this state by the creditors, stockholders, the owners of the limited liability entity, or others, the clerk of the court shall at once notify the department and Secretary of State of such dissolution, termination, liquidation, or other winding-up. In any case where petitions are filed in any court by the creditors, stockholders, owners of the limited liability entity, or others for the dissolution, termination, liquidation, or other winding-up of the entity in case of insolvency of the taxpayer, the clerk of the court shall give notice of the civil action to the department so that the department may file a petition in the case in the court for the purpose of collecting any unpaid privilege tax owing by the taxpayer. (Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2.)
AL Code § 40-14A-28 (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-28 - Nonexemption From License or Privilege Tax.

Section 40-14A-28Nonexemption from license or privilege tax.  The payment of the tax levied by this article shall not exempt any taxpayer from the payment of any regular license or privilege tax required by law for engaging in or carrying on any business for which a license or privilege tax is required of individuals, firms or corporations. (Act 99-665, 2nd Sp. Sess., p. 131, §2.)
AL Code § 40-14A-29 (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-29 - Submission of Initial Tax and Report.

Section 40-14A-29 Submission of initial tax and report. (a) By domestic entities. Each corporation, limited liability entity, and disregarded entity organized under the laws of Alabama shall, within two and one-half months after its organization, file with the department an initial report setting out its name, address, and the name and address of its agent for service of process in Alabama and a return including payment of the tax levied by this article for the year of its organization. The report and return required by this section shall be made on forms prescribed by the department. (b) By foreign entities. Every corporation, limited liability entity, and disregarded entity organized under the laws of a jurisdiction other than Alabama shall, within two and one-half months after qualifying to do business in Alabama, file with the department an initial report setting forth its name and address, its principal place of business where organized, its principal place of business in Alabama, and the name and address of its agent for service of process in Alabama and a return including payment of the tax levied by this article for the first year of the taxpayer's qualification to do business in Alabama. The report and return required by this section shall be made on forms prescribed by the department. (Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2.)
AL Code § 40-14A-31 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14A - Alabama Business Privilege and Corporation Shares Tax of 1999.|Article 3 - Shares Tax.|Section 40-14A-31 - (Repealed for Taxable Years Beginning on or After January 1, 2002.) Levy of Tax.

Section 40-14A-31(Repealed for taxable years beginning on or after January 1, 2002.) Levy of tax. (a) There is hereby levied an annual shares tax on all corporations incorporated or organized under the laws of Alabama, qualifying or registering to do business, or doing business in Alabama, unless otherwise exempted in this article; provided that all assets and other items of a disregarded entity shall be taken into account in determining the shares tax base of its owner and the disregarded entity shall not be subject to the tax levied by this article. The tax shall accrue as of January 1, 2000, and on January 1 of every taxable year thereafter, or in the case of a taxpayer incorporated or organized during the year, qualifying to do business during the year, or beginning to do business in Alabama for the first time during the year, as of the date the taxpayer incorporated, organized, qualifies, or begins to do business in Alabama, as the case may be. Except as provided in the following sentence, the tax levied by this article for taxable years beginning on or after January 1, 2000, shall be levied at the rate of $5.30 per $1,000 of the taxable shares base and shall not be less than $0 nor exceed $500,000 for any taxpayer. The amount of tax levied by this section for the taxable year beginning January 1, 2001, shall be levied at the rate of $1.33 per $1,000 of the taxable shares base and shall not exceed $125,000 for any taxpayer. (b) If any taxpayer's first taxable year is less than 12 months because the taxpayer is organized or incorporated during the taxable year, or if any foreign corporation qualifies or registers or if the taxpayer begins to do business in this state during the taxable year, the amount of the tax levied by this article shall be determined in the manner specified in this article but apportioned to the short taxable year in the same proportion as the number of days in the short taxable year bears to 365, but in no event more than $500,000. (Act 99-665, 2nd Sp. Sess., §2; Act 2000-705, p. 1442, §2; repealed by Act 2000-705, §12.)
AL Code § 40-14A-32 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14A - Alabama Business Privilege and Corporation Shares Tax of 1999.|Article 3 - Shares Tax.|Section 40-14A-32 - (Repealed for Taxable Years Beginning on or After January 1, 2002.) Exemptions.

