Section 40-30-2 – Purpose and Legislative Intent.
Section 40-30-2 Purpose and legislative intent. (a) Purpose. The purpose of the Electronic Tax Return Filing Act is to authorize the Department of Revenue to accept tax returns and other documents of all types filed in electronic commerce without violating other statutes originally drafted for the use of paper returns submitted either personally or through […]
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 […]
Section 40-29A-3 – Tax Amnesty Program.
Section 40-29A-3 Tax amnesty program. (a) The department shall develop and implement a tax amnesty program in accordance with the provisions of this chapter. The commissioner may provide by rule as necessary for the administration and implementation of the program. The commissioner shall publicize the program in order to maximize the public awareness of and […]
Section 40-29A-4 – Advertising Expenses; Disposition of Funds.
Section 40-29A-4 Advertising expenses; disposition of funds. (a) The commissioner shall also retain an amount not to exceed two hundred fifty thousand dollars ($250,000) for advertising expenses from monies collected from taxes paid pursuant to this chapter. Such amount is appropriated to the department and shall be in addition to any and all other funds […]
Section 40-29B-1 – Short Title.
Section 40-29B-1 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MARCH 6, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. This chapter shall be known as and may be cited as the Alabama Tax Delinquency Amnesty Act of 2018. (Act 2018-153, §1.)
Section 40-29B-2 – Definitions.
Section 40-29B-2 Definitions. For the purposes of this chapter, the following terms have the following meanings: (1) COMMISSIONER. The Commissioner of the Department of Revenue. (2) CONTACT or CONTACTED. Previous contact of any kind with the department, or an agent of the department, within two years prior to submitting an initial amnesty application. The term […]
Section 40-29B-3 – General Criteria.
Section 40-29B-3 General criteria. (a) The department shall develop and implement a tax amnesty program in accordance with this chapter. The commissioner may adopt rules necessary for the implementation and administration of the program. The commissioner shall publicize the program in order to maximize public awareness of and participation in the program. The commissioner may […]
Section 40-29B-4 – Eligibility.
Section 40-29B-4 Eligibility. (a) Notwithstanding any provision of law to the contrary, and except as provided in subsection (b) of Section 40-29B-3, the following taxes are eligible for amnesty: (1) Taxes due prior to January 1, 2017. (2) Taxes for taxable periods that began before January 1, 2017. (b) Participation in the amnesty program shall […]