a quarterly publication of the alabama department of revenue … · 2017-05-29 · third quarter fy...

Representatives from the ADOR MotorVehicle Division hosted a two-daytraining seminar for county licensing

officials July 13 and 14.

cals. Unit managers also gave overviews onthe Registration, Records/Audit, Motor Car-rier Services, and Mandatory Liability Insur-ance units.

A Quarterly Publication of the Alabama Department of Revenue

3rd QuarterFY 2011

(April, May, June 2011)

Motor Vehicle Hosts Training Seminar for County Licensing Officials

Motor Vehicle Division Director Brenda Coonewelcomes county officials.

Julie Burke, 3M, discusses “print-on-demand”decals.

Jay Starling (left) with Bruce Brashier, of Gemini Consultants, prior to the morning session.

Included in the seminar were briefingson motor-vehicle-related legislation fromthe 2011 Regular Session of the AlabamaLegislature, along with administrative ruleupdates, new distinctive license plates,Electronic Title Processing System (ETAPS)enhancements, and print-on-demand de-

Participants and presenters includedthe following: from 3M, Julie Burke; fromITI (Intellectual Technology, Inc.), DrewNicholson; from ADOR: Brenda Coone,Amy Bright, Billy Phillips, Tyies Fleeting,Sherry Helms, Don Clemons, and Jay Starling.

Third Quarter FY 2011 April, May, June 2011Revenue REVIEW

Effective August 1, 2011, the Alabama Department of Revenue(ADOR) will temporarily restrict the electronic filing of cer-tain corporate income tax returns (Forms 20C and 20C-C).Many Alabama corporate taxpayers participate in the filing of a

federal consolidated income tax return. These taxpayers, federalconsolidated filers, will be required to file hard-copy Alabama in-come tax returns, and will be prohibited from transmitting theirAlabama returns electronically.

The ADOR announced that this regrettable action is requireddue to processing errors associated with electronically transmittedAlabama returns received from federal consolidated filers. The de-partment plans to remove the corporate e-file restriction prior tothe 2012 filing season.

Taxpayers may contact the ADOR by telephone at (334) 242-1200 or by e-mail at [email protected] withany questions they may have about the corporate e-file restriction.

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Drew Nicholson, ITI, listens to an importantquestion from the audience.

Amy Bright goes over new legislation relating todisability access license plates and placards.

Billy Phillips explains the aspects of a dealer taginvestigation.

Tyies Fleeting gives an overview of the MotorCarrier Services Unit.

Sherry Helms highlights details of the AlabamaOnline Insurance Verification System Act, to beimplemented January 2013.

Don Clemons talks about ETAPS enhancements.

Corporate E-File Restriction


IR-2011-77July 15, 2011

IRS Gives Truckers Three-Month Extension; Highway Use Tax ReturnDue Nov. 30

The Internal Revenue Service advisestruckers and other owners of heavy high-way vehicles that their next federal highwayuse tax return, usually due Aug. 31, will in-stead be due on Nov. 30, 2011.

Because the highway use tax is cur-rently scheduled to expire on Sept. 30,2011, this extension is designed to alleviateany confusion and possible multiple filingsthat could result if Congress reinstates ormodifies the tax after that date. Under tem-porary and proposed regulations filed todayin the Federal Register, the Nov. 30 filingdeadline for Form 2290, Heavy Highway Ve-hicle Use Tax Return, for the tax period thatbegins on July 1, 2011, applies to vehiclesused during July, as well as those first usedduring August or September. Returnsshould not be filed and payments shouldnot be made prior to Nov. 1.

To aid truckers applying for state vehi-cle registration on or before Nov. 30, thenew regulations require states to accept asproof of payment the stamped Schedule 1of the Form 2290 issued by the IRS for theprior tax year, ending on June 30, 2011.Under federal law, state governments arerequired to receive proof of payment of thefederal highway use tax as a condition of ve-hicle registration. Normally, after a taxpayerfiles the return and pays the tax, the Sched-ule 1 is stamped by the IRS and returned tofilers for this purpose. A state normally mayaccept a prior year’s stamped Schedule 1 asa substitute proof of payment only throughSept. 30.

For those acquiring and registering anew or used vehicle during the July-to-No-vember period, the new regulations requirea state to register the vehicle, without proofthat the highway use tax was paid, if theperson registering the vehicle presents acopy of the bill of sale or similar document

showing that the owner purchased the ve-hicle within the previous 150 days.

In general, the highway use tax appliesto trucks, truck tractors and buses with agross taxable weight of 55,000 pounds ormore. Ordinarily, vans, pick-ups and paneltrucks are not taxable because they fallbelow the 55,000-pound threshold.

For trucks and other taxable vehiclesin use during July, the Form 2290 and pay-ment are, under normal circumstances, dueon Aug. 31. The tax of up to $550 per vehi-cle is based on weight, and a variety of spe-cial rules apply to vehicles with minimalroad use, logging or agricultural vehicles,vehicles transferred during the year andthose first used on the road after July.

Last year, the IRS received about650,000 Forms 2290 and highway use taxpayments totaling $886 million.

IR-2011-80July 25, 2011

Two-Year Limit No Longer Applies toMany Innocent Spouse Requests

The Internal Revenue Service an-nounces that it will extend help to more in-nocent spouses by eliminating the two-yeartime limit that now applies to certain reliefrequests.

“In recent months, it became clear tome that we need to make significantchanges involving innocent spouse relief,”said IRS Commissioner Doug Shulman.“This change is a dramatic step to improveour process to make it fairer for an impor-tant group of taxpayers. We know these aredifficult situations for people to face, andtoday’s change will help innocent spousesvictimized in the past, present and the future.”

The IRS launched a thorough review ofthe equitable relief provisions of the inno-cent spouse program earlier this year. Policyand program changes with respect to thatreview will become fully operational in thefall and additional guidance will be forth-coming. However, with respect to expand-

ing the availability of equitable relief:The IRS will no longer apply the two-

year limit to new equitable relief requestsor requests currently being considered bythe agency.

A taxpayer whose equitable relief re-quest was previously denied solely due tothe two-year limit may reapply using IRSForm 8857, Request for Innocent SpouseRelief, if the collection statute of limitationsfor the tax years involved has not expired.Taxpayers with cases currently in suspensewill be automatically afforded the new ruleand should not reapply.

The IRS will not apply the two-yearlimit in any pending litigation involving eq-uitable relief, and where litigation is final,the agency will suspend collection actionunder certain circumstances.

The change to the two-year limit is ef-fective immediately, and details are in No-tice 2011-70, posted on IRS.gov.

Existing regulations, adopted in 2002,require that innocent spouse requests seek-ing equitable relief be filed within two yearsafter the IRS first takes collection actionagainst the requesting spouse. The timelimit, adopted after a public hearing andpublic comment, was designed to encour-age prompt resolution while evidence re-mained available. The IRS plans to issueregulations formally removing this timelimit.

