reglab/housing_qa huggingface dataset:
AL Code § 40-26-21 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26 - Transient Occupancy Tax.|Section 40-26-21 - Allowance of Discount of Taxes.

Section 40-26-21Allowance of discount of taxes. The Governor may, by executive order, authorize the state Department of Revenue to provide by proper rules and regulations for the allowance of a discount of taxes due and payable to the state by persons subject to the lodgings tax levied by this chapter, in the same manner and to the same extent as the discount allowed persons licensed under the provisions of Division 1 of Article 1 of Chapter 23 of this title. The discount provided for herein shall not exceed five percent of the first $100 of taxes levied and two percent of the taxes levied over $100 and due and payable to the state by persons subject to this chapter. It is provided, however, that the discount provided for herein shall be authorized or allowed only upon taxes which are paid before delinquency. (Acts 1956, 1st Ex. Sess., No. 96, p. 142.)
AL Code § 40-26A-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26A - Dog Race Track Pari-Mutuel Pool Tax.|Section 40-26A-1 - Definitions.

Section 40-26A-1Definitions. For the purpose of this chapter, the following terms shall have the respective meanings ascribed to them by this section except where the context clearly indicates a different meaning: (1) COMMISSIONER. The Commissioner of the Department of Revenue of the State of Alabama. (2) DEPARTMENT. The Alabama Department of Revenue. (3) PARI-MUTUEL. A system of betting on races whereby the winners divide the total amount bet, after deducting authorized taxes, fees and management expenses, in proportion to the sums wagered individually. (4) PARI-MUTUEL POOL. The total amount wagered under the pari-mutuel betting system in any particular race. (Acts 1988, 2nd Ex. Sess., No. 88-952, p. 575, §1.)
AL Code § 40-26A-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26A - Dog Race Track Pari-Mutuel Pool Tax.|Section 40-26A-2 - Tax Levied; Amount.

Section 40-26A-2Tax levied; amount. (a) In addition to any and all other taxes imposed by law, there is hereby levied, upon every person engaged in the business of operating a dog race track in the State of Alabama, a privilege tax of one percent of the pari-mutuel pool on all pari-mutuel races. (b) In addition to the tax levied by subsection (a) and in addition to any and all other taxes imposed by law, there is hereby levied, upon every person engaged in the business of operating a dog race track in the State of Alabama, a privilege tax of one percent of the pari-mutuel pool on all pari-mutuel races requiring the selection of three or more racers; provided that the commission received by said operator, after deducting local taxes in effect on September 28, 1988, shall not be reduced below the amount that said operator received prior to the imposition of this tax. (c) Notwithstanding the provisions of any local or general act to the contrary, any dog race track licensee authorized to conduct pari-mutuel racing shall be entitled to retain as a commission from the pari-mutuel pool (the "take out") an amount equal to 19 percent of all pari-mutuel pools where a bettor is required to select two or less racers and an amount equal to 21 percent where a bettor is required to select three or more racers. The tax levied in this section is not imposed to the extent that it would require a licensee to increase the commissions above said amounts in order to receive such tax from the pari-mutuel pool. (Acts 1988, 2nd Ex. Sess., No. 88-952, p. 575, §2; Acts 1989, No. 89-696, p. 1376.)
AL Code § 40-26A-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26A - Dog Race Track Pari-Mutuel Pool Tax.|Section 40-26A-3 - When Tax Due; Monthly Reports.

Section 40-26A-3When tax due; monthly reports. On or before the twentieth day of each month, every person on whom the taxes levied by this chapter are imposed shall render to the Department of Revenue, on a form prescribed by the department, a true and correct statement showing the pari-mutuel pool gross receipts of his race track operation for the next preceding month, together with such other information as the department may demand and require. At the time of making such monthly report such person shall compute and pay the amount of taxes shown to be due. (Acts 1988, 2nd Ex. Sess., No. 88-952, p. 575, §3.)
AL Code § 40-26A-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26A - Dog Race Track Pari-Mutuel Pool Tax.|Section 40-26A-5 - Failure to Make Reports.

