Section 40-23-260 – Program Established; Definitions; Informational Reports; Wholesale and Distributor Reporting Advisory Group.
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability Program or “WRAP”. (b) For the purpose of this article, the following words shall have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED BEER OR WINE DISTRIBUTOR. A […]
Section 40-23-261 – Filing of Duplicate Information Returns.
Section 40-23-261 Filing of duplicate information returns. (a) The department is authorized to require that every payment settlement entity, third party settlement organization, electronic payment facilitator, or other third party acting on behalf of a payment settlement entity, all as defined in Section 6050W of the Internal Revenue Code and referred to herein as a […]
Section 40-23-262 – Submission of Information on Municipal Business Privilege License Applications.
Section 40-23-262 Submission of information on municipal business privilege license applications. (a) Information on all municipal business privilege license applications for new licenses and renewals issued on or after October 1, 2019, shall be electronically transmitted to the department by the licensing official or agent in the same manner as privilege licenses issued pursuant to […]
Section 40-23-263 – Construction of Section 40-23-260.
Section 40-23-263 Construction of Section 40-23-260. Section 40-23-260 is limited to the reporting of certain information to the Department of Revenue and shall not be construed as limiting or changing the existing record keeping requirements as provided in Section 40-23-9. (Act 2017-294, §4.)
Section 40-23-241 – Authorization of System; Jurisdictional Requirements; Use by Taxpayers; Penalties and Interest.
Section 40-23-241 Authorization of system; jurisdictional requirements; use by taxpayers; penalties and interest. (a) All Alabama taxing jurisdictions shall authorize utilization of the ONE SPOT system for any taxpayer required to file a state or local sales or use tax or leasing or rental tax or lodgings tax return or remit the tax payments; provided, […]
Section 40-23-242 – State and Local Advisory Committee.
Section 40-23-242 State and Local Advisory Committee. (a)(1) To ensure that local taxing jurisdictions have meaningful input into the development and operation of ONE SPOT, a State and Local Advisory Committee is hereby established to review the design and operation of the system and to make recommendations regarding system requirements and functionality to the Commissioner […]
Section 40-23-243 – Construction of Article.
Section 40-23-243 Construction of article. Nothing in this article shall be construed to authorize the Department of Revenue to impose fees on the local taxing jurisdictions or their designees for the maintenance or operation of the ONE SPOT system. (Act 2012-279, p. 563, §4.)
Section 40-23-244 – Uniform Due Date for Eligible Taxes.
Section 40-23-244 Uniform due date for eligible taxes. Notwithstanding any other provisions of law, the due date for any taxes which are eligible to be filed through the ONE SPOT system set out in this article shall be the same due date as the corresponding state tax whether or not payment is made through the […]
Section 40-23-203 – Report; Implementation and Administration of Recommendations.
Section 40-23-203 Report; implementation and administration of recommendations. (a) The commission shall make a preliminary written report of its recommended implementation plan regarding necessary systems and programs within three months of the initial meeting of the commission. The preliminary report approved by the commission shall be distributed for comment to the department, all Alabama counties […]
Section 40-23-204 – Recommended Changes in Existing Tax Laws.
Section 40-23-204 Recommended changes in existing tax laws. (a) In addition to the duties set out in Section 40-23-202, the commission shall research Alabama’s existing tax laws to identify what changes in existing law will be necessary in order to bring Alabama in compliance with the agreement in the event that federal legislation adopting the […]