reglab/statecodes huggingface dataset:
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-1 - BOXING RULES › Section 810-11-1-.63 - Age Limit (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  41-9-90.1(3).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-1 - BOXING RULES › Section 810-11-1-.64 - Penalties (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  41-9-90.1(3).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-1 - BOXING RULES › Section 810-11-1-.65 - Suspensions (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  41-9-90.1(3).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-1 - BOXING RULES › Section 810-11-1-.66 - Fines (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  41-9-90.1(3).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-1 - BOXING RULES › Section 810-11-1-.67 - Admission Fees (Repealed)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  41-9-90.1(3).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.01 - Papers-Wrestling (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.02 - Officials (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.03 - Application For Permit (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.04 - Expiration Of Permit (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.05 - Expiration Of Licenses (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.06 - Inspector's Duties (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.07 - Good Order (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.08 - Encroachment Of Dates (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.09 - Application Forms (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.10 - Betting (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.11 - Announcements (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.12 - Sham Exhibitions (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.12.01 - Collusive Contests (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.13 - Passes (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.14 - Revocation Of Licenses (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.15 - Medical Examination (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.15.01 - Drinks Not To Be Sold In Bottles (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.16 - Failure To Appear (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.17 - Licenses Not Accepted As Passes (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.18 - Tickets (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.19 - Pass Out Checks (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.20 - Ticket Sellers (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.21 - Participants Representative (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.22 - Prompt Appearance Of Contestants In Ring (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.23 - Use Of Grease, Etc (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.24 - Correct Names (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.25 - Licenses, Cost (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.27 - Substitutions (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.29 - Inspector In Charge (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.30 - Decisions (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.31 - Weights And Classes (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.32 - Weighing Time (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.33 - Separate Permits (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.34 - Referee (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.35 - Scales (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.36 - Announcer (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.37 - Seconds (REPEALED) Author

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.38 - Championship Matches (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.39 - Time Limit On Length Of Matches (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.40 - Final Decision Of The Referee, When Made (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.41 - Costumes (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.42 - Ring (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.43 - Improper Holds, Grips, Etc (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.44 - Falls And Decisions (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.45 - Physical Fitness (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.46 - Contestants In All Matches Must Be Properly Trained And In Fit Physical Condition To Wrestle At Their Best (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.47 - Age (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.48 - Quitting Or Conceding Defeat (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.49 - Referee's Discretion To Stop The Bout (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.49.01 - Stopping A Match Or Exhibition (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.50 - Charging Of Time Upon Stopping A Bout (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.51 - Hygiene (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.52 - Separate Licenses (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.53 - Premature Announcements (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.54 - Duties Of The Commission (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.55 - Suspensions (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.56 - Fines (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.57 - Admission Fees (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.58 - Police (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-2 - WRESTLING RULES › Section 810-11-2-.59 - Admission Of Press Representatives To Weighing In (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala. 1975,
				  §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-3 - BOXING AND WRESTLING FORMS › Section 810-11-3-.01 - Application For License To Box, Wrestle, Or Participate Directly In Either Sport In Any Way On A Professional Basis. (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-11-3 - BOXING AND WRESTLING FORMS › Section 810-11-3-.02 - Application For Permit To Hold Boxing Or Wrestling Contest (REPEALED)

