§ 40-1-1 Definitions
§ 40-1-2 Lien for taxes – Generally
§ 40-1-3 Lien for taxes – Date of lien
§ 40-1-4 Lien for taxes – Preferred claim
§ 40-1-5 Reports; remitting of payments
§ 40-1-7 Liability of agents for taxes
§ 40-1-8 Liability of receivers and trustees
§ 40-1-9 Equalization of taxation of state and national banks
§ 40-1-10 Duty of salaried officers as to disposition of fees collected
§ 40-1-13 Defense of actions involving revenue laws
§ 40-1-14 Payment of court costs
§ 40-1-15 Execution sufficient warrant for levy
§ 40-1-16 Copies of books, records, papers, etc., admitted in evidence
§ 40-1-17 Judgment on verdict in favor of state against officers
§ 40-1-18 Falsely returning list of taxpayer as sworn to
§ 40-1-19 Bank officer failing to make, swear to, and deliver required statements
§ 40-1-20 Taxing authorities acting as attorney for taxpayer
§ 40-1-21 Access to books and records of revenue officers
§ 40-1-22 Penalty for officers who neglect duty
§ 40-1-23 Liability of officers for conversion
§ 40-1-24 Duty of sheriff in selling property under execution, etc
§ 40-1-25 Dealing in state securities
§ 40-1-26 Falsely and fraudulently procuring state warrants
§ 40-1-27 Payment of taxes by lienors
§ 40-1-28 Impeachment of officers
§ 40-1-29 Form of notices to taxpayers
§ 40-1-30 Notice required to be given by registered mail may be given by certified mail
§ 40-1-31 Distribution of revenues collected
§ 40-1-31.1 Disposition of certain fees
§ 40-1-31.2 Elimination of payments of less than five dollars to municipality; disposition of eliminated amounts
§ 40-1-32.1 Education Trust Fund Proration Prevention Act
§ 40-1-35 Enforcement of liability for taxes imposed by other states
§ 40-1-37 Ratification of certain municipal or county elections as to levy of special taxes
§ 40-1-38 Trial tax
§ 40-1-39 Prompt returns, reports, payments, and settlements
§ 40-1-40 Actions against officers
§ 40-1-41 Correction of settlements of assessors
§ 40-1-42 Overpayments into State Treasury
§ 40-1-43 Misuse of federal tax returns or information therefrom by state officers, employees, etc., or former employees or agents
§ 40-1-44 Interest on delinquent taxes and overpayments
§ 40-1-45 Timely mailing treated as timely filing and paying
§ 40-1-46 Payment to certain certified appraisers, mappers, or tax administrators
§ 40-1-47 Investment of ad valorem taxes
§ 40-1-48 Investment of ad valorem taxes – Use of special funds
§ 40-1-49 Suspension of collection when costs exceed amounts collected
§ 40-1-50 Reporting requirements of state agencies administering economic tax incentives

Terms Used In Alabama Code > Title 40 > Chapter 1

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • circuit: means judicial circuit. See Alabama Code 30-3D-608
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Dependent: A person dependent for support upon another.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • license tax: as used in this title , shall be deemed to include any tax prescribed by a license tax schedule, but shall not exclude any license tax otherwise prescribed. See Alabama Code 40-12-344
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • month: means a calendar month. See Alabama Code 30-3D-608
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • oath: includes affirmation. See Alabama Code 30-3D-608
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Probate: Proving a will
  • real property: includes lands, tenements and hereditaments. See Alabama Code 30-3D-608
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • secretary: shall mean the Secretary of the "Department of Labor". See Alabama Code 25-5-2
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the territories thereof and the District of Columbia. See Alabama Code 30-3D-608
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.