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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-7-57

Filing Returns; Penalites and Interest

Official textalison.legislature.state.al.us

# (a)

No taxpayer shall be required to use the OPPAL system for filing business personal property tax returns; provided, however, that any taxpayer utilizing the system shall comply with this article and any rules promulgated by the Department of Revenue for the administration of this article. Additionally, any taxpayer utilizing the system shall comply with any rules of the local taxing jurisdiction regarding payment, administration, and enforcement of the business personal property tax law.

# (b)

All penalties and interest assessed according to state law for failure to properly and timely file a business personal property tax return or for payment of such taxes shall apply to filings made through the OPPAL system.

Last amended: Act 2014-415, p. 1520, §3.

Source: view the official text

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In this chapter (40 sections)
  1. 40-7-33 · Book of Assessments - Required; Form; Use of Assessment Lists…
  2. 40-7-34 · Book of Assessments - to Be Certified by Department
  3. 40-7-35 · Same Abstracts of Property Contained in Book
  4. 40-7-36 · Book Showing Amount of Taxes Delivered to Collector
  5. 40-7-37 · Plat Books - Blocks and Lots Platted and Recorded
  6. 40-7-38 · Plat Books - All Real Estate
  7. 40-7-39 · Plat Books - Annual Revision
  8. 40-7-40 · Plat Books - Failure to Comply with Sections 40-7-37 through…
  9. 40-7-41 · Plat Books - Where Kept
  10. 40-7-42 · Levy of Taxes from Book of Assessments
  11. 40-7-43 · Duties of Assessor When He Has Reason to Believe Property May…
  12. 40-7-44 · Assessment Against Auctioneers
  13. 40-7-45 · Appeals - Right; Time
  14. 40-7-46 · Appeals - Notice
  15. 40-7-47 · Appeals - Trial
  16. 40-7-48 · Appeals - Judgment of Revaluation
  17. 40-7-49 · Rules and Regulations
  18. 40-7-50 · Voluntary Check-Off Designation for Alabama Association of…
  19. 40-7-55 · Short Form Tax Return; Itemized Listings
  20. 40-7-56 · Optional Personal Property Assessment Link
  21. 40-7-57 · Filing Returns; Penalites and Interest
  22. 40-7-58 · Design and Operation of System; Advisory Committee
  23. 40-7-59 · Alternative Systems
  24. 40-7-60 · Inspection and Supervision of Program; Regulation by Schedule…
  25. 40-7-61 · Procedures and Standards; Contract Work to Be Inspected and…
  26. 40-7-62 · Property Appraised at Fair and Reasonable Market Value; Basis…
  27. 40-7-63 · Time for Completion of Appraisal
  28. 40-7-64 · Department to Prescribe Procedures, Standards, Forms,…
  29. 40-7-65 · Employment of Appraisal Firms as Consultants; Firms or…
  30. 40-7-66 · Consultations with County Governing Bodies and Tax Assessors;…
  31. 40-7-67 · Department May Act When County Fails to Comply; Personnel;…
  32. 40-7-68 · Cost of Program for Equalization of Ad Valorem Taxes to Be…
  33. 40-7-69 · Authority to Issue Revenue Bonds to Finance Program
  34. 40-7-70 · Annual Appropriation to Department; Establishment of Fund to…
  35. 40-7-71 · Department to Certify That County Property Appraised at Fair…
  36. 40-7-72 · Additional Appropriations
  37. 40-7-73 · Avoidance or Frustration of Provisions or Intent of Article
  38. 40-7-74 · Administration of Program
  39. 40-7-75 · Reappraisal of Taxable Property in Marshall County
  40. 40-7-90 · Definitions
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