Current through Register Vol. 42, No. 9, June 28, 2024
Author:
Charles Hines
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  41-9-90.1(e).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-12-1 - 100% PENALTY ASSESSMENTS › Section 810-12-1-.01 - General Rule - 100% Penalty For Willful Failure To Collect And Pay Over Tax Or Willful Attempt To Evade Or Defeat Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Any person required to collect,
			 truthfully account for, and/or pay over any tax imposed by §
								40-17-2 (Motor
			 Fuels Excise Tax), §
								40-17-220 (Gasoline, Motor Fuels and Lubricating Oil Excise Tax), §
								40-18-71 (Income
			 Tax Withholding), §
								40-21-82 (Utility Gross Receipts Tax), §
								40-23-2 (State Sales Tax), §
								40-23-61 (State Use Tax), §
								40-26-1 (State Lodgings Tax),
Code of Ala. 1975
, as amended,
			 or any other local sales, use, or gross receipts taxes collected by the Alabama
			 Department of Revenue who willfully fails to collect such tax, or truthfully
			 account for, and/or pay over such tax, or willfully attempts in any manner to
			 evade or defeat any such tax or the payment thereof, shall in addition to other
			 penalties, be liable for a penalty in an amount not to exceed the total amount
			 (100%) of the tax evaded, or not collected, or not accounted for and paid over.
			 These designated taxes may be referred to as trust-fund taxes since they are
			 collected in a fiduciary capacity on behalf of the Department of
			 Revenue.
(2) The term "person"
			 means an officer of a corporation or a member of a partnership who by virtue of
			 such position held, is charged with a duty to perform the act of collecting,
			 truthfully accounting for, and/or paying over any trust fund tax to which this
			 penalty relates.
(3) The penalty
			 imposed by this section is not assessed against the corporation or partnership
			 which has the primary liability for the taxes required to be collected,
			 accounted for, and/or paid over to the Department of Revenue. The 100% penalty
			 is assessed against any corporate officer(s) or member(s) of a partnership who
			 is under a duty on behalf of the corporation or partnership to collect, account
			 for, and/or pay over the tax to the State of Alabama.
Author:
Robert E. Brashears, Chief, Collections
				Division, Alabama Department of Revenue
Statutory Authority:
Code of Ala.
				  1975.
, §§
										40-29-72,
				  40-29-73.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-12-1 - 100% PENALTY ASSESSMENTS › Section 810-12-1-.02 - Assessment Procedures - 100% Penalty

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
(a) The
			 procedures for imposing a 100% penalty assessment against a responsible
			 corporate officer of a corporation or member of a partnership that has failed
			 to pay over designated, trust-fund taxes as set forth in §
									40-29-73,
			 shall be the same as the usual provisions for assessment of taxes as provided
			 in the Revenue Code, the Alabama Administrative Procedure Act, and the
			 regulations promulgated by the Department of Revenue thereunder.
(b) If the Department determines that a 100%
			 penalty assessment should be entered against a corporate officer(s) or a
			 partner, the Department will so inform the person of the amount due and request
			 payment of same by issuance of a formal Notice and Demand. This notice will
			 require payment of the 100% penalty within 30 days. If the amount due is not
			 paid within the 30 day period, the Department will enter a preliminary
			 assessment and notify the corporate officer or partner of such assessment. The
			 preliminary assessment will inform the person of the amount due and a date when
			 a conference may be held with the Assessment Officer for the purpose of
			 informally settling or resolving the assessment. If the person chooses to
			 attend this conference, but does not agree with the Department's position, he
			 may request a formal contested hearing with the Administrative Law Judge. If
			 the person does not appear at the informal conference, he nevertheless may
			 request a formal hearing with the Administrative Law Judge. In either case, in
			 order to exercise his right to a formal contested hearing, the person must file
			 notice of his request in writing with the Administrative Law Division within 15
			 days from the date of the conference as designated in the preliminary
			 assessment notice, or 15 days from the date of determination of liability by
			 the Department. If the Administrative Law Division conducts a contested case
			 hearing in the matter, a final assessment will be entered in accordance with
			 the decision and order of the Administrative Law Judge and an appeal therefrom
			 may be made to an appropriate Circuit Court under §40-2-22,
Code of Ala. 1975
. If said person does not appeal to
			 the Administrative Law Division within the designated time permitted, a final
			 assessment of the penalty will be entered by the Department and an appeal
			 therefrom may be made to an appropriate Circuit Court under §40-2-22,
Code of Ala. 1975
.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-12-1 - 100% PENALTY ASSESSMENTS › Section 810-12-1-.03 - Waiver And Agreement - 100% Penalty

