reglab/housing_qa huggingface dataset:
AL Code § 40-18-79 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 2 - Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.|Division 1 - General Provisions.|Section 40-18-79 - Overpayment of Tax.

Section 40-18-79Overpayment of tax. Where there has been an overpayment of any tax imposed under Section 40-18-71 or 40-18-80, the amount of such overpayment, if a petition for refund is timely filed or the department otherwise allows an automatic refund within that period, may be credited against any income tax or installment thereof then due from the taxpayer, and any balance shall be refunded to the taxpayer or if the taxpayer's bank or other financial institution, pursuant to the State Financial External Lead Program or any other similar program selected by the department, certifies a petition for reimbursement that it has credited the taxpayer's account in the amount of the refund due the taxpayer because the taxpayer's refund was erroneously reversed by the department, then the balance shall be paid to the bank or other financial institution as reimbursement. Any costs or reimbursement incurred shall be paid from the same funds to which income tax revenues are deposited. (Acts 1955, No. 289, p. 661, §10; Acts 1957, No. 393, p. 539; Acts 1992, No. 92-186, p. 349, §56; Act 2017-227, §3.)
AL Code § 40-18-80 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 2 - Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.|Division 1 - General Provisions.|Section 40-18-80 - (Effective for Tax Years Beginning After December 31, 2009) Payment of Estimated Tax by Individuals.

Section 40-18-80(Effective for tax years beginning after December 31, 2009) Payment of estimated tax by individuals. (a) Individuals. Individuals shall pay estimated income tax in accordance with 26 U.S.C. § 6654 except: (1) The provisions of 26 U.S.C. § 6654(d)(2)(C)(iii) and 26 U.S.C. § 6654(f)(2) shall not apply; (2) Five hundred dollars ($500) shall be substituted for the amount provided for in 26 U.S.C. § 6654(e)(1). (b) For the purposes of this section: (1) Section 40-18-2 shall be substituted when 26 U.S.C. § 6654 refers to Chapter 1 and Chapter 2; (2) Section 40-18-71 shall be substituted when 26 U.S.C. § 6654 refers to Section 31; (3) Sections 40-18-21(a), 40-18-132, 40-18-136, 40-18-194, 40-18-220, 40-18-243, and 41-23-24 shall be substituted when 26 U.S.C. § 6654 refers to part IV of subchapter A of Chapter 1; (4) Commissioner shall be substituted when 26 U.S.C. § 6654 refers to Secretary; (5) The terms alternative minimum taxable income and adjusted self-employment income referred to in 26 U.S.C. § 6654(d)(2)(C)(i) shall be ignored for Alabama purposes. (Acts 1955, No. 289, p. 661, §11; Acts 1983, No. 83-741, p. 1214, §2; Acts 1992, No. 92-186, p. 349, §57; Act 2001-1088, 4th Sp. Sess., p. 1095, §3; Act 2010-685, p. 1150, §1.)
AL Code § 40-18-80.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 2 - Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.|Division 1 - General Provisions.|Section 40-18-80.1 - (Effective for Tax Years Beginning After December 31, 2009) Payment of Estimated Tax by Corporations.

Section 40-18-80.1(Effective for tax years beginning after December 31, 2009) Payment of estimated tax by corporations. (a) Corporations. Corporations shall pay estimated income tax in accordance with 26 U.S.C. § 6655 except: The provisions of 26 U.S.C. § 6655(g)(1)(A)(ii) through (iv) shall not apply. (b) For the purposes of this section: (1) Section 40-18-2 shall be substituted when 26 U.S.C. § 6655 refers to Chapter 1; (2) The terms alternative minimum taxable income and modified alternative minimum taxable income referred to in 26 U.S.C. § 6655(e)(2)(B)(i) shall be ignored for Alabama purposes; (3) Section 40-18-31 shall be substituted when 26 U.S.C. § 6655 refers to Section 11; (4) The terms 1201(a) and subchapter L of Chapter 1 referred to in 26 U.S.C. § 6655(g)(1)(A)(i) shall be ignored for Alabama purposes; (5) Sections 40-18-35(e), 40-18-136, 40-18-194, 40-18-220, 40-18-243, and 41-23-24 shall be substituted when 26 U.S.C. § 6655(g)(1)(B) refers to part IV of subchapter A of Chapter 1; (6) Alabama Affiliated Group shall be substituted when 26 U.S.C. § 6655 refers to Controlled Group; (7) The term carrybacks referred to in 26 U.S.C. § 6655(g)(2)(B)(iii) shall be ignored for Alabama purposes; (8) Commissioner shall be substituted when 26 U.S.C. § 6655 refers to Secretary. (Act 2001-1088, 4th Sp. Sess., p. 1095, §4; Act 2010-568, p. 1150, §1.)
AL Code § 40-18-81 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 2 - Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.|Division 1 - General Provisions.|Section 40-18-81 - Optional Short Form Tax.