By law, the two-year election period forseeking innocent spouse relief under theother provisions of section 6015 of the In-ternal Revenue Code, continues to apply.The normal refund statute of limitationsalso continues to apply to tax years coveredby any innocent spouse request.

Available only to someone who files ajoint return, innocent spouse relief is de-signed to help a taxpayer who did not knowand did not have reason to know that his orher spouse understated or underpaid an in-come tax liability. Publication 971, InnocentSpouse Relief, has more information aboutthe program.

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IRS NEWS

Alabama Senate Honors EasterlyThird Quarter FY 2011 April, May, June 2011Revenue REVIEW

The Alabama Senate honored formerADOR Secretary Lewis Easterly with aresolution acknowledged in the Sen-

ate Chamber on Thursday, May 26, 2011.Mr. Easterly retired from the ADOR effectiveMay 1, 2011, with over 42 years of service.The resolution, commending Easterly forprofessional achievement, reads:

“WHEREAS, it is with highest commendationthat Lewis Easterly is recognized on the occasion ofhis retirement following longtime dedicated servicewith the Alabama Department of Revenue; and

WHEREAS, Lewis Easterly graduated from Jack-sonville State University with a Bachelor of Sciencedegree and obtained a Master of Business Adminis-tration degree from Auburn University; and

WHEREAS, Mr. Easterly served in the UnitedStates Army; he is a Vietnam Combat Veteran, who

was awarded the Combat Infantryman Badge; andMr. Easterly coauthored a book detailing his battal-ion’s wartime experience in Vietnam; and

WHEREAS, Mr. Easterly began working as arevenue examiner with the Alabama Department ofRevenue in January 1969 and has carried out hismany duties and responsibilities in a highly efficientmanner; and

WHEREAS, in 1975, Mr. Easterly began work-ing with the Alabama Legislature on revenue issuesand has continued that role; and

WHEREAS, during his career with the Depart-ment of Revenue, Mr. Easterly has served in manyroles, including as secretary of the Department, Chiefof the Research Division, and Director of Administra-tive Services; and

WHEREAS, with the interests of his fellow citi-zens always a priority, in 1996, Mr. Easterly created

the Economic Development Section within the Rev-enue Commissioner’s Office, making Alabama theonly state revenue department in the United Statesto have a dedicated economic development section;and

WHEREAS, after many years of devoted serviceto the citizens of the great State of Alabama, LewisEasterly is retiring, leaving behind a legacy of serv-ice, efficiency, and sincere devotion; now therefore,

BE IT RESOLVED BY THE LEGISLATURE OF ALA-BAMA, BOTH HOUSES THEREOF CONCURRING, Thaton the occasion of his retirement from the AlabamaDepartment of Revenue, we earnestly commendLewis Easterly for his tireless and heartfelt commit-ment to the citizens of Alabama, and by copy of thisresolution, we convey our highest esteem and bestwishes for his well-deserved retirement.”

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(Left to right) On hand to recognize Senate Joint Resolution 88, honoring former ADOR Secretary Lewis Easterly: Rep. Kerry Rich, Rep. Alan Boothe,Rep. Lesley Vance, Sen. Jimmy Holley, Lt. Gov. Kay Ivey, Mr. Lewis Easterly, Sen. Del Marsh, Sen. Rusty Glover, Sen. Paul Bussman, Sen. Gerald Dial.


Alabama tax laws allow taxpayers whosuffer uninsured casualty losses toclaim their losses as an itemized de-

duction on their annual Alabama IndividualIncome Tax Returns; however, unlike fed-eral law the ADOR advises, the casualty lossmay be claimed only in the year the loss oc-curred.

According to the ADOR, this meansthat for state tax purposes, taxpayers wouldclaim the uninsured/unreimbursed lossesresulting from the April storms on their2011 Alabama tax year return.

Federal law allows taxpayers to havethe option of deducting the loss in the pre-ceding tax year by filing an amended federalreturn. Alabama does not.

The ADOR offers the following guid-ance in claiming uninsured casualty losses:

• Individuals may deduct the personalproperty losses that are not covered by in-surance or other reimbursements.

• To calculate the loss, taxpayers mustfirst determine their Alabama adjustedgross income and then subtract 10 percentof their Alabama adjusted gross incomefrom their total amount of casualty lossesfor that particular tax year.

• Attach a copy of the Federal Form4684 used to calculate the loss.

• To expedite processing, attach

copies of property reappraisals substantiat-ing the property values before and after thedamage and copies of any insurance re-ports/claims and reimbursements related tothe damaged property.

For additional information concerning

Alabama casualty loss claims and how theyare treated for Alabama income tax pur-poses, please contact the ADOR at334.242.1099 or by email at http://www.revenue.alabama.gov/incometax/mailform.cfm.

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Interest Rates Remain the Same for ThirdQuarter of 2011

Interest rates for the calendar quarter be-ginning July 1, 2011, remain at four (4)percent, according to the Internal Rev-

enue Bulletin No. 2011-26, dated June 27,2011.

Under Sect. 40-1-44, Code of Alabama1975, the Department of Revenue will cal-culate interest on underpayments and over-payments (where applicable) at this sameannual rate (4%); however, land sold by thestate for taxes, shall be calculated at 12% inaccordance with Sect. 40-5-9. (Historicalrates shown right.)

Interest Rates By Calendar Quarter(Established by: 26 USCA §6621; §40-1-44, Code of Alabama 1975)

1ST QTR 2ND QTR 3RD QTR 4TH QTR

2001 9% 8% 7% 7%2002 6% 6% 6% 6%2003 5% 5% 5% 4%

2004 4% 5% 4% 5%2005 5% 6% 6% 7%2006 7% 7% 8% 8%

2007 8% 8% 8% 8%2008 7% 6% 5% 6%2009 5% 4% 4% 4%

2010 4% 4% 4% 4%2011 3% 4% 4%

Statement of Gross Tax Collections

Through End of 3rd Quarter FY 2011 (April, May, June 2011)

FYTD 2010-11 FYTD 2009-10 % Change

Business Privilege Tax 102,408,682.47 98,855,552.02 3.59Gasoline 301,036,433.73 302,357,600.52 (0.44)Income Tax-Corporate 280,428,982.06 344,888,749.77 (18.69)Income Tax-Individual 2,621,775,537.39 2,478,655,961.32 5.77Income Tax (Total) 2,902,204,519.45 2,823,544,711.09 2.79Motor Fuels 97,185,226.99 92,152,409.39 5.46Oil & Gas Privilege (8%) 58,934,697.35 51,794,325.27 13.79Oil & Gas Production (2%) 21,730,803.49 15,994,932.67 35.86Sales 1,423,750,264.29 1,380,347,501.30 3.14Use Tax 200,267,875.05 184,421,952.40 8.59Utility Gross Receipts 305,833,492.90 313,167,733.05 (2.34)

