reglab/housing_qa huggingface dataset:
AL Code § 40-23-12 (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 40-23-12 - Penalty for Willful Refusal to Make Reports or Permit Examination of Records.

Section 40-23-12Penalty for willful refusal to make reports or permit examination of records. Any person subject to the provisions of this division willfully refusing to make the reports herein required, or who shall refuse to permit the examination of his records by the Department of Revenue, or its duly authorized agents, shall be guilty of a misdemeanor, and upon conviction shall be fined not less than $50 nor more than $500 for each offense, and in addition may be imprisoned in the county jail for a period not to exceed six months. Each month of failure to make such reports shall constitute a separate offense, and each refusal of a written demand of the department to examine, inspect or audit such records shall constitute a separate offense. (Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §10.)
AL Code § 40-23-24 (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 40-23-24 - Itinerant Vendors to File Bond.

Section 40-23-24Itinerant vendors to file bond. For the purpose of securing the payment of any tax, penalties or interest due or which may become due under the provisions of this division, every itinerant vendor engaged in the business of selling tangible personal property at retail in this state is required to file a bond with the Department of Revenue, conditioned upon the payment of any tax, penalty or interest due or to become due under this division and upon faithful observance of the provisions of the division. Such bond shall be effective for a period of one year from date of issuance and shall be fixed by the department in an amount equal to the tax estimated due or to become due under the provisions of this division, but not less than $100 nor more than $1,000, and shall have a surety or sureties satisfactory to the department. It shall be filed with the department within 10 days after notice in writing has been issued by the commissioner or any person designated by him in writing for this purpose, and sent by registered or certified mail to the last known address of any itinerant vendor or has been personally served upon him by a duly accredited representative of the department. If such itinerant vendor fails to make any return due under this division or to pay any taxes or penalties due under this division or to keep books and records as required by this division or fails to perform any other duty or obligation imposed on him under this division, such bond shall thereupon be forfeited, and the department shall institute an action upon such bond in the name of the State of Alabama for the entire amount of said bond and costs. (Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §22.)
AL Code § 40-23-25 (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 40-23-25 - Person Selling Out or Quitting Business to File Return; Part of Purchase Money to Be Withheld.

Section 40-23-25Person selling out or quitting business to file return; part of purchase money to be withheld. Any person subject to the provisions hereof who shall sell out his business or stock of goods, or shall quit business, shall be required to make out the return provided for under Section 40-23-7 within 30 days after the date he sold out his business or stock of goods, or quit business, and his successor in business shall be required to withhold sufficient of the purchase money to cover the amount of said taxes due and unpaid until such time as the former owner shall produce a receipt from the Department of Revenue showing that the taxes have been paid, or a certificate that no taxes are due. If the purchaser of a business or stock of goods shall fail to withhold purchase money as above provided the taxes shall be due and unpaid after the 30-day period allowed, he shall be personally liable for the payment of the taxes accrued and unpaid on account of the operation of the business by the former owner. If in such cases the department deems it necessary in order to collect the taxes due the state, it may make a jeopardy assessment as provided in Chapter 29 of this title. (Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §23; Acts 1992, No. 92-186, p. 349, §66.)
AL Code § 40-23-27 (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 40-23-27 - Violator May Be Restrained From Continuing in Business.

Section 40-23-27Violator may be restrained from continuing in business. Any taxpayer who shall violate any of the provisions of this division may be restrained from continuing in business, and the proper prosecution shall be instituted in the name of the State of Alabama by its Attorney General, by the counsel of the Department of Revenue or under their direction by any district attorney of the state until such person shall have complied with the provisions of this division. (Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §25.)
AL Code § 40-23-28 (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 40-23-28 - Sales Tax an Additional Tax.

Section 40-23-28Sales tax an additional tax. The tax imposed by this division shall be in addition to all other licenses and taxes levied by law as a condition precedent to engaging in any business taxable hereunder, except as in this division otherwise specifically provided. (Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §26.)
AL Code § 40-23-30 (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 40-23-30 - Administration and Enforcement of Division; Appointment, etc., of Agents, Etc.

