Section 40-1-3 Lien for taxes – Date of lien. From and after October 1 of each year, when property becomes assessable the state shall have a lien upon each and every piece or parcel of property owned by any taxpayer for the payment of all taxes which may be assessed against him and upon each […]
Section 40-1-30 Notice required to be given by registered mail may be given by certified mail. All notices now required to be mailed by the tax assessors, tax collectors, and boards of equalization of the several counties by registered mail may be mailed by certified mail. (Acts 1959, No. 85, p. 507.)
Section 40-1-31 Distribution of revenues collected. All revenues collected under the provisions of Sections 40-12-128, 40-12-310 through 40-12-319, 40-25-1 through 40-25-28 and 40-25-40 through 40-25-47 shall, after deduction of the cost of collection, be deposited in the State Treasury to the credit of the Alabama Education Trust Fund. All revenues collected under the provisions of […]
Section 40-1-31.1 Disposition of certain fees. All of the fees provided for in Sections 40-4-5, 40-4-6, 40-5-14, 40-5-17, 40-7-19, 40-7-32, and 40-10-27, when collected, shall be refunded to the fund or official paying the administrative costs of performing the functions for which said fees are provided. (Acts 1980, No. 80-630, p. 1087, §8.)
Section 40-1-31.2 Elimination of payments of less than five dollars to municipality; disposition of eliminated amounts. All laws to the contrary notwithstanding, in all cases involving distribution of revenues to counties and municipalities, the state agency charged with the responsibility of apportionment of such funds shall eliminate all payments of less than $5 to a […]
Section 40-1-32.1 Education Trust Fund Proration Prevention Act. Repealed by Act 2011-003, p. 90, §7, effective March 11, 2011. (Acts 1988, 2nd Ex. Sess., No. 88-981, p. 703, §§1-7; Act 99-514, p. 1135, §1; Act 2008-544, p. 1184, §1.)
Section 40-1-35 Enforcement of liability for taxes imposed by other states. The courts of the State of Alabama shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state that extends like comity to the State of Alabama, and the officials of such other state are hereby authorized to […]
Section 40-1-37 Ratification of certain municipal or county elections as to levy of special taxes. Every election heretofore held in any municipality or in any county on the question of the levy of a special tax for any purpose under the Constitution of Alabama, including any amendment thereto, at which election a majority of the […]
Section 40-1-38 Trial tax. Repealed by Act 99-427, p. 759, §12, effective June 10, 1999. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §20.)
Section 40-1-39 Prompt returns, reports, payments, and settlements. It shall be the duty of the Comptroller to see that the returns, reports, payments, and settlements required by law to be made by any and all officers charged with the collection of revenues of the state under this title are promptly made by such officers at […]
Section 40-1-4 Lien for taxes – Preferred claim. When a taxpayer makes a general assignment of his property for the payment of his debts or is declared a bankrupt, or when dead and his estate is or becomes insolvent, any unpaid taxes assessed against him or against his estate shall be a preferred claim and […]
Section 40-1-40 Actions against officers. It shall be the duty of the Comptroller to cause suit to be brought, in the name of the state, against any and all persons by law charged with the collection of state taxes, or with any duty in regard to the state revenue, and their sureties, for failure to […]
Section 40-1-41 Correction of settlements of assessors. When the Comptroller finds that he has failed to give any tax collector credit for commissions to which he is entitled, he is authorized to correct such error in his settlement with such collector; and if the account of such collector has been closed and such commissions have […]
Section 40-1-42 Overpayments into State Treasury. The Comptroller must draw his warrant on the State Treasurer in favor of any judge of probate, tax collector, county treasurer, clerk of the circuit court, or other officer paying money into the State Treasury for any amount overpaid into the Treasury by such judge of probate, tax collector, […]
Section 40-1-43 Misuse of federal tax returns or information therefrom by state officers, employees, etc., or former employees or agents. It shall be unlawful for any officer, employee, agent, or former employee or agent of the Department of Revenue to use a federal tax return, or information reflected on such federal return, for any purpose […]
Section 40-1-44 Interest on delinquent taxes and overpayments. (a) Interest shall be added as provided herein to any tax or other amount due the department which is not paid by the due date. Interest on any delinquency shall be charged from the due date of the tax, except (1) interest on delinquent license taxes levied […]
Section 40-1-45 Timely mailing treated as timely filing and paying. (a) General rule. (1) DATE OF DELIVERY. If any return, claim, statement, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under authority of any provision of this title […]
Section 40-1-46 Payment to certain certified appraisers, mappers, or tax administrators. (a) Any appraiser, mapper, or tax administrator who successfully completes the Department of Revenue Professional Education and Training Program, and is awarded the designation “Alabama Certified Appraiser,” “Alabama Certified Mapper” or “Alabama Certified Tax Administrator” shall be paid the amount of $1,200 annually by […]
Section 40-1-47 Investment of ad valorem taxes. On and after October 1, 1988, all tax collectors, elected assistant tax collectors, revenue commissioners, license commissioners, and other officials charged with assessing and/or collecting ad valorem taxes in the various counties of this state shall invest the ad valorem taxes collected by such officials in short term […]
Section 40-1-48 Investment of ad valorem taxes – Use of special funds. The special funds herein established shall be used and expended by the officials for which the funds are established by such officials requisitioning expenditures from the fund for the payment of any and all reasonable and necessary expenses incurred in carrying out their […]
