Alabama 2022 Regular Session

Alabama House Bill HB181 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 HB181
2	2	2 216418-2
3	3	3 By Representative Scott
4	4	4 RFD: State Government
5	5	5 First Read: 01-FEB-22
6	6
7	7	Page 0 1 216418-2:n:01/21/2022:MM/bm LSA2022-118
8	8	2
9	9	3
10	10	4
11	11	5
12	12	6
13	13	7
14	14	8 SYNOPSIS: Under existing law, the Department of
15	15	9 Revenue is required to issue executions and writs
16	16	10 of garnishment by service of any sheriff of
17	17	11 Alabama.
18	18	12 This bill would allow the Department of
19	19	13 Revenue the option to issue writs of garnishment
20	20	14 through certified or standard mail if service by
21	21	15 sheriff is not selected.
22	22	16
23	23	17 A BILL
24	24	18 TO BE ENTITLED
25	25	19 AN ACT
26	26	20
27	27	21 Relating to the Department of Revenue; to amend
28	28	22 Section 40-2-11, Code of Alabama 1975, as amended by Act
29	29	23 2021-146, 2021 Regular Session; to allow the issuance of writs
30	30	24 of garnishment by certified or standard mail.
31	31	25 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
32	32	Page 1 1 Section 1. Section 40-2-11, Code of Alabama 1975, as
33	33	2 amended by Act 2021-146, 2021 Regular Session, is amended to
34	34	3 read as follows:
35	35	4 "§40-2-11.
36	36	5 "(a)It shall be the duty of the department, and it
37	37	6 shall have the power and authority, in addition to the
38	38	7 authority now in it vested by law:
39	39	8 "(1) To have and exercise general and complete
40	40	9 supervision and control of the valuation, equalization, and
41	41	10 assessment of property, privilege, or franchise and of the
42	42	11 collection of all property, privilege, license, excise,
43	43	12 intangible, franchise, or other taxes for the state and
44	44	13 counties, and of the enforcement of the tax laws of the state,
45	45	14 and of the several county tax assessors and county tax
46	46	15 collectors, judges of probate, and each and every state and
47	47	16 county official, board, or commission charged with any duty in
48	48	17 the enforcement of tax laws, to the end that all taxable
49	49	18 property in the state shall be assessed and taxes shall be
50	50	19 imposed and collected thereon in compliance with the law and
51	51	20 that all assessments on property, privileges, intangibles, and
52	52	21 franchises in the state shall be made in exact proportion to
53	53	22 the fair and reasonable market value thereof in substantial
54	54	23 compliance with the law.
55	55	24 "(2) To equalize, value, and assess or cause to be
56	56	25 equalized, valued, and assessed any property subject to
57	57	26 taxation, and such valuations and assessments it shall enter
58	58	27 or cause to be entered in the proper assessment book, record,
59	59	Page 2 1 or minutes of the proper official, board, or tribunal; to set
60	60	2 aside all assessments so entered in any assessment book,
61	61	3 record, or minutes within any time before the end of the
62	62	4 assessment year and, after 10 days' notice given the taxpayer,
63	63	5 which notice shall be given by certified or registered mail,
64	64	6 return receipt demanded, of the time and place of hearing,
65	65	7 revalue and reassess the property and cause such revaluation
66	66	8 and reassessment to be entered in the proper assessment book,
67	67	9 record, or minutes in lieu of the original valuation and
68	68	10 assessment; provided, that no reassessment or revaluation
69	69	11 shall be made of any particular assessment from which an
70	70	12 appeal is then pending, or if the valuation of the property
71	71	13 for that year has been fixed on appeal by the circuit court or
72	72	14 Supreme Court; provided further, that parties may appeal from
73	73	15 such revaluation and assessment to the circuit court within
74	74	16 like time and in like manner as from the valuation and
75	75	17 assessment as fixed by the board of equalization.
76	76	18 "(3) To confer with, advise, and direct the several
77	77	19 county tax assessors, county tax collectors, judges of
78	78	20 probate, boards, or commissions and every state and county
79	79	21 official charged with the assessment and collection of taxes
80	80	22 as to their duties under the laws of this state.