Section 40-18-81Optional short form tax. Any individual may elect to file a "short form" return provided by the Department of Revenue and pay any tax due; provided, that the individual does not have income from sources other than wages except for interest and dividend income of not more than $1,500. Items allowed on the short forms shall be determined by regulation under the provisions of the Alabama Administrative Procedure Act. (Acts 1955, No. 289, p. 661, §12; Acts 1965, No. 748, p. 1354, §2; Acts 1982, No. 82-465, p. 759, §9; Acts 1982, 1st Ex. Sess., No. 82-667, p. 85, §9; Act 98-502, p. 1083, §1.)
AL Code § 40-18-82 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 2 - Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.|Division 1 - General Provisions.|Section 40-18-82 - (Repealed Effective for Tax Years Beginning After December 31, 2009) Estimated Tax.

Section 40-18-82(Repealed effective for tax years beginning after December 31, 2009) Estimated tax. Repealed by Act 2010-568, effective with tax years beginning December 31, 2009.  (Acts 1955, No. 289, p. 661, §13; Acts 1983, No. 83-741, p. 1214, §3; Acts 1993, 1st Ex. Sess., No. 93-852, p. 95, §6; Act 2001-1088, 4th Sp. Sess., p. 1095, §5.)
AL Code § 40-18-83 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 2 - Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.|Division 1 - General Provisions.|Section 40-18-83 - (Repealed Effective for Tax Years Beginning After December 31, 2009) Payment of Estimated Tax.

Section 40-18-83(Repealed effective for tax years beginning after December 31, 2009) Payment of estimated tax. Repealed by Act 2010-568, effective with tax years beginning December 31, 2009. (Acts 1955, No. 289, p. 661, §14; Acts 1983, No. 83-741, p. 1214, §4; Act 2001-1088, 4th Sp. Sess., p. 1095, §5.)
AL Code § 40-18-83.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 2 - Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.|Division 1 - General Provisions.|Section 40-18-83.1 - (Repealed Effective for Tax Years Beginning After December 31, 2009) Declaration and Payment of Estimated Tax by Corporations.

Section 40-18-83.1(Repealed effective for tax years beginning after December 31, 2009) Declaration and payment of estimated tax by corporations. Repealed by Act 2010-568, effective with tax years beginning December 31, 2009. (Acts 1983, No. 83-741, p. 1214, §5.)
AL Code § 40-18-84 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 2 - Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.|Division 1 - General Provisions.|Section 40-18-84 - Adjusted Gross Income.

Section 40-18-84Adjusted gross income. Repealed by Act 98-502, §2.  (Acts 1955, No. 289, p. 661, §15.)
AL Code § 40-18-85 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 2 - Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.|Division 1 - General Provisions.|Section 40-18-85 - (Repealed Effective for Tax Years Beginning After December 31, 2009) Estates and Fiduciaries.

Section 40-18-85(Repealed effective for tax years beginning after December 31, 2009) Estates and fiduciaries. Repealed by Act 2010-568, effective with tax years beginning December 31, 2009. (Acts 1955, No. 289, p. 661, §17.)
AL Code § 40-18-90 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 2 - Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.|Division 2 - Wage Winnings Withholding Tax.|Section 40-18-90 - Definitions.

