Title 40 — Title 40

0 chapters · 2,056 sections in this title.

2,056 sectionsFiltered byTitle 40

Ala. Code § 40-17-40 Effect of Acceptance of Money on Recovery of Balance
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §658; Acts 1943, No. 473, p. 438; Acts 1951, No. 940, p. 1607, §1; Acts 1992, No. 92-186, p. 349, §48.)
Ala. Code § 40-17-43 Department of Revenue to Prescribe Form of Statements and Reports
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §659.)
Ala. Code § 40-17-45 Use of Motor Fuel Upon Which Tax Has Not Been Paid
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1951, No. 632, p. 1086.)
Ala. Code § 40-17-49 Restraint of Violators
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §664.)
Ala. Code § 40-17-5 Tax to Be Paid and Statement Rendered Monthly
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1939, No. 590, p. 958, §5; Code 1940, T. 51, §665(5); Acts 1995, No. 95-410, p. 881, §1.)
Ala. Code § 40-17-50 Cities and Towns Prohibited from Levying New or Additional Tax on Aviation Fuel
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1967, Ex. Sess., No. 222, p. 281.)
Ala. Code § 40-17-51 Municipalities and Counties May Provide That Local Tax Be Borne by Consumer and Paid to
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Municipality or County but Once. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1969, No. 918, p. 1656.)
Ala. Code § 40-17-52 Adjustment of Taxes Collected on Sales Across State Line
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1936-37, Ex. Sess., No. 213, p. 248; Code 1940, T. 51, §665.)
Ala. Code § 40-17-6 Monthly Statement to Be Sworn To
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1939, No. 590, p. 958, §6; Code 1940, T. 51, §665(6); Acts 1995, No. 95-410, p. 881, §1.)
Ala. Code § 40-17-7 Adequate Records to Be Maintained
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1939, No. 590, p. 958, §7; Code 1940, T. 51, §665(7); Acts 1951, No. 851, p. 1479; Acts 1992, No. 92-186, p. 349, §47; Acts 1995, No. 95-410, p. 881, §1.)
Ala. Code § 40-17-70 Definitions
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1967, Ex. Sess., No. 224, p. 295, §1; Acts 1971, 1st Ex. Sess., No. 153, p. 238, §1; Acts 1978, No. 582, p. 659, §1; Acts 1992, No. 92-203, p. 486, §2.)
Ala. Code § 40-17-71 Legislative Intent
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1967, Ex. Sess., No. 224, p. 295, §2.)
Ala. Code § 40-17-72 Distribution of 45 Percent of Net Tax Proceeds
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1967, Ex. Sess., No. 224, p. 295, §3; Acts 1969, No. 784, p. 1410, §1; Acts 1971, 1st Ex. Sess., No. 153, p. 238, §2; Acts 1978, No. 582, p. 659, §2.)
Ala. Code § 40-17-73 Disposition of 55 Percent of Net Tax Proceeds
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1967, Ex. Sess., No. 224, p. 295, §4; Acts 1969, No. 784, p. 1410, §2; Acts 1978, No. 582, p. 659, §3.)
Ala. Code § 40-17-74 Disposition of Sums Allocated and Apportioned to Counties
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1967, Ex. Sess., No. 224, p. 295, §5; Acts 1969, No. 217, p. 536, §1.)
Ala. Code § 40-17-74.1 Distribution of Supplemental Net Tax
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1992, No. 92-203, p. 486, §3.)
Ala. Code § 40-17-75 Use of County Portion to Pay Salaries of Members of County Governing Bodies
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1953, No. 838, p. 1129, §§1, 2.)
Ala. Code § 40-17-76 Payment of Compensation of Clerks of County Governing Bodies
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1955, No. 90, p. 337.)
Ala. Code § 40-17-77 Effective Date of Census
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1967, Ex. Sess., No. 224, p. 295.)
Ala. Code § 40-17-78 Use of Net Tax Proceeds for Highway Purposes - Generally
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1967, Ex. Sess., No. 224, p. 295, §7; Acts 1969, No. 217, p. 536, §1.)
Ala. Code § 40-17-79 Use of Net Tax Proceeds for Highway Purposes - Construction and Maintenance of Streets in
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Municipalities. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1959, 1st Ex. Sess., No. 51, p. 95, §1.)