Current through Register Vol. 42, No. 9, June 28, 2024
(1) A person potentially responsible for
			 trust-fund taxes due the Department of Revenue may execute a waiver of the
			 limitation period for the assessment of a 100% penalty either before or after
			 an assessment of the trust-fund taxes against the corporation or partnership
			 has been entered. Such waiver does not mean that the person concedes liability
			 for the penalty, but allows the Department sufficient time in which to make a
			 thorough determination of responsibility.
(2) A person may concede liability for the
			 trust fund taxes due the Department of Revenue from a corporation or
			 partnership and execute an agreement to the assessment and collection of the
			 100% penalty either before or after an assessment of the taxes against the
			 corporation or partnership has been entered. Such agreement shall constitute a
			 final assessment of the 100% penalty and may support the issuance of process
			 such as a levy and execution, or any other collection procedure, just as any
			 other final assessment of a tax. The final assessment of the 100% penalty as
			 agreed by such person constitutes a judgment equivalent to that of a Circuit
			 Court of Alabama.
Author:
Robert E. Brashears, Chief, Collections
				Division, Alabama Department of Revenue
Statutory Authority:
Code of Ala.
				  1975.
, §
										40-29-72(a).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-12-1 - 100% PENALTY ASSESSMENTS › Section 810-12-1-.04 - Jeopardy Assessment - 100% Penalty

Current through Register Vol. 42, No. 9, June 28, 2024
If the Department of Revenue determines that collection of the
				100% penalty is in jeopardy, a final jeopardy assessment of the 100% penalty
				may be entered simultaneously with the Notice and Demand of the penalty against
				such person. Collection procedures, including a levy and execution, may be
				initiated immediately based upon the final jeopardy assessment unless and until
				the person assessed shall file an appeal therefrom in accordance with
				§40-2-22,
Code of Ala. 1975
.
Author:
Robert E. Brashears, Chief, Collections
				Division, Alabama Department of Revenue
Statutory Authority:
Code of Ala.
				  1975.
, §
										40-29-73(b)(5).
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-12-1 - 100% PENALTY ASSESSMENTS › Section 810-12-1-.05 - Sale Of Seized Property

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The Commissioner or his delegate shall,
			 as soon as practical after the seizure of any property, give notice of sale in
			 writing to the owner, or in the case of personal property, the possessor
			 thereof, by personal service, or such notice shall be left at his usual place
			 of abode or business. If the owner cannot be readily located or has no dwelling
			 or place of business within the State of Alabama, the notice may be mailed to
			 his last known address. Such notice shall contain, in the case of real
			 property, a description with reasonable certainty of the property seized. The
			 Commissioner or his delegate shall also cause a notification to be published in
			 some newspaper published or generally circulated within the county wherein such
			 seizure is made, or if there be no newspaper published or generally circulated
			 in such county, he shall post notice at the Post Office nearest the place where
			 the seizure is made, and in not less than two other public places. Such notice
			 shall specify the property to be sold, and shall include both a legal
			 description and a readily understandable layman's description, and the time,
			 place, manner, and other conditions of sale thereof.
(2) Each public notice shall clearly describe
			 the following:
(a) Time and place of sale. -
			 All sales shall be held within the county in which the property is seized,
			 except that where property is owned in two or more counties, sales of all the
			 property may be held in either county.
(b) Minimum price. - Before the sale, the
			 Commissioner or his delegate may determine a minimum price for which the
			 property shall be sold, and if such minimum price is determined, and if no
			 person offers the amount of the minimum price, the property shall be declared
			 to be purchased at such price for the State of Alabama; otherwise the property
			 shall be declared to be sold to the highest bidder.
(c) Type of sale. - The notice of sale shall
			 state whether the property is being sold by public auction or by public sale
			 under sealed bids.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-13-1 - PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER › Section 810-13-1-.01 - Taxpayer Payment Procedures