Section 40-18-90Definitions. As used in this division, the following terms shall have the following meanings, respectively, unless the context clearly indicates otherwise: (1) PERSON. Individuals, firms, partnerships, companies, corporations, associations, trustees, receivers, the State of Alabama, and any of its agencies, authorities, boards, bureaus, commissions, departments, and instrumentalities, each incorporated municipality and any agencies, authorities, boards, bureaus, commissions, and departments of such municipalities, and the several counties of the State of Alabama and any agencies, authorities, boards, bureaus, commissions, and departments of such counties, and any other political subdivisions of the State of Alabama by whatever name or description. (2) STATE. The State of Alabama. (3) WINNINGS SUBJECT TO WITHHOLDING. Proceeds from a wagering transaction in those amounts and sources as defined in 26 U.S.C. §3402, as amended from time to time. (4) PROCEEDS FROM A WAGER. Those proceeds as described in 26 U.S.C. §3402, as amended from time to time. (5) WAGERING TRANSACTION. A wagering transaction as described in 26 U.S.C. §3402, as amended from time to time. (Acts 1988, 2nd Ex. Sess., No. 88-952, p. 575, §1.)
AL Code § 40-18-91 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 18 - Income Taxes.|Article 2 - Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.|Division 2 - Wage Winnings Withholding Tax.|Section 40-18-91 - Wager Proceeds; Withholding of State Income Tax.

Section 40-18-91Wager proceeds; withholding of state income tax. (a) Each person making any payment of proceeds from a wager which constitutes "winnings subject to withholding" as defined by Section 40-18-90, shall deduct and withhold income tax in the amount of five percent of the payment. (b) Each person making withholding of state income taxes as required by this division shall remit the same to the state Revenue Department in the same manner and at the same time as that provided for payments of other withheld income taxes as set out in Article 2, Chapter 18, of this title, and shall be subject to the same penalties as provided therein. Each person required to make withholding of state income taxes, who shall fail to do so, shall be personally liable for all amounts required to be withheld as provided in Sections 40-18-74, 40-18-76, 40-29-73 and 40-29-111. (c) Any person receiving proceeds from a wager which constitutes winnings subject to withholding shall furnish the payer a statement, made under the penalties of perjury, which contains such information as shall be designated by the state Revenue Department as necessary to identify the recipient for tax compliance purposes. (d) The payer shall furnish to the recipient a statement of the amount of winnings subject to withholding and the amount of tax withheld in accordance with procedures which shall be established by the state Revenue Department. Furthermore, the payer shall report to the Department of Revenue the payment of all such proceeds from wagers in those amounts as the same are required to be reported pursuant to 26 U.S.C. §6041, as amended from time to time. (e) Each person for whom income tax was withheld pursuant to this division shall be entitled to a credit therefor against any income tax liability due this state as imposed by Chapter 18, Title 40. (Acts 1988, 2nd Ex. Sess., No. 88-952, p. 575, §18.)
AL Code § 40-23-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 1 - Sales Tax.|Division 1 - General Provisions.|Section 40-23-3 - Exclusion of Certain Municipal Privilege License Taxes.

Section 40-23-3Exclusion of certain municipal privilege license taxes. Municipal privilege license taxes which are levied and collected by the application of a flat percentage rate of gross sales, or gross receipts from sales, and which are passed on directly by the licensee-seller to the purchaser-consumer shall be excluded from gross sales, or gross receipts, as the case may be, in the computation of the sales tax levied by this state, under the provisions of this division. (Acts 1961, No. 652, p. 790; Acts 1962, Ex. Sess., No. 140, p. 181.)
AL Code § 40-23-4.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 1 - Sales Tax.|Division 1 - General Provisions.|Section 40-23-4.1 - Certain Drugs Exempt.

Section 40-23-4.1Certain drugs exempt. (a) The term "drugs" shall include any medicine prescribed by physicians when the prescription is filled by a licensed pharmacist, or sold to the patient by the physician, for human consumption or intake. (b) In addition to any and all items exempt from gross sales tax, certain drugs, as defined in subsection (a) of this section, shall be exempt from state gross sales taxes as defined in Section 40-23-2. (Acts 1981, No. 81-663, p. 1084.)
AL Code § 40-23-4.2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 1 - Sales Tax.|Division 1 - General Provisions.|Section 40-23-4.2 - Food Stamp Purchases Exempt.