Section 40-26A-5Failure to make reports. Any person subject to this chapter who shall fail to make any report required of him by the Department of Revenue or shall fail to keep any of the records required herein shall be guilty of a Class B misdemeanor. Each month of such failure shall constitute a separate offense. (Acts 1988, 2nd Ex. Sess., No. 88-952, p. 575, §5.)
AL Code § 40-26A-11 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26A - Dog Race Track Pari-Mutuel Pool Tax.|Section 40-26A-11 - Effect on Other Licenses and Taxes.

Section 40-26A-11Effect on other licenses and taxes. The taxes imposed by this chapter shall be in addition to all other licenses and taxes levied by law as a condition precedent to engaging in any business taxable hereunder. (Acts 1988, 2nd Ex. Sess., No. 88-952, p. 575, §11.)
AL Code § 40-26A-14 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26A - Dog Race Track Pari-Mutuel Pool Tax.|Section 40-26A-14 - Violators Restrained From Continuing in Business.

Section 40-26A-14Violators restrained from continuing in business. Any taxpayer who shall violate any of the provisions of this chapter 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 or, under their direction, by any circuit solicitor of the state until such person shall have complied with the provisions of this chapter. (Acts 1988, 2nd Ex. Sess., No. 88-952, p. 575, §14.)
AL Code § 40-26A-15 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26A - Dog Race Track Pari-Mutuel Pool Tax.|Section 40-26A-15 - Writ of Injunction Authorized.

Section 40-26A-15Writ of injunction authorized. If it is brought to the attention of the department that any taxpayer subject to this chapter is guilty of violating any of the provisions of this chapter, the department is hereby authorized and required, through lawfully authorized counsel, to proceed in the courts of the state to obtain a writ of injunction, which writ shall be granted by the court when applied for in the manner prescribed by law. The department, however, is hereby relieved of the requirement to furnish bond of any character. (Acts 1988, 2nd Ex. Sess., No. 88-952, p. 575, §15.)
AL Code § 40-26A-16 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26A - Dog Race Track Pari-Mutuel Pool Tax.|Section 40-26A-16 - Enforcement; Rules and Regulations of Chapter.

Section 40-26A-16Enforcement; rules and regulations of chapter. The Department of Revenue is hereby charged with the enforcement of the provisions of this chapter and is hereby authorized and empowered to prescribe, adopt, promulgate and enforce, rules and regulations, relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter, and the collection of taxes, penalties and interest imposed by this chapter. (Acts 1988, 2nd Ex. Sess., No. 88-952, p. 575, §16.)
AL Code § 40-26A-17 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 26A - Dog Race Track Pari-Mutuel Pool Tax.|Section 40-26A-17 - Appropriation for Administration and Enforcement; Disposition of Proceeds of Tax.

Section 40-26A-17Appropriation for administration and enforcement; disposition of proceeds of tax. (a) Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, and the cost of operation and management of said department, pertaining to the administration and enforcement of the provisions of this chapter, shall be deducted, as a first charge thereon, from the taxes collected under the provisions of this chapter; provided, however, that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to Sections 41-4-80 through 41-4-96, and limited to the amount appropriated to defray the expenses of operating said department for each fiscal year. (b) After payment of the aforesaid expenses, the balance of the taxes collected under the provisions of this chapter shall be deposited in the State Treasury to the credit of the State General Fund. (Acts 1988, 2nd Ex. Sess., No. 88-952, p. 575, §17.)
AL Code § 40-27-1.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 27 - Multistate Tax Compact.|Section 40-27-1.1 - "Business Income" Defined.