Section 40-23-30Administration and enforcement of division; appointment, etc., of agents, etc. The administration of this division is vested in and shall be exercised by the Department of Revenue, except as otherwise herein provided, and the enforcement of any of the provisions of this division in any of the courts of the state shall be under the jurisdiction and supervision of the department, and the department may require the assistance of, and act through the district attorney and the Attorney General of the state, and any legal counsel of the Department of Revenue. The department shall appoint as needed such agents, clerks and stenographers as may be necessary to enforce provisions of this division under the provisions of the merit system, who shall perform such duties as may be required, and such duly appointed and qualified agents are authorized to act for the department as it may direct and as is authorized by law. Before entering upon the duties of their office, all agents of the department for the administration of the sales tax shall execute to the State of Alabama a bond, to be approved by the Governor, in the amount of $5,000, for the faithful performance of their duties. (Acts 1943, No. 122, p. 123; Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §28; Acts 1961, Ex. Sess., No. 208, p. 2190.)
AL Code § 40-23-31 (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 40-23-31 - Department to Make Rules and Regulations.

Section 40-23-31Department to make rules and regulations. The Department of Revenue shall from time to time promulgate such rules and regulations for making returns and for ascertainment, assessment and collection of the tax imposed hereunder as it may be deemed necessary to enforce its provisions; and upon request shall furnish any taxpayer with a copy of such rules and regulations. The department may adopt rules and regulations providing for the issuance of permits to manufacturers to purchase tangible personal property without the payment to the vendor of the sales tax, and providing for such manufacturer to report and pay such tax directly to the department, in instances where the department determines that it is practically impossible at the time of purchase for such manufacturer or his vendors to determine with any degree of certainty the applicability of such tax, and that such provisions will facilitate and expedite the collection of the tax which may be due from such consumer; and such provisions may also be made applicable to persons engaged in the business of mining, quarrying, compounding or processing tangible personal property, railroads, transportation companies and others. (Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §29.)
AL Code § 40-23-34 (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 40-23-34 - Proceeds of Tax to Be Deposited in Treasury.

Section 40-23-34Proceeds of tax to be deposited in Treasury. All taxes or other funds received or collected by the Department of Revenue under the provisions of this division shall be without delay deposited in the Treasury. (Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §31.)
AL Code § 40-23-36 (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 40-23-36 - Discounts.

Section 40-23-36Discounts. (a) The Governor may, by executive order, authorize the Department of Revenue to provide by proper rules and regulations for the allowance of a discount, not to exceed five percent of the first $100 of taxes levied and two percent of the taxes levied over $100 by this division and due and payable to the state by any person licensed under the provisions hereof; provided, that no discount shall be authorized or allowed upon any taxes which are not paid before delinquency, as in this division provided. (b) For any taxes collected by the license holder on or after June 1, 1996, the Governor may, by executive order, authorize the Department of Revenue to provide by proper rules and regulations for a maximum discount amount or rate to any license holder and shall be limited to that amount or rate for each retail license holder regardless of the number of retail locations of that license holder within the state. (Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §34; Acts 1996, No. 96-785, p. 1459, §2; Act 2000-731, p. 1578, §2.)
AL Code § 40-23-37 (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 40-23-37 - Agricultural Machinery and Equipment - Tax Imposed; Rate.

Section 40-23-37Agricultural machinery and equipment - Tax imposed; rate. There is hereby levied, in lieu of the state sales tax levied by Section 40-23-2, a privilege or license tax against the person on account of the business activities engaged in and in the amount to be determined by the application of rates against gross sales, or gross receipts, as the case may be as follows: Upon every person, firm or corporation engaged or continuing within this state in the business of selling at retail any machine, machinery or equipment which is used in planting, cultivating and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock or poultry on farms, and the parts of such machines, machinery or equipment, attachments and replacements therefor which are made or manufactured for use on or in the operation of such machine, machinery or equipment, and which are necessary to and customarily used in the operation of such machine, machinery or equipment, an amount equal to one and one-half percent of the gross proceeds of the sale thereof; provided, that the one and one-half percent rate herein prescribed with respect to parts, attachments and replacements shall not apply to any automotive vehicle or trailer designed primarily for public highway use, except farm trailers used primarily in the production and harvesting of agricultural commodities. Where any used machine, machinery or equipment which is used in planting, cultivating and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock and poultry on farms is taken in trade or in a series of trades as a credit or part payment on a sale of a new or used machine, machinery or equipment, the tax levied herein shall be paid on the net difference, that is, the price of the new or used machine, machinery or equipment sold, less the credit for the used machine, machinery or equipment taken in trade. (Acts 1965, No. 383, p. 516, §1; Acts 1966, Ex. Sess., No. 405, p. 550; Acts 1973, No. 1072, p. 1826.)
AL Code § 40-23-38 (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 40-23-38 - Agricultural Machinery and Equipment - Enforcement; Application of Administrative Provisions of This Division.