Section 40-23-4.2Food stamp purchases exempt. (a) As used in this section the following terms shall have the following meanings: (1) FOOD STAMPS. The stamps provided by the United States Department of Agriculture for issuance to qualified recipients under the federal Food Stamp Act, 7 U.S.C. §2011 et seq. (2) FOOD STAMP SALES TAX AMENDMENT. Section 1505 of the Food Security Act of 1985 (Public Law 99-198) which amended 7 U.S.C. §2013(a) and provides that a state may not participate in the food stamp program if state or local taxes are collected on purchases of food made with food stamps. (b) It is hereby declared by the Legislature that this exemption is enacted in response to the coercive threat of Congress contained in the Food Stamp Sales Tax Amendment in order to insure that all eligible citizens within the State of Alabama will continue to receive food stamp benefits; that the State of Alabama has challenged the constitutionality of the Food Stamp Sales Tax Amendment and the case is currently pending in the federal courts; and that it is intended that this exemption shall remain in effect only so long as federal law requires such exemption in order for Alabama citizens to be entitled to receive food stamp benefits. (c) All purchases made with food stamps shall be exempt from state, county and municipal sales and use taxes. (d) If, at any time after the passage of this section, the Food Stamp Sales Tax Amendment is either ruled unconstitutional or unenforceable by a federal court, or is repealed by Congress, then the provisions of this section shall immediately become inoperative, null and void and automatically repealed. (Acts 1987, No. 87-580, p. 927, §§1-4.)
AL Code § 40-23-4.3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 1 - Sales Tax.|Division 1 - General Provisions.|Section 40-23-4.3 - Exemption Form for Certain Agricultural Purposes.

Section 40-23-4.3Exemption form for certain agricultural purposes. In connection with the purchases of tangible personal property described in subdivisions (2), (4), and (22) of subsection (a) of Section 40-23-4, and therefore exempt from taxation as therein provided, the filing by the purchaser at retail of such property with the seller of a certificate in substantially the following form shall relieve the seller of any obligation to collect tax under Chapter 23 of this title with respect to the sales described therein:Exemption Certification RespectingFertilizers, Insecticides, Fungicides, and Seedlings The undersigned__________________________________ (name) (address) _______________________, hereby certifies that the items of(SCS Farm number, if available)tangible personal property purchased by the undersigned on this date from____________________ (itemized receipt attached) will be used (name of retailer) for the purposes described in subdivisions (2), (4), or (22) of subsection (a) of Section 40-23-4, in such manner as will render the aforesaid purchase(s) exempt from sales or use taxation under the laws of Alabama. The undersigned is aware that liability to pay any such tax ultimately determined to be applicable with respect to the items so purchased will be the exclusive responsibility of the undersigned. _________________________________________(Signature)(Date) The seller shall furnish a copy of said certificate, with receipt attached, to the purchaser and must retain the original thereof for examination by the Department of Revenue for a period of not less than one year from the date thereof. (Acts 1992, No. 92-343, p. 720, §4.)
AL Code § 40-23-4.4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 1 - Sales Tax.|Division 1 - General Provisions.|Section 40-23-4.4 - Exemption Form for Equipment for Certain Commercial Fishing Vessels.

Section 40-23-4.4Exemption form for equipment for certain commercial fishing vessels. In connection with the purchase of material, equipment, or machinery for commercial fishing vessels described in subdivision (13) of subsection (a) of Section 40-23-4, and therefore exempt from taxation under that section, the filing by the purchaser at retail of the material, equipment, or machinery with the seller of a certificate in substantially the following form shall relieve the seller of any obligation to collect tax under Chapter 23 of this title with respect to the sales described in that chapter: Exemption certification respecting material, equipment, or machinery which, at any time, enters into and becomes a component part of commercial fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard and licensed by the State of Alabama Department of Conservation and Natural Resources. The undersigned __________________________, (name) (address) hereby certifies that the items of tangible personal property purchased by the undersigned on this date from _________________ (name of retailer) (itemized receipt attached) will be used for the purposes described in subdivision (13) of Section 40-23-4, Code of Alabama 1975, for commercial fishing vessels in a manner that shall render the aforesaid purchase exempt from sales or use taxation under the laws of Alabama. The undersigned is aware that liability to pay any tax ultimately determined to be applicable with respect to the items so purchased will be the exclusive responsibility of the undersigned. _____________ _________________  (Signature) (Date) The seller shall furnish a copy of the certificate, with receipt attached, to the purchaser, and retain the original certificate for examination by the Department of Revenue for a period of not less than one year from the date of the certificate. (Act 2010-511, p. 844, §1.)
AL Code § 40-23-6.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 1 - Sales Tax.|Division 1 - General Provisions.|Section 40-23-6.1 - Reasonable Cause for Suspension, Revocation, etc., of License.