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Section
			 41-1-20,
Code of Ala. 1975
, authorizes the Department of
			 Revenue to require certain business entities to make payments that exceed $750
			 in a prescribed manner involving the electronic transfer of funds so that the
			 funds will be immediately available to the State Treasury on the first banking
			 day following the due date of payment. In general, payments will be required to
			 be made electronically for business taxes listed in paragraph (2) below that
			 are made by a corporation, partnership, limited liability entity, sole
			 proprietorship, or other business entity. However, pursuant to the authority
			 granted in Section
			 41-1-20(b)(2) c. of the
Code of Ala. 1975
, the following payments
			 are excluded from the requirements herein and therefore the Rules of this
			 Division will not apply and payment will be accepted via non-electronic means
			 for:
(a) Payments made to the Collections
			 Division,
(b) Payments made to the
			 Investigation Division,
(c)
			 Payments made to the Legal Division,
(d) Payments made to the Alabama Tax
			 Tribunal,
(e) Payments made to
			 settle taxpayer audits,
(f)
			 Payments made for assessments, and
(g) Payments made for an invoice or any other
			 billing notice issued by the Department.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-13-1 - PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER › Section 810-13-1-.03 - General Requirements

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Under the authority granted to the Department by Act 06-552, the Department
			 establishes a requirement, that certain business entities owing the Department,
			 in connection with a single transaction consisting of any tax, fee, or other
			 obligations that are collected or administered by the Department shall pay such
			 tax liability, fee, or obligation to the Department, in accordance with the
			 procedures stated in these rules, no later than the date such payment is
			 required by law, in funds which are immediately available to the State Treasury
			 on the first banking day following the due date of payment.
(a) The determination as to which business
			 taxpayers shall be subject to the remittance provisions of these rules is made
			 by the Department, and is based on individual payments made to the Department
			 during a calendar year, rather than the aggregate of payments made during a
			 calendar year.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-13-1 - PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER › Section 810-13-1-.04 - Tax Types Covered

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Payments for the following tax types will be subject to the EFT tax payment
			 requirements of these rules:
(a) Cellular
			 Telecommunication Services Tax
(b)
			 Coal Severance Tax (State and local)
(c) Contractor's Gross Receipts Tax
(d) Corporation Franchise Tax and Permit
			 Fee
(e) Corporate Income
			 Tax
(f) Financial Institutions
			 Excise Tax
(g) Forest Products
			 Severance Tax (State and local)
(h)
			 Freight Line Equipment Companies' Tax
(i) Gasoline Tax (State and local)
(j) Gasoline Tax (Aviation)
(k) Hazardous Waste Fee
(l) Hydro-Electric KWH Tax
(m) Income Tax Withholding Payments
			 Fees
(n) International Registration
			 Plan Annual Renewal
(o) Lodgings
			 Tax (State and local)
(p)
			 Lubricating Oils Tax
(q) Medicaid
			 Health Care Taxes
(r) Motor Carrier
			 Fuel Tax
(s) Motor Carrier Mileage
			 Tax
(t) Motor Fuels (Diesel) Tax
			 (State and local)
(u) Oil and Gas
			 Privilege Tax
(v) Oil and Gas
			 Production Tax
(w) Oil and Gas
			 Severance Taxes (Local)
(x)
			 Pari-Mutuel Pool Tax
(y) Playing
			 Cards Tax
(z) Registration of
			 Securities
(aa) Rental or Leasing
			 of Personal Property Tax
(bb) Sales
			 Tax (State and local)
(cc)
			 Telegraph Gross Receipts Tax
(dd)
			 Telephone Gross Receipts Tax
(ee)
			 Tobacco Tax (State and local)
(ff)
			 T.V.A. Electric Payments
(gg) Use
			 Tax (State and local)
(hh) Utility
			 Excise Tax
(ii) Utility Gross
			 Receipts Tax
(jj) Utility License
			 Tax (2.2%)
(kk) Wholesale Oil
			 License Payments
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-13-1 - PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER › Section 810-13-1-.05 - Selection Of Taxpayers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) On
			 a periodic basis, the Department will review the most recent payment history
			 for a business entity taxpayer to determine if the payment history requires the
			 taxpayer to make payments through EFT
(2) Whenever two or more taxes or fees are
			 permitted to be paid on a single form, the total amount will be considered a
			 single payment.
Authors:
Michael E. Mason, Ed Cutter, Joe
				Cowen
Statutory Authority:
Code of Ala.
				  1975
, §
										40-2A-7(a)(5),
				  Act 06-552, as codified in §
										40-1-20 and Act No.91-570.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-13-1 - PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER › Section 810-13-1-.06 - Notification Of Taxpayers