Section 40-14A-32(Repealed for taxable years beginning on or after January 1, 2002.) Exemptions. The tax levied by this article shall not apply to: (1) Financial institutions, as defined in Section 40-16-1, that are subject to the provisions of Chapter 16 as to the excise taxes levied on financial institutions; (2) Insurance companies that are subject to the premium taxes levied by Chapter 4A of Title 27; (3) Corporations, limited liability entities, companies, or associations whose property is assessed for taxation pursuant to the provisions of Chapter 21 and are also obligated to serve the general public; (4) Real estate investment trusts as defined in Chapter 13 of Title 10; and (5) Any corporation organized as a not-for-profit corporation that does not engage in any business other than holding title to property and paying the expenses thereof, including, without limitation, a property owner's association or a corporation organized solely to hold title to property on a temporary basis. (Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2; repealed by Act 2000-705, §12.)
AL Code § 40-14A-35 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14A - Alabama Business Privilege and Corporation Shares Tax of 1999.|Article 3 - Shares Tax.|Section 40-14A-35 - (Repealed for Taxable Years Beginning on or After January 1, 2002.) Filing of Returns.

Section 40-14A-35(Repealed for taxable years beginning on or after January 1, 2002.) Filing of returns. (a) Every corporation organized, incorporated, qualified, or registered under Alabama law or doing business in Alabama as of the first day of a calendar year shall file a return with the department. The return is due not later than March 15 of each year or, in the case of a taxpayer not in existence, not qualifying to do business, or not doing business in Alabama on January 1 of the taxable year, two and one-half months after the taxpayer either comes into existence, qualifies or registers to do business, or commences doing business in Alabama. In cases where receivers, trustees in bankruptcy, or assignees are operating the property or business of taxpayers, those receivers, trustees, or assignees shall file returns for the taxpayers in the same manner and form as the taxpayers are required to file returns. Any tax due on the basis of returns filed by receivers, trustees, or assignees shall be collected in the same manner as if collected from the taxpayers for whose business or property they have custody and control. The department may grant a reasonable extension of time for filing returns under rules and regulations prescribed by the department. No extension shall be for more than six months. (b) The shares tax provided in this article shall be reported on forms and in the manner as prescribed by the department. The failure to receive a form from the department shall not relieve a taxpayer from liability for any tax, penalty, or interest otherwise due. The tax due, as reported, shall constitute an admitted liability for that amount. The department may compute and assess additional tax, penalty, and interest against a taxpayer as provided in Chapter 2A. Interest on overpayments of shares tax will be computed and paid in the manner provided in Section 40-1-44(b)(1)b. (c) A corporation that is a member of an Alabama affiliated group that has elected to file a consolidated return pursuant to Section 40-18-39, if it is subject to the shares tax imposed by this article, shall file a separate return reporting and paying the tax as provided in this article without regard to other members of the affiliated group. (Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2; repealed by Act 2000-705, §12.)
AL Code § 40-14A-36 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14A - Alabama Business Privilege and Corporation Shares Tax of 1999.|Article 3 - Shares Tax.|Section 40-14A-36 - (Repealed for Taxable Years Beginning on or After January 1, 2002.) Remittance and Disposition of Tax.