Ala. Code § 40-17-8 Forms for Statements and Reports; Cost of Enforcement
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1939, No. 590, p. 958, §12; Code 1940, T. 51, §665(12); Acts 1951, No. 902, p. 1539, §6.)
Ala. Code § 40-17-80 Use of Net Tax Proceeds for Highway Purposes - Construction and Maintenance of Highways
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and Traffic Control Areas on School Property. Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1959, 1st Ex. Sess., No. 51, p. 95, §2.)
Ala. Code § 40-17-81 State Treasurer to Make Allocations and Distributions
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1967, Ex. Sess., No. 224, p. 295, §8; Acts 1992, No. 92-203, p. 486, §4.)
Ala. Code § 40-17-82 Preservation of Prior Pledges
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1967, Ex. Sess., No. 224, p. 295, §10.)
Ala. Code § 40-17-9 Failure to Make Reports or Keep Records
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Repealed by Act 2011-565, p. 1084, §45, effective October 1, 2012. History: (Acts 1939, No. 590, p. 958, §8; Code 1940, T. 51, §665(8); Acts 1951, No. 902, p. 1539, §3; Acts 1995, No. 95-410, p. 881, §1.)
Ala. Code § 40-17A-1 Definitions
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As used in this chapter, the following words shall have the meanings herein ascribed, except where the context directly requires otherwise: (1) COMMISSIONER. The Commissioner of Revenue. (2) CONTROLLED SUBSTANCE. Any drug or substance, whether real or counterfeit, as defined in t…
Ala. Code § 40-17A-10 Purchase of Stamps, Etc.; Manufacture of Same
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Official stamps, labels, or other indicia to be affixed to all marihuana or controlled substances shall be purchased from the Department of Revenue. The purchaser shall pay 100 percent of face value for each stamp, label, or other indicia at the time of the purchase. The departme…
Ala. Code § 40-17A-11 Method and Time of Affixing Stamps; Payment Due
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(a) When a dealer purchases, acquires, transports, or imports into this state marihuana or controlled substances on which a tax is imposed by Section 40-17A-8, and if the indicia evidencing the payment of the tax have not already been affixed, the dealer shall have them permanent…
Ala. Code § 40-17A-12 Jeopardy Assessment; Suit to Enjoin Assessment Prohibited; Exception; Tax and Penalties
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Assumed Correct. (a) An assessment for a dealer not possessing stamps or other official indicia showing that the tax has been paid shall be considered a jeopardy assessment or collection, as provided in Section 40-29-91. The commissioner shall assess a tax based on personal knowl…
Ala. Code § 40-17A-13 Confidentiality of Records and Reports; Violation; Publishing Statistics; Applicability of
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Forfeiture Laws. (a) Notwithstanding any law to the contrary, neither the commissioner nor a public employee may reveal facts contained in a report or return required by this chapter, nor can any information contained in such a report or return be used against the dealer in any c…
Ala. Code § 40-17A-14 Examination of Books, Records, Etc
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For the purpose of determining the correctness of any return, determining the amount of tax that should have been paid, determining whether or not the dealer should have made a return or paid taxes, or collecting any taxes under this act, the commissioner may examine, or cause to…
Ala. Code § 40-17A-15 Disposition of Revenue
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All taxes or other funds received or collected by the Department of Revenue of the State of Alabama under the provisions of this chapter remaining after the payment of the expenses of administration and enforcement of this chapter shall be deposited into the State Treasury to the…
Ala. Code § 40-17A-16 Intent of Chapter
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It is declared to be the intent of this chapter to levy this tax upon illegal drugs in an effort to compensate for the lost revenue from a section of the economy that has not heretofore borne its fair share of the tax burden. This chapter is not intended to inculpate anyone or ot…
Ala. Code § 40-17A-2 Administration; Manner of Payment; Collection
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The Commissioner of Revenue shall administer the provisions of this chapter. Payments required by this chapter shall be made to the commissioner on the form provided by the commissioner. The commissioner shall collect all taxes under this chapter. History: (Acts 1988, 1st Ex. Ses…
Ala. Code § 40-17A-3 Rules and Regulation; Official Stamps, Labels, Etc
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The said commissioner may promulgate rules and regulations necessary to enforce and administer the revenue and taxation provisions of this chapter and shall adopt a uniform system of providing, affixing, and displaying official stamps, official labels, or other official indicia f…
Ala. Code § 40-17A-4 Restrictions Imposed If Tax Not Paid; Stamps
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No dealer may possess, distribute, sell, transport, import, transfer, or otherwise use any marihuana or controlled substance upon which a tax is imposed by Section 40-17A-8 unless the tax has been paid on the marihuana or other controlled substance as evidenced by a stamp or othe…
Ala. Code § 40-17A-5 Effect of Chapter on Immunity
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Nothing in this chapter may in any manner provide immunity for a dealer from criminal prosecution pursuant to Alabama law. History: (Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §5.)