SUBTOTAL 5,413,351,995.72 5,262,636,717.71 2.86SUBTOTAL (OTHER TAXES) 1,194,718,376.08 1,012,270,123.13 18.02

TOTAL (ALL TAXES) 6,608,070,371.80 6,274,906,840.84 5.31

State Tax Filing Guidance: Uninsured Casualty Losses


Administrative RulesEffective June 10, 2011:Amended:810-5-1-.208 National Guard Distinctive Li-

cense Plates810-5-1-.225 Disability Access Parking -

Privileges810-5-1-.237 Mandatory Liability Insurance

(MLI) Registration Reinstatement Procedures

810-5-1-.240 Permanent Trailer LicensePlates

810-5-8-.04 Registration Denial – MandatoryLiability Insurance Law

810-5-8-.06 Affirmation of Motor Vehicle Lia-bility Insurance

810-5-8-.08 Refunds of Mandatory LiabilityInsurance (MLI) Reinstatement Fees

810-5-8-.10 Procedures for Random Sam-pling, Questionnaire Form, and Noticeof Suspension

Repealed:810-5-1-.231 Fee for Costs Incurred in

Searching Registration Records andProviding Certified Copies of Registra-tion Records

810-5-1-.238 Provisional Registration Rein-statement Document

810-5-8-.07 Providing Listings to County Of-ficials of Vehicles Suspended under In-surance Laws; Refusing Registration toOwners of Suspended Vehicles; Confi-dentiality of Information RegardingSuspended Persons

810-5-8-.11 Administratively Removing Suspensions

810-5-75.-01 Title Procedure-First Title forVehicle Salvaged in a Jurisdiction otherthan Alabama

810-5-75-.05 Title Procedures on Title Appli-cations for an Alabama Certification ofTitle Submitted by an Alabama Out ofState Resident – Transfer of Title for aUsed 1975 and Later Model Vehicle

810-5-75.-06 Title Procedures on Title Appli-cations for an Alabama Certificate ofTitle Submitted by an Alabama Out ofState Resident – First Title for a New(1975 and Later Models) Vehicle

810-5-75-.08 Title Procedure – Applicationfor Corrected Certificate of Title

810-5-75-.13 Title Procedure – Transfer ofTitle for a Vehicle Obtained by a Sher-

iff ’s or Court Sale810-5-75-.18 Title Procedure – Transfer of

Title for Used (1975 and Later Models)Vehicles, Currently Titled in Alabama

810-5-75-.19 Title Procedure – Repossessed(1975 and Later Model) Vehicle that hasbeen Titled in Alabama with Lienholder(Repossessor) Properly Shown on Title

810-5-75-.25 Title Procedure – First Title fora New (1975 and Later Models) Vehicle

810-5-75-.32 Title Procedure – Transfer ofTitle for a Vehicle in Bankruptcy

810-5-75-.33 Title Procedure – Transfer ofTitle when a Vehicle is Repossessed bya Lienholder Whose Lien has not beenRecorded

Repealed and Adopted:810-5-1-.442 Farm and Farm Products Li-

cense Plates810-5-75-.14 Involuntary Transfer by Opera-

tion of Law810-5-75-.17 Title Procedure – Repossessed

Motor VehicleEffective June 15, 2011:Amended:810-7-1-.11 Procedures Pertaining to the Es-

crow Provisions and Tobacco MasterSettlement Agreement ComplementaryLegislation Concerning Tobacco Manu-facturers

Adopted:810-7-1-.21 Electronic Filing and Payment of

the Alabama Underground and Above-ground Storage Tank Trust FundCharge

810-8-6-.04 Electronic Filing and Payment ofOil and Gas Production and PrivilegeTaxes

Effective June 29, 2011:Adopted:810-2-8-.11 Issuance of a Certificate of Good

Standing for the Alabama Business Priv-ilege Tax

Effective Aug. 12, 2011:Amended:810-6-3-.07.05 Charitable Organizations and

InstitutionsEffective Sept. 7, 2011:Amended:810-3-14-.01 Gross Income in General810-3-28-.01 Partnership Returns810-3-162-.01 Income to be Reported by

Shareholders

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County Reps Attend RITS Demo Session

Kim Payne goes over visual examples for the county representatives.

Several members of the Jefferson County Department of Revenue recently attended ademo session taught by Christy Wickham and Kim Payne, who demonstrated how theGenTax software configuration worked for our department.


General Revenue-related Acts Act 2011-164 (HB 33)

Continues the Alabama AthleticCommission until October 1, 2013

This act, relating to the Alabama Sun-set Law, continues the existence and func-tioning of the Alabama Athletic Commissionuntil October 1, 2013; amends Sections 41-9-1021, 41-9-1023, 41-9-1024, 41-9-1029, and41-9-1030 of the Code of Alabama 1975;provides further for the regulation of ama-teur and professional mixed martial artsmatches, contests, or exhibitions; requiresthat board members be citizens of Alabama;requires that applicants for licensure beUnited States citizens or legally present inthe United States; provides that the com-mission has the sole jurisdiction to licensethe promotion or holding of each profes-sional match, contest, or exhibition of box-ing or mixed martial arts promoted or heldwithin Alabama; provides that the commis-sion has the authority to license partici-pants in any professional match, contest, orexhibition of boxing or mixed martial artsheld in Alabama; and repeals Sections 41-9-90.1 and 41-9-96 of the Code of Alabama1975, relating to the inactive State AthleticCommission, thereby eliminating the Ala-bama Department of Revenue’s involve-ment in providing secretarial and clericalhelp to the commission, and eliminatingthe Department’s authority to collect li-cense and permit fees.

Effective Date: April 28, 2011

Act 2011-205 (SB 253)

Establishes License Plate Category forMini-Trucks

This act adds Section 32-6-59 to theCode of Alabama 1975; amends Sections32-8-31 and 40-12-240 of the Code; estab-lishes a license plate category for mini-trucks; exempts mini-trucks from certificate

of title requirements; establishes a defini-tion and safety standards for mini-trucks.

Effective Date: Jan. 1, 2012

Act 2011-258 (HB 50)

Coal Waste Ash Exemption Eliminatedfrom Solid Waste

This act amends Section 22-27-2 andSection 22-27-3 of the Code of Alabama1975; concerns solid waste disposal; re-moves the existing exemptions for fly ash,bottom ash, boiler slag, and flue gas emis-sion control wastes; authorizes regulationof these substances as solid waste.