Section 40-27-1.1"Business income" defined.  Notwithstanding any other provision of law to the contrary and specifically, Section 40-27-1, for purposes of Article IV of the Multistate Tax Compact, the term "business income" means income arising from transactions or activity in the course of the taxpayer's trade or business; or income from tangible or intangible property if the acquisition, management, or disposition of the property constitute integral parts of the taxpayer's trade or business operations; or gain or loss resulting from the sale, exchange, or other disposition of real property or of tangible or intangible personal property, if the property while owned by the taxpayer was operationally related to the taxpayer's trade or business carried on in Alabama or operationally related to sources within Alabama, or the property was operationally related to sources outside this state and to the taxpayer's trade or business carried on in Alabama; or gain or loss resulting from the sale, exchange, or other disposition of stock in another corporation if the activities of the other corporation were operationally related to the taxpayer's trade or business carried on in Alabama while the stock was owned by the taxpayer. A taxpayer may have more than one trade or business in determining whether income is business income. (Act 2001-1113, 4th Sp. Sess., p. 1178, §1.)
AL Code § 40-27-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 27 - Multistate Tax Compact.|Section 40-27-2 - State Representative on Multistate Tax Commission.

Section 40-27-2State representative on Multistate Tax Commission. The Commissioner of Revenue, State of Alabama, shall represent this state on the Multistate Tax Commission. (Acts 1967, No. 395, p. 982, §2.)
AL Code § 40-27-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 27 - Multistate Tax Compact.|Section 40-27-3 - Alternate State Representative.

Section 40-27-3Alternate state representative. The member representing this state on the Multistate Tax Commission may be represented thereon by an alternate designated by him. Any such alternate shall be a principal assistant of the member of the commission in the agency which the member heads. (Acts 1967, No. 395, p. 982, §3.)
AL Code § 40-27-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 27 - Multistate Tax Compact.|Section 40-27-4 - Counsel for State Representative.

Section 40-27-4Counsel for state representative. The counsel, state Department of Revenue, State of Alabama, or an assistant counsel of said department designated by him, shall serve as counsel for the member representing this state on the Multistate Tax Commission. (Acts 1967, No. 395, p. 982, §4.)
AL Code § 40-27-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 27 - Multistate Tax Compact.|Section 40-27-5 - Representatives From Subdivisions Affected by Compact.

Section 40-27-5Representatives from subdivisions affected by compact. The Governor, after consultation with representatives of local governments, shall appoint three persons who are representatives of subdivisions affected or likely to be affected by the Multistate Tax Compact. The member of the commission representing this state, and any alternate designated by him, shall consult regularly with these appointees in accordance with article VI 1 (b) of the compact. (Acts 1967, No. 395, p. 982, §5.)
AL Code § 40-27-6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 27 - Multistate Tax Compact.|Section 40-27-6 - Interstate Audits.

Section 40-27-6Interstate audits. Article VIII of the Multistate Tax Compact relating to interstate audits shall be in force in and with respect to the State of Alabama. (Acts 1967, No. 395, p. 982, §6.)
AL Code § 40-28-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 28 - Distribution of Payments Made in Lieu of Taxes.|Section 40-28-1 - Definitions.

Section 40-28-1Definitions. The following words, terms and phrases, where used in this chapter, shall have the following respective meanings, except where the context clearly indicates a different meaning: (1) T.V.A. The Tennessee Valley Authority. (2) A.B.C. The Alcoholic Beverage Control Board. (3) A.B.C. PAYMENTS. Any moneys which are distributed by law to the several local governments from the taxes and/or profits of the Alcoholic Beverage Control Board. (4) BOOK VALUE. The value that T.V.A. carries on its books for its property. (5) INDUSTRIAL POWER SALES. That power which is sold by T.V.A. directly to individual concerns as reported and determined by T.V.A. (6) IN-LIEU-OF-TAXES PAYMENTS. Those payments made directly to the state of Alabama and not to local governments or distributors under federal statute (16 USC, §831) by T.V.A. which are in lieu of all taxes to all levels of government in Alabama. (7) PROPERTY. The property of T.V.A. allocated to or associated with the power program of T.V.A. as reported by T.V.A. (8) SERVED or T.V.A.-SERVED. Provided power that is produced by T.V.A. and sold through municipal or cooperative distributors or T.V.A. as reported by T.V.A. (9) WET. The local governments in areas which permit the sale of alcoholic beverages. (10) DRY. The local governments in areas which prohibit the sale of alcoholic beverages. (Acts 1979, No. 79-786, p. 1425, §1.)
AL Code § 40-28-3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 28 - Distribution of Payments Made in Lieu of Taxes.|Section 40-28-3 - Counties to Share Payments With Municipalities Served by t.v.a.; Basis for Allocation of Payments to Counties Served by t.v.a.

