(b) Taxes for which Monthly or
Quarterly Returns are Required.
1. In the
event the taxpayer fails to pay the tax shown due on a monthly or quarterly
return on or before the due date prescribed for the payment of the tax, a
penalty of 10 percent of the amount of the tax not paid on or before the due
date shall be added. For any tax for which no return is required until an event
triggers a liability, there shall be a penalty of 10 percent of the tax not
paid on or before the due date.
2.
In the event the taxpayer fails to pay any amount of tax required to be shown
on a monthly or quarterly return, or any amount of tax for which no return is
required, within 30 calendar days from the date of the first notice and demand,
a penalty of 10 percent of the unpaid tax stated in the notice and demand shall
be added.
3. The following are
examples of taxes which are subject to the 10 percent penalty:
(i) gasoline tax, Section
40-17-33,
Code of Ala.
1975;
(ii) motor fuels
tax, Section
40-17-5,
Code of Ala.
1975;
(iii)
lubricating oil excise tax, Sec.
40-17-186,
Code of
Ala. 1975;
(iv)
tobacco tax, Section
40-25-4,
Code of Ala.
1975;
(v) hazardous
waste fee, Section
22-30B-5,
Code of Ala.
1975;
(vi) dog race
track pari-mutuel pool tax, Section
40-26A-3,
Code of Ala.
1975;
(vii) horse
wagering fee, Section
11-65-29,
Code of Ala.
1975;
(viii) state
sales tax, Section
40-23-7,
Code of Ala.
1975;
(ix) state use
tax, Section
40-23-68,
Code of Ala.
1975;
(x) state rental
or leasing tax, Section
40-23-7,
Code of Ala.
1975;
(xi) state
utility gross receipts tax, Section
40-23-7, Code of Ala.
1975;
(xii) state lodgings tax,
Section 40-26-3,
Code of Ala.
1975;
(xiii) state
contractors gross receipts tax, Section
40-23-7,
Code of Ala.
1975;
(xiv) mobile
telecommunications services tax, Section
40-21-121,
Code of
Ala. 1975;
(xv) state
hospital tax, Section
40-26B-61,
Code of
Ala. 1975;
(xvi) state
nursing facility tax, Section
40-26B-22,
Code of
Ala.
1975;
(xvii) state pharmaceutical providers tax,
Section 40-26B-3,
Code of Ala.
1975;
(xviii) counties
sales, use, and lodgings taxes, Section
40-23-7,
Code of Ala.
1975;
(xix)
municipalities' sales, use, and lodgings taxes, Section
40-23-7,
Code of Ala.
1975;
(xx) utility
license tax, Section
40-21-50,
Code of Ala.
1975;
(xxi) coal
severance tax, Section
40-13-3,
Code of Ala.
1975;
(xxii) forest
products severance tax, Section
9-13-86,
Code of
Ala.
1975;
(xxiii) withholding tax, Section
40-18-74,
Code of Ala.
1975;
(xxiv) income
tax estimate payments, Section
40-18-83,
Code of
Ala.
1975; and
(xxv) oil and gas severance taxes, Sections
9-17-26(b) and
40-20-5,
Code of Ala.
1975.
(xxvi)
international fuel tax agreement, Sections
40-17-270 through
40-17-275,
Code of
Ala. 1975.