Effective Date: May 25, 2011

Act 2011-312 (SB 129)

Voluntary Contribution by Ad ValoremTaxpayers on Check-Off of Annual TaxStatements for Alabama FirefightersAnnuity and Benefit Fund

This act amends Section 36-21-186 ofthe Code of Alabama 1975; providing for avoluntary contribution by ad valorem tax-payers to the Alabama Firefighters Annuityand Benefit Fund, to provide for a voluntarycontribution to the fund made by check-offon the annual income tax returns.

Effective Date: Sept. 1, 2011

Act 2011-535 (HB 56)

Beason-Hammon Alabama Taxpayer andCitizen Protection Act

This act shall be known and may becited as the “Beason-Hammon Alabama Tax-payer and Citizen Protection Act”. This billconcerns illegal immigration; defines terms;requires the Attorney General to attempt tonegotiate a Memorandum of Agreement be-tween the State and the U.S. Department ofHomeland Security under certain condi-tions; requires a person to present proof ofcitizenship and residency before voting;precludes any state or local government orofficial from refusing to assist the federalgovernment in the enforcement of federal

immigration laws; prohibits an illegal alienfrom receiving any state or local public ben-efits; prohibits an illegal alien from being el-igible on the basis of residence foreducation benefits; requires businesses oremployers seeking economic incentives toverify the employment eligibility of theiremployees and provides penalties; pro-hibits illegal aliens from seeking employ-ment in this state and provides penalties;requires the verification of the legal statusof persons by law enforcement officers;criminalizes certain behavior relating toconcealing , harboring, shielding illegalaliens and provides penalties; creates thecrime of dealing in false identification docu-ments and the crime of vital records iden-tity fraud and provides penalties; prohibitsbusinesses, employers, or public employersfrom knowingly employing an illegal alienand provides penalties; prohibits certain de-ductible business expenses; makes it a dis-criminatory practice for a business oremployer to fail to hire a legally present jobapplicant or discharge an employee whileretaining an employee who is an illegalalien; requires the verification of illegal sta-tus of every alien charged with a crime forwhich bail is required; amends Section 32-6-9 of the Code of Alabama 1975, relating todriver’s licenses; requires law enforcementto detain any alien whose lawful immigra-tion status cannot be verified; requires Ala-bama Department of Homeland Security toestablish and maintain and E-Verify em-ployer agent service; prohibits the enforce-ment of certain contracts; requires publicschools to determine citizenship and immi-gration status of enrolling students; pro-hibits an illegal alien from entering into abusiness transaction and provides penalties.

Effective Date: Sections 22 and 23 ofthis act are effective June 9, 2011; Section 9becomes effective on January 1, 2012; Sec-tion 15 becomes effective on April 1, 2012;and the remainder of the act becomes ef-fective Sept. 1, 2011

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2011 Revenue-related Legislation (Regular Session)


Act 2011-540 (HB 105)

Licensing and Registration of Tow Trucks

This act amends Section 40-12-248 ofthe Code of Alabama 1975; provides for thelicensing and registration of motor vehiclewreckers, commonly known as tow trucks,based on the gross vehicle weight of thewrecker only without regard to the grossvehicle weight of any motor vehicle to betowed by the wrecker.

Effective Date: June 9, 2011

Act 2011-544 (HB 179)

Homeowners and Storm VictimsProtection Act of 2011

This act shall be known as and may becited as the “Homeowners and Storm Vic-tims Protection Act of 2011”; amends Sec-tion 40-8-1, Code of Alabama 1975;expands and clarifies the definition of resi-dential property to include single-familydwellings and lots under construction untilsold or otherwise put to a use other than asa single-family dwelling for a period of up to24 months (two years) from the date of de-struction or damage; the owner may re-quest an extension not to exceed anadditional 24 months (two years) upon sub-mission of proof that the work necessary torebuild or restore the destruction or dam-age could not be contracted or, if con-tracted, could not be completed within 24months (two years) from the date of the de-struction or damage.


Act 2011-551 (HB 230)

Full Employment Act of 2011

This act may be cited as the “Full Em-ployment Act of 2011”. This bill provides anincentive for job creation in Alabama; estab-lishes an Alabama income and financial in-stitution excise tax credit for smallbusinesses (businesses that employ 50 orfewer employees) that create new jobs pay-ing more than ten dollars ($10) per hour;the credit shall equal one thousand dollars($1,000) and shall be available in the taxyear during which the employee has com-pleted 12 months (one year) of consecutiveemployment; the employer must have a netincrease in the total number of full time

employees in Alabama on the last date ofeach tax year during which employees arehired for which the employer claims acredit, over the number employed in Ala-bama as of the last day of the tax year im-mediately preceding the first employmentyear; the increase must equal or exceed thenumber of newly hired employees forwhich a credit is sought by one employeefor each newly hired employee for whom acredit is being sought for the current year,plus one employee for all employees forwhom credits were claimed in prior years;the credit shall be allowed against the taximposed by Chapter 16 or Chapter 18, Title40; a financial institution shall be allowed toclaim the credit against the liability deter-mined in Chapter 16 of Title 40; the incometax credit may be claimed only for employ-ees who are hired following the date thisact is signed by the Governor or is other-wise formally enacted.

Effective Date: For tax years begin-ning on or after Jan. 1, 2011

Act 2011-552 (HB 243)

Income Tax Refund Check-Off forAlabama Firefighters Annuity and BenefitFund

This act amends Section 40-18-140 ofthe Code of Alabama 1975; allows an in-come tax refund check-off for a contribu-tion to the Alabama Firefighters Annuityand Benefit Fund; contributions to the fundshall be deposited with the State Treasurerfor distribution.

Effective Date: For tax years begin-ning after Dec. 31, 2012

Act 2011-554 (HB 256)

Limits the Number of Dealer LicensePlates Purchased by a Licensed NewMotor Vehicle Dealer, a Used MotorVehicle Dealer, and a Motorcycle Dealer

This act amends Section 40-12-264 ofthe Code of Alabama 1975; limits the num-ber of dealer license plates purchased by alicensed new motor vehicle dealer, a usedmotor vehicle dealer, and a motorcycledealer; removes provision allowing licensedmotor vehicle wholesalers, rebuilders, andreconditioners to purchase dealer licenseplates; limits the use of dealer license plates

to certain individuals and to vehicles in thedealer’s inventory; permits licensed newand used motor vehicle dealers, whole-salers, rebuilders, and reconditioners topurchase dealer transit license plates; disal-lows refunds of dealer license plates fees;increases second and subsequent civilpenalties for misuse of dealer and dealertransit license plates; provides for a criminalpenalty for willful misstatements in the pur-chase of dealer license plates; authorizesthe Department of Revenue to deny adealer regulatory license to a dealer whohas unpaid civil penalties; requires dealersto purchase license plates for vehicles with-drawn from inventory.