Section 40-28-3Counties to share payments with municipalities served by T.V.A.; basis for allocation of payments to counties served by T.V.A. (a) Distribution of the in-lieu-of-taxes payments of T.V.A. by the state to the served counties shall be made to the governing bodies of served counties. Any county receiving a share of said payments that has within its boundaries a municipality or part thereof that is served in whole or in part by T.V.A. shall share in the county's payments with said municipality receiving the same amount as the ratio of T.V.A.-served population of the municipality bears to the T.V.A.-served population of the entire county. However, the Legislature may, by general or local laws, prescribe other distribution within such counties to local governments and/or public agencies therein. (b) The in-lieu-of-taxes payments distributed each year to the served counties shall be as follows: (1) Eighty percent of the amount of such distribution to the served counties shall be distributed among the counties in the same proportion that the amount of T.V.A. power sales revenue generated in that county less industrial power sales bears to the total amount of T.V.A. power sales revenue generated in all counties less industrial power sales in all served counties. (2) Ten percent of the amount of such distribution to the served counties shall be distributed among the counties in the same proportion that the book value amount of the T.V.A.'s property in each county bears to the total book value of all T.V.A.'s property in all counties served by the T.V.A. (3) Ten percent of the amount of such percentage of payments shall be distributed among the counties in the same proportion that the T.V.A.'s industrial power sales in each county bears to the total amount of T.V.A.'s industrial power sales in all served counties of the state. (Acts 1978, 2nd Ex. Sess., No. 92, p. 1786, §2; Acts 1979, No. 79-786, p. 1425, §3.)
AL Code § 40-28-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 28 - Distribution of Payments Made in Lieu of Taxes.|Section 40-28-4 - When Payments to Be Made to Counties by State; Manner of Making Payments.

Section 40-28-4When payments to be made to counties by state; manner of making payments. Payments by the state to the counties pursuant to this chapter will be made within 30 days after the state Department of Revenue receives each payment from T.V.A., and such payments shall be made by warrants drawn by the Comptroller upon said T.V.A. funds in the State Treasury and in such amounts as certified by the Department of Revenue. (Acts 1978, 2nd Ex. Sess., No. 92, p. 1786, §3; Acts 1979, No. 79-786, p. 1425, §4.)
AL Code § 40-28-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 28 - Distribution of Payments Made in Lieu of Taxes.|Section 40-28-5 - Reallocation of Certain Liquor Tax Revenues.

Section 40-28-5Reallocation of certain liquor tax revenues. (a) Beginning with the fiscal year ending September 30, 2010, the Public Welfare Trust Fund, the Special Mental Health Fund, and the State General Fund shall annually receive the same amount of revenue from the state taxes on spirituous and vinous liquors pursuant to Sections 28-3-201, 28-3-202, 28-3-203, 28-3-204, and 28-3-205, respectively, that such entities received for the fiscal year ending September 30, 2009, until the annual growth in such receipts above this amount equals the amount of T.V.A. payments distributed to the dry counties and municipalities therein pursuant to subsection (c)(1) of Section 40-28-2, for the fiscal year ending September 30, 2009. Thereafter, in addition to the above amounts, the Public Welfare Trust Fund, the Special Mental Health Fund, and the State General Fund shall annually receive the amount of growth in those liquor tax receipts that exceeds the amount of T.V.A. payments distributed to the dry counties and municipalities therein pursuant to subsection (c)(1) of Section 40-28-2, for the fiscal year ending September 30, 2009. (b) Beginning with the fiscal year ending September 30, 2010, an amount up to the amount of T.V.A. payments distributed to the dry counties and municipalities therein pursuant to subsection (c)(1) of Section 40-28-2, for the fiscal year ending September 30, 2009, of the growth in state taxes on spirituous and vinous liquors provided in subsection (a) above shall be distributed to the dry counties and municipalities therein that are not served by T.V.A. and that receive T.V.A. in-lieu-of-taxes payments pursuant to subsection (c)(1) of Section 40-28-2. Notwithstanding subsection (a), in addition to the distributions provided for in this subsection, the state shall distribute to the dry counties and dry municipalities therein each fiscal year from the state taxes on spirituous and vinous liquors an amount equal to the percentage growth in T.V.A. in-lieu-of-taxes payments received by the state. (c) In addition to the above distribution, for the fiscal year ending September 30, 2011, there shall be an adjustment to increase or decrease the amount of state taxes on spirituous liquors distributed to the non-served T.V.A. counties as necessary to make the total amount paid to such counties for the fiscal year ending September 30, 2011, equal to the amount of T.V.A. payments such counties would have received prior to the amended distribution provided in Act 2010-135. (Act 2010-135, p. 190, §2.)
AL Code § 40-29A-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29A - Alabama Tax Delinquency Amnesty Act.|Section 40-29A-1 - Short Title.