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Ed Cutter
Statutory Authority:
Code of Ala.
				  1975
, §§
										41-1-20 through
				  41-1-23.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-13-1 - PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER › Section 810-13-1-.08 - Payment Alternatives

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 ACH Debit payment method will be the primary method used by taxpayers to make
			 payments for a tax type using EFT. The ACH Credit method is a payment method
			 available only to taxpayers with permission of the Department.
(2) The Department will grant taxpayers
			 permission to use the ACH Credit method on a case-by-case basis. A taxpayer who
			 requests permission to use the ACH Credit method must submit a written request
			 to the Department, which demonstrates the existence of a valid business
			 operational reason for using the ACH Credit payment method in lieu of the ACH
			 Debit payment method. A taxpayer who is already using the ACH Credit method to
			 pay vendors, and is already successfully using the ACH Credit method to pay
			 taxes for other jurisdictions is deemed to have a valid business reason for
			 using the ACH Credit method to make payments for Alabama taxes.
(3) The written request to use the ACH Credit
			 method shall be filed with the Alabama Department of Revenue, EFT Unit, Post
			 Office Box 327950, Montgomery, Alabama 36132-7950. The Department will accept
			 facsimile transmissions of requests.
Taxpayers will be promptly notified of the Department's
				decision.
(4) The
			 Department reserves the right to revoke the ACH Credit method payment privilege
			 of any taxpayer for the following reasons:
(a) Failure to consistently transmit
			 error-free payments;
(b)
			 Substantial variation from the requirements and specifications of these
			 rules;
(c) Failure to make timely
			 EFT payments or to provide timely payment information; or,
(d) Failure to provide the addenda record,
			 required by these rules, with the EFT payment.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-13-1 - PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER › Section 810-13-1-.11 - Procedures For ACH Credit Payment Method

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
Introduction
.
			 Certain taxpayers are required to pay their taxes with an electronic funds
			 transfer (EFT) pursuant to Section
			 41-1-20,
Code of Ala. 1975
. Taxpayers who are not required to
			 pay by EFT may voluntarily choose to pay by EFT. The Department will allow
			 certain taxpayers to pay by EFT through the use of the Automated Clearing House
			 (ACH) Credit payment method. To request approval, taxpayers must complete and
			 submit to the Department the
Electronic Funds Transfer
			 Authorization Agreement Form for ACH Credit Payment Method (form
			 EFT:001)
.
(2)
Definitions
. For purposes of this rule, the following
			 terms will apply:
(a)
EFT or
			 Electronic Funds Transfer
means any transfer of funds, other than
			 a transaction originated by check, draft, or similar paper instrument, which is
			 initiated through an electronic terminal, telephonic instrument, or computer so
			 as to order, instruct, or authorize a financial institution to debit or credit
			 an account.
(b)
ACH or
			 Automated Clearing House
means a nationwide system run by the
			 Federal Reserve and designed to transfer funds electronically between financial
			 institutions using industry accepted standards. These standards ensure network
			 security and increased efficiency of the transactions.
(c)
ACH Credit
means
			 the electronic transfer of funds cleared through the ACH system that is
			 generated by the taxpayer instructing the taxpayer's bank to charge the
			 taxpayer's account and deposit the funds to the Department's bank
			 account.
(d)
ACH
			 Debit
means the electronic transfer of funds cleared through the
			 ACH system that is generated by the taxpayer instructing the Department, using
			 the Department's telephonic or Internet Paperless Filing and Payment system, to
			 charge the taxpayer's bank account and deposit the funds to the Department's
			 bank account. See Rule
			 810-13-1-.10 entitled
Procedures for ACH Debit Payment
			 Method
.
(e)
Department's bank
means the bank with which the
			 Department of Revenue has a contract to assist in the receipt of
			 taxes.
(f)
ACH CCD+
			 addenda or ACH CCD+ record
means the information in a required ACH
			 format that needs to be transmitted to properly identify the payment. The
			 addenda record is sent with an ACH entry and contains an 80 character "free
			 form" field for information required by the Department to identify the
			 payment.
(g)
Collectible funds or immediately available funds
means
			 collected funds that have completed the EFT process and are available for
			 immediate use by the State.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-13-1 - PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER › Section 810-13-1-.12 - Requirement For Filing Returns