Effective Date: Oct. 1, 2011

Act 2011-563 (HB 355)

Establishes the Alabama StreamlinedSales and Use Tax Commission

This act establishes the AlabamaStreamlined Sales and Use Tax Commissionto identify and develop the programs nec-essary to become compliant with theStreamlined Sales and Use Tax Agreementin the event that Alabama becomes a partic-ipating member of the agreement; requiresthe commission to research Alabama’s ex-isting tax laws to identify the changes thatwill be required in existing law in order tobring Alabama in compliance with theagreement in the event that federal legisla-tion adopting the agreement becomes law.


Act 2011-565 (HB 399)

Alabama Terminal Excise Tax Act

This act shall be known and may becited as the “Alabama Terminal Excise TaxAct.” This bill revises the motor fuel tax col-lection and enforcement system; imposesthe tax upon the removal or withdrawal ofmotor fuel from the terminal using the ter-minal rack other than by bulk transfer; im-poses the tax when motor fuel is importedinto the state, other than by bulk transfer;imposes the tax on blended motor fuel atthe point motor fuel is blended; providesfor the levy of the tax on certain productsand provides for exemptions; provides forlicensing and fees, for returns, disposition

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of the proceeds of the tax, and penalties forviolations.


Act 2011-614 (HB 383)

Extends Supplemental Assessment;Increases Supplemental Provider PrivilegeAssessment on Nursing Facilities

This act amends Sections 40-26B-21through 40-26B-26, of the Code of Alabama1975; extends the nursing facility supple-mental assessment referred to in Section40-26B-21(b) through August 31, 2013; in-creases the supplemental provider privilegeassessment beginning September 1, 2011;the privilege assessment will remain$1,899.96 for each bed in the facility; thesupplemental privilege assessment annualrate is increased from $1,063.08 to$1,603.08; the new annual rate is $3,503.04,or $291.92 per month; this act also changesthe due date from the tenth of the monthto the twentieth of the month; all refer-ences to “tax” have been changed to “as-sessments.”


Act 2011-615 (HB 392)

Extends the Private Hospital Assessmentand Medicaid Funding Program for FiscalYears 2012 and 2013

This act amends Article 5, Chapter 26B,Title 40, Code of Alabama 1975; extendsthe private hospital assessment and Medi-caid funding program for fiscal years 2012and 2013; changes the base year to fiscalyear 2009 for purposes of calculating the as-sessment; changes the assessment rate forfiscal years 2012 and 2013; changes the duedate for quarterly payment of the assess-ment; changes the methodology for basepayments for outpatient hospital servicesfor state fiscal years 2012 and 2013.

Effective Date: June 9, 2011The program shall be of no effect if

federal financial participation under TitleXIX of the Social Security Act is not avail-able to Medicaid at the approved federalMedicaid assistance percentage, establishedunder Section 1905 of the Social SecurityAct for State fiscal years 2010, 2011, 2012,and 2013. The program will automaticallyterminate September 30, 2013, unless a

later bill is passed extending the program tofuture fiscal years.

Act 2011-616 (HB 434)

Double-Weighted Sales Factor andMarket Sourcing

This act amends Section 40-27-1, Codeof Alabama 1975; double-weights the salesfactor in the currently equal-weighted threefactor formula used to apportion businessincome to Alabama; amends Alabama’ssourcing of revenues for apportionmentpurposes by converting Alabama from a“cost of performance” state to a “marketbased sourcing” state for certain receiptsfrom intangibles or services; provides thatsales of services and other intangible prop-erty would be sourced to Alabama if the tax-payer’s market for the sales is in Alabama.

Effective Date: For all tax years begin-ning on or after Dec. 31, 2010

Act 2011-620 (SB 65)

Income Tax Refund Check-Off forAlabama State Historic Preservation Fundand the Archives Services Fund

This act amends Section 40-18-140,Code of Alabama 1975; provides an incometax refund check-off for a contribution tothe Alabama State Historic PreservationFund and the Archives Services Fund; fundswill be deposited with the State Treasurerfor distribution.

Effective Date: For tax years begin-ning after Dec. 31, 2012

Act 2011-628 (SB 185)

Electronic Uniform Non-Traffic Citationand Complaint (eUNTCC)

This act concerns the issuance of acomplaint and summons or notice to ap-pear in court for persons arrested for mis-demeanor non-traffic violations; providesfor the use of an electronic uniform non-traffic citation and complaint (eUNTCC) asan alternative method for issuing tickets;provides for a notice to appear in court sim-ilar to the e-tickets used for traffic offenses.

Effective Date: July 1, 2011

Act 2011-631 (SB 219)

Interest-Bearing Warrants for EducationalPurposes

This act concerns financing for publiceducation; authorizes county and cityboards of education to issue interest-bear-ing warrants for educational purposes, withthe approval of the State Superintendent ofEducation, and payable from such revenuesor tax proceeds as are lawfully available; thewarrants would be sold at public or privatesale; the warrants and interest thereon areexempt from all state, county, municipal,and other taxation under the laws of theState.

Effective Date: Aug. 1, 2011

Act 2011-633 (SB 224)

Transfer of Motor Vehicles without Title toAutomotive Dismantler and Parts Recycleror Secondary Metals Recycler

This act amend Sections 32-8-87, 40-12-412, and 40-12-116, Code of Alabama1975; provides for transfer of certain motorvehicles without a title to an automotivedismantler and parts recycler or secondarymetals recycler; requires a statement fromthe owner containing certain informationwith regard to a vehicle sold without a title;requires an automotive dismantler andparts recycler or secondary metals recyclerto maintain certain records and electroni-cally transmit such records to the Depart-ment; requires an annual license fee of $200per piece of car crushing equipment forpersons other than the licensed disman-tlers, recyclers or junk dealers; providescriminal penalties for violations; requiresthe Department of Revenue to maintain anelectronic lien verification system; adds Sec-tion 32-8-64.2 to the Code of Alabama1975, relating to release of certain liens.

Effective Date: Section 1 of this act be-comes effective Jan. 1, 2012; the remainingsections of this act become effective Oct. 1,2011

Act 2011-641 (SB 295)

Establishes the Individual DevelopmentAccount Program

This act establishes the Individual De-velopment Account Program in the Depart-

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ment of Human Resources; authorizes cer-tain persons with low income to enter intoagreements with a fiduciary organization forthe establishment of an individual develop-ment account; requires the agreement toprovide for the amount of savings deposits,match fund rates, asset goals and financialliteracy education classes to be completed,additional training specific to the asset, andfinancial counseling the individual will at-tend, as well as other services designed toincrease the financial independence of theperson; provides that the funds in the ac-count shall be matched under certain cir-cumstances; provides that money may bewithdrawn from the account for certainqualified purposes; allows money to bewithdrawn from the account if money iswithdrawn for emergencies; removes a per-son from the program if money is with-drawn for other purposes; requires theaccount holder to fulfill certain require-ments before the withdrawal of moneyfrom the account; provides that money de-posited in the account shall not be consid-ered gross income for income tax purposes;provides that money withdrawn from theaccount for qualified purposes shall not beconsidered gross income for income taxpurposes; provides for the selection of fidu-ciary organizations to administer the pro-gram; provides for the duties of financialinstitutions holding individual developmentaccounts; provides that an account owner’ssavings and matching funds shall not affecthis or her eligibility for any means-testedpublic benefits.


