Code of Alabama
Article 24 - Taxation
Part 5 - Tax, Occupational.

Division 1 - 1981 Tax.

Section 45-44-244 - Authorization to Levy Tax; Referendum. - (a) If first approved by a majority of the qualified...

Section 45-44-244.01 - Payment of Tax or Fee; Amount. - When a license tax or fee is imposed in accordance...

Section 45-44-244.02 - Definitions. - As used in this subpart, or in any ordinance or...

Section 45-44-244.03 - Deductions From Compensation; Quarterly Payments. - After the law day of any ordinance or resolution adopted...

Section 45-44-244.04 - Filing of Returns. - When a return in form and substance satisfactory to the...

Section 45-44-244.05 - Recordkeeping; Investigations. - It shall be the duty of the county director of...

Section 45-44-244.06 - Rulemaking Authority. - The court of county commissioners, board of revenue, or other...

Section 45-44-244.07 - Disposition of Funds. - All money derived from license taxes or fees levied pursuant...

Division 2 - 1997 Tax.

Section 45-44-244.30 - Definitions. - As used in this subpart, the following words shall have...

Section 45-44-244.31 - Authorization to Levy Tax; Payment; Amount. - In addition to any and all other taxes or fees...

Section 45-44-244.32 - Deductions From Compensation; Quarterly Payments. - Each employer shall deduct from each payment due each employee...

Section 45-44-244.33 - Filing of Returns. - When a monthly or quarterly return is not filed by...

Section 45-44-244.34 - Recordkeeping; Forms. - The revenue commissioner shall collect and receive all fees and...

Section 45-44-244.35 - Examinations and Investigations. - The revenue commissioner or his or her designee may examine...

Section 45-44-244.36 - Rulemaking Authority. - The revenue commissioner may prescribe, adopt, promulgate, and enforce reasonable...

Section 45-44-244.37 - Confidentiality of Information. - Any information received by the revenue commissioner or any other...

Section 45-44-244.38 - Penalties. - (a) All fees imposed by this subpart which are delinquent...

Section 45-44-244.39 - Extension for Filing Return. - The revenue commissioner, for good cause, may extend the time...

Section 45-44-244.40 - Disposition of Funds. - All revenues derived from fees under this subpart less a...