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The requirement to use EFT to make tax
			 payments does not change any current filing requirements for tax returns.
If the EFT payment is not timely made or the tax return
				required is not filed by the due date, the provisions for late payment
				penalties, late filing penalties, interest, and loss of applicable discount
				shall apply under the provisions of the appropriate revenue laws of the
Code of Ala. 1975
, as amended, unless otherwise
				provided in these rules.
(2) Most return forms will have an EFT
			 payment indicator for the taxpayer to complete. In the absence of an EFT
			 payment indicator, taxpayers must boldly and legibly print on the face of the
			 return that payment was made using EFT.
(3) The filed return and the EFT payment
			 shall be coordinated by the Department.
(4) Tax returns for which payment was made
			 using EFT must be mailed to the following address:
Alabama Department of Revenue
EFT Unit
PO Box 327950
Montgomery, AL 36132-7950
Author:
Ed Cutter
Statutory Authority:
Code of Ala.
				  1975
, §§
										41-1-20 through
				  41-1-23.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-13-1 - PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER › Section 810-13-1-.14 - Voluntary Use Of EFT To Pay Taxes

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Those taxpayers who are required to make
			 EFT payments for a tax type may request permission to also make EFT payments
			 for other tax types. Those taxpayers who are not required to make EFT payments
			 for any tax type may request permission from the Department to make EFT
			 payments for a tax type.
(2)
			 Taxpayers making a voluntary election to make EFT payments for a tax type are
			 subject to the provisions of these rules as are those taxpayers who are
			 required to make EFT payments.
(3)
			 Written applications for voluntary participation in the EFT program must be
			 filed with the Department at least 60 days prior to the due date of the
			 payment(s) in question.
Taxpayers may terminate voluntary participation by filing a
				written application for termination with the Department at least 60 days prior
				to the due date of the last EFT payment. A taxpayer may not make more than one
				(1) such application per calendar year.
(4) Requests for voluntary inclusion and
			 termination notices must be directed to the Alabama Department of Revenue, EFT
			 Unit, P.O. Box 327950, Montgomery, Alabama 36132-7950.
Author:
Ed Cutter
Statutory Authority:
Code of Ala.
				  1975
, §§
										41-1-20 through
				  41-1-23.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-13-1 - PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER › Section 810-13-1-.15 - Proof Of Payment

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 Department will credit the taxpayer with the amount paid as of the date the
			 payment is received by the State of Alabama's bank account. The proof of
			 payment by the taxpayer shall depend on the payment method utilized.
(2) An ACH Debit transaction may be proven by
			 use of the verification code, received from the Data Collection Center when the
			 transaction was initiated, along with bank statements or other evidence from
			 the bank that the transaction was settled.
(3) Since an ACH Credit transaction is
			 initiated by the taxpayer, the taxpayer has responsibility for the proper and
			 timely completion of the transaction. The taxpayer generally will be given an
			 ACH trace number by the bank originating the transaction. This trace number
			 along with proof of the NACHA CCD+ entry showing the State of Alabama's bank
			 routing and transit number and bank account number, plus additional evidence,
			 such as bank statements, that the transaction has been settled, will constitute
			 proof of payment.
Author:
Ed Cutter
Statutory Authority:
Code of Ala.
				  1975
, §§
										41-1-20 through
				  41-1-23.