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 40-29-90 – Jeopardy Assessment – for Income Tax.
Section 40-29-90 Jeopardy assessment – For income tax. (a) Termination of taxable period. If the commissioner or his delegate finds that a taxpayer designs quickly to depart from the State of Alabama or to remove his property therein, or to do any other act tending to prejudice or to render wholly or partly ineffectual proceedings […]
Section 40-29-91 – Jeopardy Assessment – Other Taxes.
Section 40-29-91 Jeopardy assessment – Other taxes. (a) If the commissioner or his delegate finds that a taxpayer designs quickly to depart from the State of Alabama or to remove his property therein, or to do any other act tending to prejudice or to render wholly or partly ineffectual proceedings to collect any tax imposed […]
Section 40-29-110 – Attempt to Evade or Defeat Tax.
Section 40-29-110 Attempt to evade or defeat tax. Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 […]
Section 40-29-111 – Willful Failure to Collect or Pay Over Tax.
Section 40-29-111 Willful failure to collect or pay over tax. Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of […]
Section 40-29-31 – Records of Sales to Be Kept.
Section 40-29-31 Records of sales to be kept. The commissioner or his delegate shall keep a record of all sales of real property sold under Section 40-29-26 and of redemptions of such property. The record shall set forth the tax for which the sale was made, the dates of seizure and sale, the amount of […]
Section 40-29-112 – Willful Failure to File Return, Supply Information, or Pay Tax.
Section 40-29-112 Willful failure to file return, supply information, or pay tax. Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return (other than a return required under Section 40-18-82), keep any records, or supply any […]
Section 40-29-32 – Expense of Levy and Sale.
Section 40-29-32 Expense of levy and sale. The commissioner or his delegate shall determine the expenses to be allowed in all cases of levy and sale, which expenses shall be actual expenses directly related to the sale. The fee for a professional auctioneer that may be employed at the discretion of the commissioner or his […]
Section 40-29-113 – Fraudulent Statement or Failure to Make Statement to Employees.
Section 40-29-113 Fraudulent statement or failure to make statement to employees. In lieu of any other penalty provided by law (except the penalty provided by Section 40-29-75) any person required under the provisions of Section 40-18-75 to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a […]
Section 40-29-33 – Application of Proceeds of Levy.
Section 40-29-33 Application of proceeds of levy. (a) Collection of liability. Any money realized by proceedings under this article (whether by seizure, by surrender under Section 40-29-24, except pursuant to subsection (b)(2) thereof, or by sale of seized property) or by sale of property redeemed by the State of Alabama (if the interest of the […]