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Alabama Statutes, Title 40

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← All Alabama coverage

Title 40

53 chapters · 1,875 sections in this title.

All chapters in Title 401,875 Ch 18, Income Taxes299 Ch 12, Licenses281 Ch 17, Gasoline and Other Motor Fuels; Lubr…126 Ch 23, Sales and Use Taxes115 Ch 10, Sale of Land110 Ch 7, Assessment of Taxes Generally89 Ch 9, Exemptions from Taxation and Licenses84 Ch 21, Public Utilities69 Ch 26B, Providers of Medical Services Privil…53 Ch 25, Tobacco and Vaping Tax49 Ch 1, General Provisions45 Ch 29, Enforcement of Tax Laws42 Ch 2, Department of Revenue34 Ch 5, Tax Collectors34

9 sections·Filtered byTitle 40✕Ch 26A✕

Ala. Code § 40-26A-1 Definitions
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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) DE…
Ala. Code § 40-26A-11 Effect on Other Licenses and Taxes
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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.)
Ala. Code § 40-26A-14 Violators Restrained from Continuing in Business
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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 directi…
Ala. Code § 40-26A-15 Writ of Injunction Authorized
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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…

Ala. Code § 40-26A-16 Enforcement; Rules and Regulations of Chapter

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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 enfor…

Ala. Code § 40-26A-17 Appropriation for Administration and Enforcement; Disposition of Proceeds of Tax

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(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 o…

Ala. Code § 40-26A-2 Tax Levied; Amount

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(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 …

Ala. Code § 40-26A-3 When Tax Due; Monthly Reports

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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 …

Ala. Code § 40-26A-5 Failure to Make Reports

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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. (Ac…