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Category: Business & License Tax


Mar 2019

NOTICE Retailers and Semijobbers – Duplicate Invoices

REMINDER NOTICE TO: Retailers and SemijobbersFROM: Business and License Tax Division Tobacco Tax SectionSUBJECT: Duplicate Invoices This notice is to remind all retailers or semijobbers of the duplicate invoice requirement. Section 40-25-7, Code of Alabama 1975 requires “Any retail dealer or semijobber of tobacco products enumerated and defined in this article purchasing, or receiving such […]


Jan 2019

MEMO Business Privilege Licenses

MEMORANDUM TO: All County Business Privilege License OfficesFROM: Severance & License Section, Business & License Tax DivisionSUBJECT: Business Privilege Licenses The purpose of this memo is to provide important information to the county business privilege license offices about licenses and reporting requirements. The following are some problem areas that need addressing: CODE SECTIONS • Some […]


Jan 2019

NOTICE To All County Commissions Receiving Quarterly Uniform Natural Minerals Tax Distributions

The purpose of this notice is to provide important information to counties receiving Uniform Natural Mineral Tax Distributions that will expedite the receipt of these funds each quarter. Section 40-13-58, Code of Alabama 1975,states in part that all revenues collected from the tax levied less an amount to cover the expenses of administration and collection […]


Jan 2019

NOTICE To All Counties/Cities Receiving Distributions for the Monthly State-Administered County Motor Fuel Excise Taxes

The purpose of this notice is to provide important information to the counties and cities receiving monthly distributions for the local state-administered county motor fuel excise taxes that will expedite the receipt of these funds. Beginning with the local state-administered county excise tax distribution for the month ending March 31, 2019, it is recommended that […]


Jan 2019

NOTICE All Concentration Yards, Manufacturers, Processors and Producers of Forest Products

The purpose of this notice is to provide the filers of the forest products severance tax return and the forest products manufacturers tax return important information regarding the tax. Rule 810-8-5-.06The Department has implemented a new administrative rule to clarify who is liable for the Forest Products Severance Tax and the Forest Products Manufacturers Tax […]


Dec 2018

NOTICE Compressed Natural Gas (CNG) Personal Producer

Section 40-17-168.2, Code of Alabama 1975, requires any individual producing and using compressed natural gas (CNG) as a fuel in a personal vehicle used for noncommercial purposes to file an annual application fee of $100 per CNG vehicle. According to Section 40-17-168.1, Code of Alabama 1975, a personal producer of CNG is defined as “Any […]


Oct 2018

REVISED – ADOR Providing Tax Relief to Victims of Hurricane Michael

MONTGOMERY, Oct. 23, 2018 – The Alabama Department of Revenue is offering tax relief to Alabama taxpayers who have been affected by damage caused by Hurricane Michael. The tax relief measures will mirror IRS measures in the same declared disaster areas, including the deadline date. The department follows the IRS determination of eligible localities to […]