Section 40-23-6.1Reasonable cause for suspension, revocation, etc., of license. (a) The commissioner, subject to the appeal provisions allowed in Chapter 2A, may suspend or revoke a license, or deny a license application or renewal, issued under Section 40-12-221, 40-23-6, or 40-23-66 for reasonable cause including the following: (1) Fraud practiced or any material misstatement in the license application. (2) Changes of conditions in ownership or business structure after a license is granted or the failure to engage in or continue to engage in business for which the license is issued. (3) Failure to comply with Chapter 12 and this chapter, or any rule adopted thereunder. (4) Failure to provide or maintain a surety bond as required in Section 40-23-6. (b) The Department of Revenue may adopt rules to administer this section. (Act 2019-253, §2.)
AL Code § 40-23-8 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 1 - Sales Tax.|Division 1 - General Provisions.|Section 40-23-8 - Cash Sales and Credit Collections to Be Reported.

Section 40-23-8Cash sales and credit collections to be reported. Any person taxable under this division, having cash and credit sales, may report such cash sales, and the taxpayer shall thereafter include in each monthly report all credit collections made during the month preceding, and shall pay the taxes due thereon at the time of filing such report, but in no event shall the gross proceeds of credit sales be included in the measure of the tax to be paid until collections of such credit sales shall have been made. (Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §6.)
AL Code § 40-23-9 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 1 - Sales Tax.|Division 1 - General Provisions.|Section 40-23-9 - Records to Be Kept.

Section 40-23-9Records to be kept. It shall be the duty of every person engaging or continuing in this state in any business for which a privilege tax is imposed by this division, to keep and preserve suitable records of the gross sales, gross proceeds of sales, and gross receipts or gross receipts of sales of such business and such other books or accounts as may be necessary to determine the amount of tax for which he is liable, under the provisions of this division. It shall be the duty of every person to keep and preserve all invoices of goods, wares, and merchandise purchased, for resale or otherwise, and all such books, invoices, and other records shall be open for examination by the Department of Revenue or its duly authorized agent. Any person selling both at wholesale and retail shall keep his books so as to show separately the gross proceeds of wholesale sales and the gross proceeds of retail sales. All sales shall be subject to tax in the absence of such separate records. (Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §7; Acts 1992, No. 92-186, p. 349, §65.)
AL Code § 40-23-10 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 1 - Sales Tax.|Division 1 - General Provisions.|Section 40-23-10 - Reports Under Oath.

Section 40-23-10Reports under oath. The monthly reports herein required to be made are not required to be made on oath, but wherever in this division any report is required to be sworn to, the same shall be sworn to by the taxpayer or his agent before some officer authorized to administer oaths, and any false statement to a material fact made with intent to defraud shall constitute perjury, and upon conviction thereof, the person so convicted shall be punished as provided by law. (Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §8.)
AL Code § 40-23-11 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 1 - Sales Tax.|Division 1 - General Provisions.|Section 40-23-11 - Penalty for Failure to Make Reports or Keep Records.

Section 40-23-11Penalty for failure to make reports or keep records. Any person subject to the provisions of this division who shall fail to make the reports or any of them, as herein required, or who shall fail to keep the records as herein required, shall be guilty of a misdemeanor, and upon conviction shall be fined not less than $25 nor more than $500 for each offense. Each month of such failure shall constitute a separate offense. (Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §9.)