Section 40-31-4 – Diversity in Selection and Hiring Encouraged.
Section 40-31-4 Diversity in selection and hiring encouraged. A registered business in the state and any out-of-state business whose services are requested by a registered business in the state are encouraged to be aware of the need for diversity in the selection or hiring of vendors, contractors, or other business entities whose services are required […]
Section 40-29-118 – Attempts to Interfere With Administration of State Revenue Laws; Taxpayer Protection From Harassment.
Section 40-29-118 Attempts to interfere with administration of state revenue laws; taxpayer protection from harassment. (a) Corrupt or forcible interference. Whoever corruptly or by force or threats of force (including any threatening letter or communication) endeavors to intimidate or impede any officer or employee of the State of Alabama acting in an official capacity under […]
Section 40-29B-8 – Penalties.
Section 40-29B-8 Penalties. (a)(1) For taxable periods beginning on or after January 1, 2017, and before December 31, 2024, taxpayers that are granted amnesty and later fail to comply with any payment or filing provision administered by the department shall be subject to the penalty for underpayment due to negligence under subsection (c) of Section […]
Section 40-29-119 – Periods of Limitation on Criminal Prosecutions.
Section 40-29-119 Periods of limitation on criminal prosecutions. (a) No person shall be prosecuted, tried, or punished for any of the various offenses arising under the revenue laws unless the indictment is found or the prosecution instituted within three years next after the commission of the offense, except that the period of limitation shall be […]
Section 40-29B-9 – Distribution of Proceeds.
Section 40-29B-9 Distribution of proceeds. (a) The department shall retain an amount not to exceed two hundred fifty thousand dollars ($250,000) for advertising, programming, and other amnesty related expenses from monies collected from taxes paid pursuant to this chapter. The amount is hereby appropriated to the department and shall be in addition to any and […]
Section 40-29-120 – Commissioner’s Report.
Section 40-29-120 Commissioner’s report. The Commissioner of Revenue will file a report in one-year periods from January 1, 1984, for a period of five years that states the amount of additional tax money that was collected as the result of this chapter. This report shall be delivered to each legislator and each constitutional officer. (Acts […]
Section 40-29-121 – Automated Sales Suppression Devices or Phantom-Ware.
Section 40-29-121 Automated sales suppression devices or phantom-ware. (a) For purposes of this section, the following terms have the following meanings: (1) AUTOMATED SALES SUPPRESSION DEVICE. A software program carried on a memory stick or removable compact disc, accessed through an Internet link, or by any other means, that falsifies the electronic records of electronic […]
Section 40-29-130 – Reduction of Identity Theft Related Refund Fraud.
Section 40-29-130 Reduction of identity theft related refund fraud. The Department of Revenue, with assistance and support from other state offices and agencies that participate in the income tax refund process, is authorized and instructed to pursue all reasonable options available to it in order to reduce identity theft related refund fraud. The department and […]
Section 40-29A-1 – Short Title.
Section 40-29A-1 Short title. This chapter shall be known as and may be cited as the “Alabama Tax Delinquency Amnesty Act of 2016”. (Act 2015-555, 2nd Sp. Sess., §1.)
Section 40-29A-2 – Definitions.
Section 40-29A-2 Definitions. As used in this chapter, the following terms have the meaning ascribed to them in this section, except when the context clearly indicates otherwise: (1) COMMISSIONER. The Commissioner of the Department of Revenue. (2) CONTACT or CONTACTED. Previous contact of any kind by the department or an agent of the department within […]