Section 40-14A-36(Repealed for taxable years beginning on or after January 1, 2002.) Remittance and disposition of tax. The tax levied by this article shall be due at the same time the return is due. Remittance of the shares tax required by the above sections shall be made to the department at Montgomery, Alabama, for deposit to the State Treasurer of Alabama. In addition to all other appropriations heretofore or hereinafter made, there is hereby appropriated to the department for the fiscal year ending September 30, 2000, such amount as is reasonably required to offset its conversion costs as a first charge against the revenues from the tax levied by this article. For all subsequent years, there shall be appropriated to the department as a first charge against the revenues from the tax levied by this article an amount that will offset its actual costs in the administration and regulation of this tax. The balance of the shares tax collected shall be distributed each fiscal year to the State General Fund. (Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2; repealed by Act 2000-705, §12.)
AL Code § 40-14A-37 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14A - Alabama Business Privilege and Corporation Shares Tax of 1999.|Article 3 - Shares Tax.|Section 40-14A-37 - (Repealed for Taxable Years Beginning on or After January 1, 2002.) Dissolution, etc., of Corporations.

Section 40-14A-37(Repealed for taxable years beginning on or after January 1, 2002.) Dissolution, etc., of corporations. Whenever a corporation organized or incorporated under the laws of this state is dissolved, terminated, liquidated, or otherwise wound-up, by an agreement of the stockholders filed in the office of the judge of probate of the county wherein the corporation was organized, the judge of probate shall at once give notice to the department and Secretary of State of the dissolution event, with name of the taxpayer and the date of dissolution, termination, liquidation, or other winding-up. When a dissolution of a corporation organized or incorporated under the laws of this state takes place by judgment of a court, upon the filing of a complaint under the laws of this state by the creditors, stockholders, or others, the clerk of the court shall at once notify the department and Secretary of State of such dissolution, termination, liquidation, or other winding up. In any cases where petitions are filed in any court by the creditors, stockholders, or others for the dissolution, termination, liquidation, or other winding-up of a taxpayer in case of insolvency of the taxpayer, the clerk of the court shall give notice of the civil action to the department so that the department may file a petition in the case in the court for the purpose of collecting any unpaid shares tax owing by the taxpayer. (Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2; repealed by Act 2000-705, §12.)
AL Code § 40-14A-38 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14A - Alabama Business Privilege and Corporation Shares Tax of 1999.|Article 3 - Shares Tax.|Section 40-14A-38 - (Repealed for Taxable Years Beginning on or After January 1, 2002.) Nonexemption From License or Privilege Tax.

Section 40-14A-38(Repealed for taxable years beginning on or after January 1, 2002.) Nonexemption from license or privilege tax.  The payment of the shares tax levied by this article shall not exempt any taxpayer from the payment of any regular license or privilege tax required by law for the engaging in or carrying on any business for which a license or privilege tax is required of individuals, firms, or corporations. (Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2; repealed by Act 2000-705, §12.)
AL Code § 40-14A-41 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14A - Alabama Business Privilege and Corporation Shares Tax of 1999.|Article 4 - Exemptions.|Section 40-14A-41 - Applicability to Certain Entities Organized Before January 1, 1999.

Section 40-14A-41Applicability to certain entities organized before January 1, 1999. The taxes levied by this chapter shall not apply to any entity that was organized before January 1, 1999, was not subject to the franchise tax levied by former Chapter 14 of this title, and is entitled, pursuant to a contract entered into before January 1, 1999, to be indemnified for taxes upon net worth resulting from transactions or activities contemplated in the contract. (Act 99-665, 2nd Sp. Sess., p. 131, §2.)
AL Code § 40-14A-42 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14A - Alabama Business Privilege and Corporation Shares Tax of 1999.|Article 4 - Exemptions.|Section 40-14A-42 - Applicability to Certain Corporations Under Contract With Department of Economic and Community Affairs.

Section 40-14A-42Applicability to certain corporations under contract with Department of Economic and Community Affairs. The taxes levied by this chapter shall not apply to any corporation that is wholly or partially exempt from the franchise tax imposed by former Chapter 14 of this title because it is a party to a contract with the Department of Economic and Community Affairs under the authority of Section 41-23-30. (Act 99-665, 2nd Sp. Sess., p. 131, §2.)
AL Code § 40-14A-43 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 14A - Alabama Business Privilege and Corporation Shares Tax of 1999.|Article 4 - Exemptions.|Section 40-14A-43 - Applicability to Organizations Under 26 u.s.c.a. &Sect501(a).