Section 40-23-38Agricultural machinery and equipment - Enforcement; application of administrative provisions of this division. Section 40-23-37 shall be enforced by the Commissioner of Revenue and the Department of Revenue in the same way, and subject to the same rules and regulations as the state sales tax is enforced as provided in this division, and the administrative and enforcement provisions of this division shall be applicable to the enforcement of Section 40-23-37 to the same extent as in the collection and enforcement of the state sales tax. (Acts 1965, No. 383, p. 516, §2.)
AL Code § 40-23-39 (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 40-23-39 - Refund of Sales Taxes Paid on Certain Property Purchased in State for Export to Foreign Country; Certain Passenger Vehicles and Trucks Exempt From Sales and Use Taxes.

Section 40-23-39Refund of sales taxes paid on certain property purchased in state for export to foreign country; certain passenger vehicles and trucks exempt from sales and use taxes. (a) Notwithstanding any other provision of law, the purchaser of tangible property purchased in the state, with the intent that the property is to be retained in the state only temporarily and is solely for export to a foreign country, shall be entitled to a refund from the Department of Revenue against the total amount of all sales taxes paid if the purchaser's records reflect that it was the intent of the purchaser to use the property in a foreign country at the time of purchase and that, in fact, the property was exported from Alabama, and that when ocean transportation is required and scheduled service to the desired port overseas is available through the Port of Mobile, the Port of Mobile is used for shipment. This subsection shall apply to purchases made and stockpiled after July 1, 1996. (b) Notwithstanding subsection (a) or any other provision of law, the purchase of a new passenger vehicle or new truck with a gross weight not exceeding 8,000 pounds:  (1) which is manufactured in Alabama; (2) which is purchased by a nonresident of the United States; (3) which is delivered to the purchaser in Alabama by the manufacturer or an affiliated corporation; (4) which at the time of purchase the purchaser intends to export to and permanently license in a foreign country within 90 days after the date of delivery; and (5) for which the purchaser obtains a temporary metal license plate and a temporary registration certificate from the judge of probate or license commissioner of the county in which the manufacturer is located,  shall be exempt from all state sales and use taxes levied under this chapter and all municipal and county sales and use taxes. (c) This section shall be read in pari materia with all other vehicle registration laws, specifically, Section 32-6-210. (Acts 1996, No. 96-698, p. 1168, §1; Act 97-919, p. 3101, §§ 3, 4; Act 97-936, p. 504, §§3, 4.)
AL Code § 40-23-150 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 6 - Tax on Remote Sellers.|Division 1 - Application and Implementation.|Section 40-23-150 - Education Trust Fund Rainy Day Account.

Section 40-23-150Education Trust Fund Rainy Day Account.  Repealed by Act 2012-599, 1st Sp. Sess., §2, effective October 1, 2012. (Act 2001-1122, 4th Sp. Sess., p. 1190, §§1-3.)
AL Code § 40-23-170 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 6 - Tax on Remote Sellers.|Division 2 - Delegation to Discuss Sales and Use Tax Collection From Remote Sales.|Section 40-23-170 - Legislative Findings.

Section 40-23-170Legislative findings. The Legislature finds that the State of Alabama should participate in negotiations with other states to simplify and modernize tax administration in order to substantially reduce the burden of tax compliance for all sellers, to reduce the costs of the administration, and to provide a means by which sales and use taxes may be levied and collected from those remote sellers located outside of this state which deliver inside this state items sold through catalogs, Internet, and other means. (Act 2002-418, p. 1068, §1.)
AL Code § 40-23-171 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 6 - Tax on Remote Sellers.|Division 2 - Delegation to Discuss Sales and Use Tax Collection From Remote Sales.|Section 40-23-171 - Definitions.

