The department shall perform such necessary audits and examinations of the payroll tax records and returns of all contractors performing construction services for projects allowed the tax abatements or qualified for capital credits authorized or provided by the amendments to Sections 40-18-190, 40-18-194, 40-9B-3, 40-9B-4, and 40-9B-11 to determine that Alabama income taxes are being correctly withheld on construction wages paid to employees working in Alabama and that appropriate withholding allowances are being claimed.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 2 - Department of Revenue.
Article 1 - General Provisions.
Section 40-2-2 - Employment of Secretary and Other Employees; Payment of Expenses Generally.
Section 40-2-3 - Duties of Secretary.
Section 40-2-4 - Bonds of Employees.
Section 40-2-6 - Oaths of Witnesses.
Section 40-2-7 - Offices and Equipment; How Expenses Paid.
Section 40-2-8 - Travelling Expenses - Generally.
Section 40-2-9 - Traveling Expenses - Prepayment for Employees Traveling Outside State.
Section 40-2-10 - Agents and Employees Constituted Peace Officers; Arrest Fee.
Section 40-2-11 - Powers and Duties Generally.
Section 40-2-14 - Photographic or Electronic Reproductions of Documents - Legislative Intent.
Section 40-2-15 - Notice of Setting Assessment Aside; Revaluation and Notice Thereof.
Section 40-2-16 - Equalization of Valuation Generally.
Section 40-2-17 - Revaluation by Board of Equalization to Affect Equalization.
Section 40-2-18 - Procedure After Revaluation and Equalization.
Section 40-2-20 - Witnesses - Incriminating Testimony; Perjury.