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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-1-5

Reports; Remitting of Payments

Official textalison.legislature.state.al.us10 subsections

# (a)

Whenever in this title a tax is payable to the Department of Revenue, or to the judge of probate or to any other officer on a monthly, quarterly, or other periodic basis, and reports of gross receipts, gross loans, gross sales, the gross tonnage, capital invested, daily, monthly, quarterly, or other period for computing capacity or other similar reports are required to be made, except as otherwise specifically provided or when not in conflict with such specific provisions, such reports shall show substantially the following:

# (1)

The name of the person, firm, or corporation;

# (2)

The president or managing officer;

# (3)

The principal office or place of business;

# (4)

Its principal office or place of business within this state;

# (5)

The total amount of gross sales, gross receipts, gross loans, gross tonnage, capital invested, daily, monthly, quarterly, or other period of capacity applicable to the computation of a tax on its business, or other matter to be reported;

# (6)

Where the basis of the license is capital invested, the license shall be based on the full capital employed, and such report shall show the value as carried on the books of the person, firm, or corporation;

# (7)

Any other information, general or special, required by the Department of Revenue, or the probate judge, or other collecting officer;

# (8)

Such report shall be made under oath by an officer or other person familiar with the facts.

# (b)

In all cases where a tax is due as shown by said report, payment shall be remitted to the Department of Revenue. If payment is made by check, draft, or post office or other money order, such check, draft, or money order shall be made payable to the Treasurer; provided, that no payment shall be considered made until the money is actually received by the state.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §886; Acts 1992, No. 92-186, p. 349, §17.

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In this chapter (40 sections)
  1. 40-1-1 · Definitions
  2. 40-1-2 · Lien for Taxes - Generally
  3. 40-1-3 · Lien for Taxes - Date of Lien
  4. 40-1-4 · Lien for Taxes - Preferred Claim
  5. 40-1-5 · Reports; Remitting of Payments
  6. 40-1-7 · Liability of Agents for Taxes
  7. 40-1-8 · Liability of Receivers and Trustees
  8. 40-1-9 · Equalization of Taxation of State and National Banks
  9. 40-1-10 · Duty of Salaried Officers as to Disposition of Fees Collected
  10. 40-1-13 · Defense of Actions Involving Revenue Laws
  11. 40-1-14 · Payment of Court Costs
  12. 40-1-15 · Execution Sufficient Warrant for Levy
  13. 40-1-16 · Copies of Books, Records, Papers, Etc., Admitted in Evidence
  14. 40-1-17 · Judgment on Verdict in Favor of State Against Officers
  15. 40-1-18 · Falsely Returning List of Taxpayer as Sworn To
  16. 40-1-19 · Bank Officer Failing to Make, Swear To, and Deliver Required…
  17. 40-1-20 · Taxing Authorities Acting as Attorney for Taxpayer
  18. 40-1-21 · Access to Books and Records of Revenue Officers
  19. 40-1-22 · Penalty for Officers Who Neglect Duty
  20. 40-1-23 · Liability of Officers for Conversion
  21. 40-1-24 · Duty of Sheriff in Selling Property Under Execution, Etc
  22. 40-1-25 · Dealing in State Securities
  23. 40-1-26 · Falsely and Fraudulently Procuring State Warrants
  24. 40-1-27 · Payment of Taxes by Lienors
  25. 40-1-28 · Impeachment of Officers
  26. 40-1-29 · Form of Notices to Taxpayers
  27. 40-1-30 · Notice Required to Be Given by Registered Mail May Be Given…
  28. 40-1-31 · Distribution of Revenues Collected
  29. 40-1-31.1 · Disposition of Certain Fees
  30. 40-1-31.2 · Elimination of Payments of Less Than Five Dollars to…
  31. 40-1-32.1 · Education Trust Fund Proration Prevention Act
  32. 40-1-35 · Enforcement of Liability for Taxes Imposed by Other States
  33. 40-1-37 · Ratification of Certain Municipal or County Elections as to…
  34. 40-1-38 · Trial Tax
  35. 40-1-39 · Prompt Returns, Reports, Payments, and Settlements
  36. 40-1-40 · Actions Against Officers
  37. 40-1-41 · Correction of Settlements of Assessors
  38. 40-1-42 · Overpayments into State Treasury
  39. 40-1-43 · Misuse of Federal Tax Returns or Information Therefrom by…
  40. 40-1-44 · Interest on Delinquent Taxes and Overpayments
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