Code of Alabama - Title 40: Revenue and Taxation - Chapter 26A - Dog Race Track Pari-mutuel Pool Tax

• Section 40-26A-1 Definitions
  For the purpose of this chapter, the following terms shall have the respective meanings ascribed to them by this section except where the context clearly...
• Section 40-26A-2 Tax levied; amount
  (a) In addition to any and all other taxes imposed by law, there is hereby levied, upon every person engaged in the business of operating...
• Section 40-26A-3 When tax due; monthly reports
  On or before the twentieth day of each month, every person on whom the taxes levied by this chapter are imposed shall render to the...
• Section 40-26A-5 Failure to make reports
  Any person subject to this chapter who shall fail to make any report required of him by the Department of Revenue or shall fail to...
• Section 40-26A-11 Effect on other licenses and taxes
  The taxes imposed by this chapter shall be in addition to all other licenses and taxes levied by law as a condition precedent to engaging...
• Section 40-26A-14 Violators restrained from continuing in business
  Any taxpayer who shall violate any of the provisions of this chapter may be restrained from continuing in business, and the proper prosecution shall be...
• Section 40-26A-15 Writ of injunction authorized
  If it is brought to the attention of the department that any taxpayer subject to this chapter is guilty of violating any of the provisions...
• Section 40-26A-16 Enforcement; rules and regulations of chapter
  The Department of Revenue is hereby charged with the enforcement of the provisions of this chapter and is hereby authorized and empowered to prescribe, adopt,...
• Section 40-26A-17 Appropriation for administration and enforcement; disposition of proceeds of tax
  (a) Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay...

Last modified: May 3, 2021