™Your Policy Risk Impact Agent
143 chapters · 3,669 sections in this title.
Ala. Code § 11-51-185 Request for Department to Collect Municipal Taxes; Effective Date; When Department to Perform Duties Under Division
1.2K chars
(a) Except where the Department of Revenue is already collecting taxes on July 1, 1998, any municipality requesting the Department of Revenue to collect its tax shall forward a certified copy of the enabling act, ordinance, or resolution to the department at least 30 days prior t…
Ala. Code § 11-51-186 Taxpayer Rights; Responsibilities of Municipality; Abatement of Penalty
6.3K chars
(a) Rights of the taxpayer. (1) At or before the commencement of an examination of the books and records of a taxpayer, the taxing jurisdiction shall provide to the taxpayer a written description, in simple and non-technical terms, of the role of the taxing jurisdiction and the t…
Ala. Code § 11-51-187 Examination
1.2K chars
A taxpayer that has purchased a business license required under this chapter shall not be subject to more than one business license examination for each business license by or on behalf of the issuing taxing jurisdiction for every three-license-year cycle unless reasonable cause …
Ala. Code § 11-51-188 Due Dates for Licenses; Discounts
1.1K chars
(a) Except as provided in subsections (b) and (c), each municipal business license shall be due on January 1st of each year and shall be renewed annually on or before the 31st day of January, provided that a municipality that imposed a delinquency date as of January 1, 2006, that…