Act 2011-642 (SB 337)

Changes Distributions of the Sales TaxDiscount and the Use Tax Discount

This act amends Section 40-23-35 and40-23-77 of the Code of Alabama 1975;changes the distributions of the sales taxdiscount and the use tax discount; this actprovides that for fiscal years ending Sep-tember 30, 2012 and September 30, 2013,only, the five million dollars of the sales taxdiscount normally disbursed to the Depart-ment of Conservation and Natural Re-sources will be disbursed to the StateGeneral Fund; this act provides that for fis-

cal years ending September 30, 2012 andSeptember 30, 2013, only, the one milliondollars of the use tax discount normally dis-bursed to the Coastal Programs will be dis-bursed to the State General Fund.


Act 2011-644 (SB 395)

Income Tax Deduction for RetrofittingHomes against Catastrophic WindstormEvents

This act concerns homeowners insur-ance and homeowners who retrofit or up-grade their new or existing homes to helpresist damages associated with a hurricane,tornado, other catastrophic windstormevent, or rising floodwaters; provides an in-come tax deduction not to exceed thelesser of 50 percent of the costs of suchretrofitting and upgrades or $3,000; pro-vides that all rate filings and related actuar-ial information for homeowners insurancecoverage shall be treated as public informa-tion, available for review in the office of theCommissioner of Insurance in Montgomery,Alabama, and via the Internet on the web-site of the Department of Insurance.

Effective Date: Sections 1 and 2 of thisact become effective June 9, 2011; Section 3of this act becomes effective on Sept. 1, 2011

Act 2011-645 (SB 404)

Allows Issuance of Title on Stolen Vehicleto Insurance Company

This act amends Section 32-8-84, Codeof Alabama 1975; allows the issuance of anelectronic certificate of title on a stolen ve-hicle to an insurance company, where set-tlement has occurred between the insuredand the insured’s insurance company; a cer-tificate of title in paper form can be issuedonce the vehicle is recovered.

Effective Date: Jan. 1, 2012

Act 2011-648 (SB 477)

Tariff Credit Act of 2011

This act shall be known as the “TariffCredit Act of 2011”; provides limited eco-nomic development incentives to offsetbusiness transitional costs to encourage di-rect investment by qualified projects of aminimum capital investment; the minimum

capital investment of a qualifying project is$100 million; the qualifying project wouldhave to create at least 100 new jobs, with abase wage of not less than the state’s indi-vidual median income; approved investingcompanies would be eligible to receive atransferrable income tax credit up to theamount of their Federal tariff costs duringthe term of the qualifying project, but notto exceed the lesser of $20 million or 25%of the total amount of an investing com-pany’s capital investment in the qualifyingproject; any project seeking the credit mustgo through a recommendation process in-volving ADO, ADOR, and the Governor’sOffice.

Effective Date: For tax years and peri-ods beginning after Dec. 31, 2010

Act 2011-688 (SB 137)

Online Insurance Verification System forMotor Vehicles

This act amends Sections 32-7-19, 32-7-20, 32-7-22, 32-7-24, 32-7A-2 through 32-7A-8, Code of Alabama 1975; adds Sections32-7B-1 through 32-7B-6; repeals Sections32-7A-9 through 32-7A-22; adds Sections 32-7A-9 through 32-7A-25; permits the Depart-ment of Public Safety to verify financialresponsibility via an online insurance verifi-cation system in real time rather than usingthe manual process now in place; permitsthe Department of Revenue, all road sidelaw enforcement, and licensing officials toverify liability insurance coverage on motorvehicles via an online insurance verificationsystem in real time; permits licensing offi-cials to verify insurance coverage prior tothe issuance of motor vehicle registrations;conforms to the Insurance Industry Com-mittee on Motor Vehicle Administration(IICMVA) best practices for insurance verifi-cation; establishes an advisory council com-prised of insurance industry andgovernment representatives to establishpolicies and procedures for the online in-surance verification system; increases rein-statement fees.

Effective Date: Sections 2, 5, and 7 be-comes effective June 14, 2011; Sections 1, 3,4, and 6 become effective on Jan. 1, 2013,except that a portion of Section 3, contain-ing the reenacted Section 32-7A-12, be-

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comes effective June 14, 2011

Act 2011-689 (SB 158)

Neighborhood Infrastructure IncentivePlan Act of 2011

This act creates the Neighborhood In-frastructure Incentive Plan Act of 2011; al-lows homeowners and business owners toform neighborhood infrastructure authori-ties in existing neighborhoods to manageand finance local projects; provides for theorganization of the authorities; each home-owner and business assessed pursuant tothis act, beginning in the 2012 tax year, shallbe eligible for an income tax credit of 10percent of the amount of assessment paid,not to exceed one thousand dollars($1,000) credit in any tax year, for a periodnot exceeding 10 successive tax years.

Effective Date: June 14, 2011This act automatically expires Dec.

31, 2015, unless specifically extended by anact of the Legislature; all authorities in ex-istence as of Dec. 31, 2015, shall continuein existence until all existing projects of theauthority are completed and the authorityseeks dissolution

Act 2011-695 (SB 255)

Rebates for Qualified ProductionCompanies

This act amends Sections 41-7A-43 and41-7A-45, Code of Alabama 1975; makesseveral technical corrections to the film in-centives portion of the Entertainment In-dustry Act of 2009; clarifies the qualifiedexpenditures applicable to a television se-ries or commercial; provides that the in-come tax credits are available in the year inwhich the production activity concludes;provides that the sales, use and lodgings taxexemptions only apply to the state portionof these taxes; provides maximum ex-pended amounts beyond which rebates andexemptions are not allowed.


Act 2011-709 (SB 493)

Tornado Recovery Tax Incentive ProtectionAct of 2011

This act establishes the Tornado Re-covery Tax Incentive Protection Act of 2011;

protects the granting and extension of eco-nomic benefits that became impacted anddisrupted by the tornado outbreaks onApril 15 and April 27, 2011, due to propertydamage and unexpected deadline delaysduring the qualification processes.


Act 2011-710 (SB 506)

Classification of Property as Residential orHomestead Not Affected When Propertyis Damaged by Natural Disaster

This act amends Section 40-8-1 andSection 40-9-19, Code of Alabama 1975;provides that the classification of propertyas residential property or a homesteadwould not be affected under certain condi-tions when the property is damaged by anatural disaster.