Section 40-23-171Definitions. As used in this division, the following terms shall have the following meanings: (1) AGREEMENT. An interstate agreement for simplification and uniformity of taxation among member states in order to reduce the burden of tax compliance for sellers and for all types of commerce and to provide a means by which sales and use taxes may be collected from remote sellers. (2) REMOTE SELLER. An individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or other similar legal entity that sells tangible personal property or a service, but does not have nexus in this state. (3) SALES AND USE TAXES. Sales and use taxes and gross receipts taxes in the nature of a sales tax imposed pursuant to Alabama law. (4) STATE. A state of the United States and the District of Columbia. (Act 2002-418, p. 1068, §2.)
AL Code § 40-23-172 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 6 - Tax on Remote Sellers.|Division 2 - Delegation to Discuss Sales and Use Tax Collection From Remote Sales.|Section 40-23-172 - Delegates for Participation in Multistate Discussions.

Section 40-23-172Delegates for participation in multistate discussions. (a) There is created a delegation to participate in multistate discussions regarding the simplification and modernization of tax administration. Delegates shall be appointed as follows: (1) One representative of municipal government appointed by the Alabama League of Municipalities. (2) One representative of county government appointed by the Association of County Commissions of Alabama. (3) The Commissioner of the Alabama Department of Revenue or his or her designee. (4) One representative of the retail community appointed by the Alabama Retail Association. (5) One representative of the accounting profession appointed by the Alabama Society of Certified Public Accountants. (b) Delegates shall serve at the pleasure of the appointing authority. Delegates shall be reimbursed by the State of Alabama for all reasonable and necessary expenses in the discharge of their duties. (c) Delegates shall, by majority vote of the membership, make recommendations to the Legislature and to the Governor. (d) The delegation shall reflect the racial and ethnic diversity of the state. (Act 2002-418, p. 1068, §3.)
AL Code § 40-23-173 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 6 - Tax on Remote Sellers.|Division 2 - Delegation to Discuss Sales and Use Tax Collection From Remote Sales.|Section 40-23-173 - Duties of Delegates; Agreement.

Section 40-23-173Duties of delegates; agreement. (a) Delegates shall enter into multistate discussions on behalf of the State of Alabama to consider whether the state should enter into an agreement with one or more states to do the following: (1) Simplify and modernize tax administration in order to substantially reduce the burden of tax compliance for sellers and for all types of commerce and to provide a means by which sales and use taxes may be collected from remote sellers. (2) Establish requirements for multistate sellers. (b) The agreement may provide a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes from remote sellers under the duly adopted law of each state. No law of this state, nor the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement. No provision of this division, in whole or in part, invalidates or amends any provision of law in Alabama. Implementation of any condition of any agreement, whether adopted before, at, or after membership of this state in the agreement, must be made by law enacted by the Legislature of this state. (Act 2002-418, p. 1068, §4.)
AL Code § 40-23-174 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 6 - Tax on Remote Sellers.|Division 2 - Delegation to Discuss Sales and Use Tax Collection From Remote Sales.|Section 40-23-174 - Distribution of Proceeds.

Section 40-23-174Distribution of proceeds. (a) Should the enactment of a national agreement for the collection of sales and use taxes from remote sellers establish a single national tax rate on such remote sales or should the agreement provide for the State of Alabama to establish a single statewide rate on such remote sales, the proceeds shall be distributed as follows: (1) One-half of such proceeds shall be distributed to the State of Alabama of which 75% shall be deposited into the General Fund, and 25% shall be deposited into the Education Trust Fund. (2) One-quarter shall be distributed to the governing body of the municipality in which the delivery is made, if the delivery is made into a municipality. (3) The remainder shall be distributed to the county governing body in the county in which the delivery is made. (b) The tax proceeds distributed to a municipality or county shall be expended by the governing body of the municipality or county as required and provided by law for other sales and use tax proceeds levied and collected by the county or municipality including any bonded indebtedness. (Act 2002-418, p. 1068, §5; Act 2012-599, p. 1924, 1st Sp. Sess., §1.)