Section 40-29A-1Short title. This chapter shall be known as and may be cited as the "Alabama Tax Delinquency Amnesty Act of 2016". (Act 2015-555, 2nd Sp. Sess., §1.)
AL Code § 40-29A-2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29A - Alabama Tax Delinquency Amnesty Act.|Section 40-29A-2 - Definitions.

Section 40-29A-2Definitions. As used in this chapter, the following terms have the meaning ascribed to them in this section, except when the context clearly indicates otherwise:  (1) COMMISSIONER. The Commissioner of the Department of Revenue. (2) CONTACT or CONTACTED. Previous contact of any kind by the department or an agent of the department within five years prior to the initial written request for amnesty. This includes returns filed for the tax types included in the application for tax periods beginning before the look-back period. Contact includes, but is not limited to, with regard to potential liability for the type of tax identified in the amnesty application: receipt of a nexus questionnaire, an audit or notice of audit, payment of tax, registration for tax, registration with the Secretary of State, request for extension of time to file, making a payment of estimated tax, filing a return, and non-compliance issued in response to an application for a certificate of good standing or a certificate of compliance by the taxpayer, or on behalf of the taxpayer.  (3) COURIER. A messenger other than the United States Postal Service that delivers parcels, packages, and the like, containing returns, reports, and other documents or payments. (4) DEPARTMENT. The Department of Revenue. (5) LOOK-BACK PERIOD. The last three full tax years or 36 months of tax returns which are delinquent. (6) POSTMARK. An official mark made by the United States Postal Service on a piece of mail to cancel the stamp and to indicate the place and date of sending. (7) TAX PERIOD. Any period for which a tax return is required by law to be filed with the department. (8) TAXPAYER. Any individual or entity subject to any tax imposed by any law of the State of Alabama, payable to the State of Alabama, and collected by the department. (Act 2015-555, 2nd Ex. Sess., §2.)
AL Code § 40-29A-4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29A - Alabama Tax Delinquency Amnesty Act.|Section 40-29A-4 - Advertising Expenses; Disposition of Funds.

Section 40-29A-4Advertising expenses; disposition of funds. (a) The commissioner shall also retain an amount not to exceed two hundred fifty thousand dollars ($250,000) for advertising expenses from monies collected from taxes paid pursuant to this chapter. Such amount is appropriated to the department and shall be in addition to any and all other funds heretofore or hereafter appropriated, for the fiscal year beginning October 1, 2015. (b) After satisfaction of the requirements of Subsection (a), all remaining monies collected pursuant to this chapter shall be paid into the State Treasury and placed in the appropriate state funds for the specific tax collected pursuant to current law. (Act 2015-555, 2nd Sp. Sess., §4.)
AL Code § 40-29B-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 29B - Alabama Tax Delinquency Amnesty Act of 2018|Section 40-29B-1 - Short Title.

Section 40-29B-1THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MARCH 6, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.  This chapter shall be known as and may be cited as the Alabama Tax Delinquency Amnesty Act of 2018. (Act 2018-153, §1.)