Local Revenue-related Acts

Act 2011-237 (HB 30)

Additional Index Fee on PropertyInstruments in Marengo County

This act affects Marengo County andauthorizes a special index fee of five dollars($5) to be collected by the Judge of Probateon each real or personal property instru-ment, or other instrument recorded or filedfor record in the probate court of thecounty; the index fee is in addition to allother fees, taxes, and other charges re-quired by law to be paid upon recording orfiling for record of any instrument; theJudge of Probate will deposit all funds col-lected into a special fund to be maintainedby the Judge of Probate for improvedrecording, archiving, Internet technology,preservation, retrieving of records andother equipment, maintenance, training,and services necessary for the improve-ment of the recording, court, and licensedivisions of the office of the judge of probate.


Act 2011-246 (HB 397)

Proposed Ad Valorem Tax Increase inDothan

This act approves a proposed increasein ad valorem taxation to be levied by theCity Council of Dothan, in an amount notexceeding 15 mills that is in addition to thecurrent 5 mills for a combined total amountnot exceeding 20 mills, subject to approvalby a majority vote of the qualified electorsresiding in Dothan to vote in a special mu-nicipal election to be held no later than Oc-tober 1, 2013; and thirteen-fifteenths of anynet additional ad valorem tax revenues shallbe distributed to the Dothan City Board ofEducation to be used exclusively for publicschool purposes, the remainder of any ad-ditional ad valorem tax revenues shall bedistributed to Houston-Love Memorial Li-brary Board to be used exclusively for theimprovement, operation, and maintenanceof public libraries within Dothan.

Effective Date: Contingent upon voterapproval

Act 2011-256 (HB 148)

Additional Ad Valorem Tax in HaleCounty

This act allows the Hale County Com-mission to levy an additional ad valorem taxin the amount of three mills to pay for anew jail; allows the distribution of any ex-cess amount collected to the County Gen-eral Fund to be used for law enforcementpurposes.


Act 2011-263 (HB 530)

Additional Ad Valorem Tax in Pike Road

This act authorizes the municipal gov-erning body of Pike Road in MontgomeryCounty to levy and collect additional ad val-orem taxes in the amount of 25 mills on tax-able property located in Pike Road; theproceeds from the additional taxes will beallocated for public schools in the town; allad valorem taxes in Pike Road shall belevied, collected, administered and en-forced at the same time, in the same man-ner, and under the same requirements andlaws as state ad valorem taxes.

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Board of Education, the Arab City Board ofEducation, the Guntersville City Board ofEducation; the Albertville City Board of Ed-ucation, and the Boaz City Board of Educa-tion, based on student enrollment; 2)seventy-five percent to the county discre-tionary fund.


Act 2011-588 (HB 540)

Lee County Commission Authorized toLevy Sales and Use Taxes outside theCorporate Limits of Auburn, Opelika,and Phenix Cities

This act amends Section 1 of Act 1254of the 1969 Special Session, amended byAct 2005-306 of the 2005 First Special Ses-sion, and Sections 1 and 2 of Act 89-629 ofthe 1989 Regular Session; authorizes theLee County Commission to levy sales anduse taxes outside the corporate limits ofAuburn, Opelika, and Phenix City, generallyparalleling the state sales and use taxes; thecommission shall not levy any tax measuredby gross receipts, except a sales or use taxwhich generally parallels, except for therate of tax, that imposed by the state underapplicable law.


Act 2011-596 (HB 599)

Increases Lodging Tax in Clarke County

This act amends Section 45-13-243,Code of Alabama 1975; increases the lodg-ing tax in Clarke County in an amount offour percent of the charge on each room,rooms, lodgings, or accommodations; ex-empted from the tax are any rentals or serv-ices taxed under Division 1 of Article 1 ofChapter 23 of Title 40; the tax doesn’t applyto rooms, lodgings, or accommodationssupplied for a period of 30 continuous daysor more in any place; the net proceeds,after collection costs, shall be paid into thecounty treasury to be exclusively used forthe promotion of tourism and economicdevelopment.


Act 2011-268 (SB 99)

Prohibits the Imposition of anOccupational Tax in Baldwin County

This act proposes an amendment tothe Constitution of Alabama of 1901, to pro-hibit the imposition of an occupational taxin Baldwin County.


Act 2011-269 (SB 100)

Prohibits the Imposition of anOccupational Tax in Tuscaloosa County

This act proposes an amendment tothe Constitution of Alabama of 1901, to pro-hibit the imposition of an occupational taxin Tuscaloosa County.


Act 2011-523 (SB 378)

Lee County Commission Authorized toLevy Sales and Use Taxes outside theCorporate Limits of Auburn, Opelika,and Phenix City

This act amends Section 1 of Act 1254of the 1969 Special Session, amended byAct 2005-306 of the 2005 First Special Ses-sion, and Sections 1 and 2 of Act 89-629 ofthe 1989 Regular Session; authorizes theLee County Commission to levy sales anduse taxes outside the corporate limits ofAuburn, Opelika, and Phenix City, generallyparalleling the state sales and use taxes; thecommission shall not levy any tax measuredby gross receipts, except a sales or use taxwhich generally parallels, except for therate of tax, that imposed by the state underapplicable law.


Act 2011-527 (SB 473)

Distribution of Additional TVA Paymentsin Marshall County

This act provides for the distribution ofadditional TVA in-lieu-of taxes payments re-ceived by Marshall County pursuant to Act2010-135, to the school systems in thecounty and as provided by a committee ap-pointed for that purpose. Distributions ofproceeds are as follows: 1) twenty-five per-cent distributed to the Marshall County


Act 2011-265 (SB 208)

Lodging Tax in Perry County

This act authorizes Perry County tolevy and collect a five percent lodging tax inthe county; any rentals or services taxedunder Division 1 of Article 1 of Chapter 23of Title 40, Code of Alabama 1975, are ex-empted from the lodging tax; the tax doesnot apply to rooms, lodgings, or accommo-dations supplied for a period of 30 continu-ous days or more in any place: aftercollection costs, ninety percent of the taxcollections will be distributed to a fund es-tablished by the Perry County Commissionfor reduction of the county debt; ten per-cent of the tax collections will be distrib-uted to the Perry County General Fund.

Effective Date: Aug. 1, 2011

Act 2011-267 (SB 456)

Allocation and Expenditure for MoneyReceived from the TVA Distributed toMorgan County

This act provides for the allocation andexpenditure of money received from theTennessee Valley Authority distributed toMorgan County pursuant to Act 2010-135 ofthe 2010 Regular Session to the Hartselle,Decatur, and Morgan County Boards of Ed-ucation for fiscal years 2012 and 2013. Dis-tribution of proceeds are as follows: 1) thefirst $125,000 distributed among the schoolsystems to be used expressly for the sup-port and benefit of each system’s roboticsprograms; 2) fifty percent of the remainingproceeds to be divided among the schoolsystems for teachers and personnel ex-penses; 3) thirty percent of the remainingproceeds to be divided among the schoolsystems for technological purposes; 4)twenty percent of the remaining proceedsto be divided among the school systems’teachers, librarians, and educational person-nel for instructional and teaching materialsand supplies; 5) any excess funds shall bedivided among each school in the respec-tive school systems.