Section 40-14A-43Applicability to organizations under 26 U.S.C.A. §501(a). The taxes levied by this chapter shall not apply to any organization described in 26 U.S.C. §501(a), any county, municipality, municipal corporation, or the State of Alabama, or any corporation or association owned solely by counties, municipalities, or the State of Alabama, any community chest, fund, or foundation, or any entity organized and operated exclusively for religious purposes, any homeowners association, any political party, political action committee, political campaign committee, or any agricultural cooperative. (Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705, p. 1442, §2.)
AL Code § 40-17-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 1 - Motor Fuel Tax.|Section 40-17-1 - Definitions.

Section 40-17-1Definitions. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1939, No. 590, p. 958, §1; Code 1940, T. 51, §665(1); Acts 1951, No. 902, p. 1539, §1; Acts 1953, No. 694, p. 947, §1; Acts 1980, No. 80-740, p. 1505; Acts 1992, 2nd Ex. Sess., No. 92-703, p. 172, §1; Acts 1995, No. 95-410, p. 881, §1.)
AL Code § 40-17-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 1 - Motor Fuel Tax.|Section 40-17-2 - Levied; Credit or Refund.

Section 40-17-2Levied; credit or refund. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1939, No. 590, p. 958, §2; Code 1940, T. 51, §665(2); Acts 1951, No. 902, p. 1539, §2; Acts 1953, No. 694, p. 947, §2; Acts 1955, 1st Ex. Sess., No. 42, p. 64; Acts 1971, No. 1727, p. 2889; Acts 1992, No. 92-205, p. 503, §1; Acts 1995, No. 95-410, p. 881, §1.)
AL Code § 40-17-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 1 - Motor Fuel Tax.|Section 40-17-5 - Tax to Be Paid and Statement Rendered Monthly.

Section 40-17-5Tax to be paid and statement rendered monthly. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1939, No. 590, p. 958, §5; Code 1940, T. 51, §665(5); Acts 1995, No. 95-410, p. 881, §1.)
AL Code § 40-17-6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 1 - Motor Fuel Tax.|Section 40-17-6 - Monthly Statement to Be Sworn To.

Section 40-17-6Monthly statement to be sworn to. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1939, No. 590, p. 958, §6; Code 1940, T. 51, §665(6); Acts 1995, No. 95-410, p. 881, §1.)
AL Code § 40-17-7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 1 - Motor Fuel Tax.|Section 40-17-7 - Adequate Records to Be Maintained.

Section 40-17-7Adequate records to be maintained. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1939, No. 590, p. 958, §7; Code 1940, T. 51, §665(7); Acts 1951, No. 851, p. 1479; Acts 1992, No. 92-186, p. 349, §47; Acts 1995, No. 95-410, p. 881, §1.)
AL Code § 40-17-8 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 1 - Motor Fuel Tax.|Section 40-17-8 - Forms for Statements and Reports; Cost of Enforcement.

Section 40-17-8Forms for statements and reports; cost of enforcement. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1939, No. 590, p. 958, §12; Code 1940, T. 51, §665(12); Acts 1951, No. 902, p. 1539, §6.)
AL Code § 40-17-9 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 1 - Motor Fuel Tax.|Section 40-17-9 - Failure to Make Reports or Keep Records.

Section 40-17-9Failure to make reports or keep records. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1939, No. 590, p. 958, §8; Code 1940, T. 51, §665(8); Acts 1951, No. 902, p. 1539, §3; Acts 1995, No. 95-410, p. 881, §1.)
AL Code § 40-17-13 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils.|Article 1 - Motor Fuel Tax.|Section 40-17-13 - Disposition of Proceeds of Tax.

Section 40-17-13Disposition of proceeds of tax. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. (Acts 1939, No. 590, p. 958, §13; Code 1940, T. 51, §665(13); Acts 1951, No. 838, p. 1469; Acts 1969, No. 786, p. 1416; Acts 1978, No. 581, p. 658.)