Ala. Code § 40-17A-6 Exemption of Persons Registered Under Section 20-2-51 or Otherwise in Lawful Possession
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Nothing in this chapter requires persons registered under Section 20-2-51, or otherwise lawfully in possession of marihuana or a controlled substance, to pay the tax required under this chapter. History: (Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §6.)
Ala. Code § 40-17A-7 Method of Calculating Tax
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For the purpose of calculating the tax under Section 40-17A-8, an amount of marihuana or other controlled substance is measured by the weight of the substance or by number of dosage units in the dealer’s possession. History: (Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §7.)
Ala. Code § 40-17A-8 Rates
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A tax is imposed on marihuana and controlled substances as defined in Section 40-17A-1 at the following rates: (1) On each gram of marihuana, or each portion of a gram, $3.50; and (2) On each gram of controlled substance, or portion of a gram, $200; or (3) On each 50 dosage units…
Ala. Code § 40-17A-9 Penalty; Enforcement
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(a) Any dealer violating this chapter is subject to a penalty of 100 percent of the tax in addition to the tax imposed by Section 40-17A-8. In addition to the tax and penalty imposed, a dealer failing to affix the appropriate stamps, labels, or other indicia is guilty of a Class …
Ala. Code § 40-18-1 Definitions
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For the purpose of this chapter, the following terms shall have the respective meanings ascribed by this section: (1) ADVANCED FOSSIL-BASED GENERATION. The production of electricity from fossil-based generation with the use of technology or efficiency improvements to control or r…
Ala. Code § 40-18-1.1 Operating Rules
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(a) For purposes of this chapter, the statement that gain, loss, income, basis, earnings and profits, or any other item shall be determined in accordance with a specified section or sections of Title 26 United States Code (26 U.S.C.) or a specified federal public law (Pub. L. or …
Ala. Code § 40-18-100 Definitions
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For the purposes of this article, the following terms shall have the following meanings: (1) CLAIMANT AGENCY. Any of the following: a. The Alabama Commission on Higher Education with respect to the collection of debts under either of the following: 1. The Alabama Student Grant Pr…
Ala. Code § 40-18-101 Remedy Additional
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The collection remedy authorized by this article is in addition to and not in substitution for any other remedy available by law. History: (Acts 1981, No. 81-696, p. 1168, §1.)
Ala. Code § 40-18-102 Collection of Debts by Setoff
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(a) A claimant agency may submit debts in excess of $25 to the department for collection through setoff, under the procedure established by this article, except in cases where the validity of the debt is legitimately in dispute, an alternate means of collection is pending and bel…
Ala. Code § 40-18-103 Procedure for Setoff and Notification of Taxpayer
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(a) A county or municipality may submit a debt of at least $25 owed to it for collection under this chapter. Provided, however, that a county or municipality must submit the debt to the department through one of the following: (1) The Association of County Commissions of Alabama …
Ala. Code § 40-18-104 Hearing Procedure
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(a) When the claimant agency receives a protest or application in writing from a taxpayer within 30 days of the notice issued by the department pursuant to subsection (c) of Section 40-18-103, the claimant agency shall set a date to hear the protest and give notice to the taxpaye…
Ala. Code § 40-18-105 Finalization and Notice of Setoff
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(a) Upon final determination of the amount of the debt due and owing by means of a hearing provided by Section 40-18-104 or by the taxpayer’s default through failure to comply with Section 40-18-103 mandating timely request for review, the claimant agency shall remove the amount …