Effective Date: May 25, 2011

Revenue REVIEWThird Quarter FY 2011 April, May, June 2011


Act 2011-602 (HB 613)

Distribution of TVA Payments in MarshallCounty

This act provides for the distribution ofadditional TVA in-lieu-of taxes payments re-ceived by Marshall County pursuant to Act2010-135, to the school systems in thecounty and as provided by a committee ap-pointed for that purpose. Distributions ofproceeds are as follows: 1) twenty-five per-cent distributed to the Marshall CountyBoard of Education, the Arab City Board ofEducation, the Guntersville City Board ofEducation, the Albertville City Board of Ed-ucation, and the Boaz City Board of Educa-tion, based on student enrollment; 2)seventy-five percent to the county discre-tionary fund.


Act 2011-611 (HB 676)

Distribution of TVA Payments in JacksonCounty

This act provides for the distribution ofTVA in-lieu-of-taxes payments in JacksonCounty; and repeals Act 79-743, 1979 Regu-lar Session, Act 88-292, 1988 Regular Ses-sion, and Act 99-550, 1999 Regular Session.Distribution of proceeds are as follows: 1)four percent to equip and maintain theJackson County Legislative Delegation Of-fice; 2) forty percent to the county’s publicschool system; 3) thirty percent to the in-corporated municipalities; 4) twenty-sixpercent to the county general fund.


Act 2011-654 (SB 503)

Distribution of TVA Payments in JacksonCounty

This act provides for the distribution ofTVA in-lieu-of-taxes payments in JacksonCounty; and repeals Act 79-743, 1979 Regu-lar Session, Act 88-292, 1988 Regular Ses-sion, and Act 99-550, 1999 Regular Session.Distribution of proceeds are as follows: 1)four percent to equip and maintain theJackson County Legislative Delegation Of-fice; 2) forty percent to the county’s publicschool system; 3) thirty percent to the in-corporated municipalities; 4) twenty-sixpercent to the county general fund.


Act 2011-662 (HB 664)

Annual Business License Tax on thePrivilege of Engaging in CertainBusinesses in Jefferson County

This act authorizes the levy in JeffersonCounty of an annual business license tax onthe privilege of engaging in certain busi-nesses, vocations, occupations, callings orprofessions, specifically excluding personsengaging in business in the county and re-quired by law to pay tax pursuant to Sec-tions 40-16-4, 40-21-50, 40-21-52, 40-21-53,40-24-56, or 40-21-60 of the Code of Ala-bama 1975; tax will be measured by thegross receipts after certain deductions; es-tablishes minimum and maximum initialbusiness license taxes; authorizes levy of aminimum flat fee for the issuance of busi-ness licenses; provides for the levy of thebusiness license tax in respect of businessesengaged in more than one business; pro-vides for the deposit of the taxes collectedinto Jefferson County’s General Fund.


Act 2011-692 (SB 231)

Creates Public Authority for Purpose ofPromoting and Developing Tourism andDevelopment

This act authorizes one or more mu-nicipalities, counties, or any combination ofmunicipalities and counties, to create apublic authority for the purpose of promot-ing and developing tourism and develop-ment; provides for the duties, powers, andboard membership of the authority; author-izes the authority to create a tourism pro-motion and development district; providesfor the boundaries of the district.


• Store and chain store licensetax due.

• Utility license (2.2%) returnand first quarterly paymentdue.

14 • Annual wholesale oil li-cense return and paymentdue.

20 • Quarterly sales tax re-turn and payment due.

• Quarterly use tax return andpayment due.

• Quarterly rental or leasing taxreturn and payment due.

• Quarterly Solid WasteDisposal fee return andpayment due.

30 • Quarterly forest prod-ucts’ severance tax return andpayment due.

31 • Quarterly withholdingreturn and payment due fromemployer.

• Quarterly IFTA tax return andpayment due.

• Annual business privilegelicenses delinquent after thisdate.

• Store and chain store licensesdelinquent after this date.

• Quarterly ConstructionEmployer Fee due.

13

Political PartyContributions FY 2010

Amount Number

Republican $8,934 6,018Democrat $7,097 5,765

Tax Calendar(Continued from Page 14)


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Tax CalendarRequired Monthly Returns Tax Activity

10th • Medicaid-related tax return and paymentdue for nursing facilities.

• Tobacco use tax return and payment due.

15th • Gasoline information return due fromcarriers, transporters, and warehouses.

• Lubricating oils information return due from carriers,transporters, and warehouses.

• Motor carrier mileage tax return and payment due.• Oil and gas production tax and privilege tax returnand payment due two months following month ofproduction.

17th • Withholding return and payment duefrom those employers required to remit on amonthly basis.

20th • Aviation fuel tax return and payment due.• Coal severance tax return and payment due.• Coal transporters’ and purchasers’ returns due.• Contractors’ gross receipts tax return and paymentdue.

• Gasoline tax return and payment due.• Iron ore severance tax return and payment due.• Local solid minerals tax returns and payments due.• Lodgings tax return and payment due.• Lubricating oils tax return and payment due.• Medicaid tax return and payment due frompharmaceutical service providers.

• Mobile telecommunications service tax return andpayment due.

• Motor fuel tax return and payment due.• Pari-mutuel pool tax return and payment due.• Rental or leasing tax return and payment due.• Sales tax (state and local) return and payment due.• Scrap Tire Environmental Fee due.• Tobacco tax (state and county) return and paymentdue.

• Underground and aboveground storage tank trustfund charge due.

• Uniform Natural Minerals tax return and payment

due.• Use tax return and payment due.• Utility gross receipts tax return and payment due.

30th • Hazardous waste fee return and paymentdue.

Last dayof month • State horse wagering fee return and pay-ment due.

Quarterly/Annual Tax Activity(August, September, October 2011)

August10 • Quarterly NPM certification and bank verifica-tion due.

September15 • Third installment of estimated corporate in-come tax due (for calendar-year taxpayers.)

• Third installment of estimated personal income taxdue.

25 • Hydroelectric gross receipts return and pay-ment due.

October1 • Property tax on real and personal property due.• Automotive dismantlers and parts recyclers’ licensedue.

• Business privilege license fee due.• Quarterly Dry Cleaning Trust Fund Fee return andpayment due.

• Manufactured home registration and fee due.• Motor fuel identification markers issued.• Motor vehicle dealers, reconditioners, rebuilders andwholesalers’ license tax due.

(Continued on page 13)

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