81	81	23 "(4) To direct actions to be instituted by the
82	82	24 Attorney General, district attorneys, or attorneys especially
83	83	25 employed for such purposes, with the approval of the Attorney
84	84	26 General for the collection of any taxes or penalties due the
85	85	27 state or any county, or to compel any officer or taxpayer to
86	86	Page 3 1 comply with the provisions of the tax laws; to direct actions,
87	87	2 prosecutions, and proceedings to be instituted to enforce the
88	88	3 laws of this state relating to taxes, penalties, forfeitures,
89	89	4 and liabilities, and for the punishment of any public officers
90	90	5 or any person or any officer or agent of any corporation,
91	91	6 company, or association, trustee, or receiver for failure or
92	92	7 neglect to comply with the provisions of the tax laws, and to
93	93	8 cause complaints, informations, actions, or prosecutions to be
94	94	9 made or instituted against any tax assessor, tax collector,
95	95	10 judge of probate, or other public official for the removal of
96	96	11 such officers for official misconduct or neglect of duty and
97	97	12 to further direct actions as may become necessary to obtain an
98	98	13 order from a circuit court enjoining or restraining a taxpayer
99	99	14 from continuing in business in Alabama whenever such taxpayer
100	100	15 fails to collect, account for, and/or pay over any trust fund
101	101	16 tax imposed by Sections 40-17-220, 40-17-325, 40-18-71,
102	102	17 40-21-82, 40-21-102, 40-21-121, 40-23-2, 40-23-61, 40-23-193,
103	103	18 40-26-1, or any other local sales, use, and gross receipts
104	104	19 taxes collected by the department. Such actions and
105	105	20 proceedings may be instituted in the circuit court of any
106	106	21 county in which the taxpayer resides or does business, or in
107	107	22 the Circuit Court of Montgomery County, Alabama, and shall
108	108	23 remain in effect until such time as the taxpayer has come into
109	109	24 full compliance with the tax laws.
110	110	25 "(5) To require district attorneys and the Attorney
111	111	26 General of the state to commence and prosecute, within the
112	112	27 respective jurisdictions or spheres of official duty of the
113	113	Page 4 1 officers, actions, proceedings, and prosecutions for
114	114	2 penalties, forfeitures, impeachments, and punishments for
115	115	3 violations of the tax laws of the state, to enter into
116	116	4 agreements with district attorneys and the Attorney General of
117	117	5 the state to reimburse those offices for reasonable fees or
118	118	6 costs of actions, proceedings, and prosecutions, and to fund
119	119	7 the reimbursements, in whole or in part, from penalties
120	120	8 assessed and collected pursuant to Section 40-2A-11.
121	121	9 "(6) To require any public official in the state to
122	122	10 report information as to valuation, equalization, and
123	123	11 assessment of property, privileges, franchises or intangibles,
124	124	12 gross receipts, collections of taxes, receipts from licenses
125	125	13 and other sources, methods of taxation, values or franchises,
126	126	14 or intangible property, or assets subject to taxation, and
127	127	15 such other information as may be needful in the work of the
128	128	16 Department of Revenue in such forms and upon such blanks as
129	129	17 the department may prescribe and furnish.
130	130	18 "(7)a. To require individuals, partnerships,
131	131	19 associations, corporations, trustees, and receivers, and the
132	132	20 agents, officers, and employees thereof, to furnish
133	133	21 information concerning their capital, funded or otherwise,
134	134	22 gross receipts, net profits or income, excess profits, current
135	135	23 assets and liabilities, values of franchises, intangibles,
136	136	24 value of property, earnings, operating and other expenses,
137	137	25 bonds, deeds, conduct of business, and all other facts,
138	138	26 records, books, papers, documents, and other information of
139	139	27 any kind demanded which may be needful in order to enable the
140	140	Page 5 1 department to ascertain the value and relative burden to be
141	141	2 borne by every kind of property in this state and to ascertain
142	142	3 the proper amount of license, privilege, excise, corporation,
143	143	4 franchise, income, or ad valorem taxes.
144	144	5 "b. To require reporting of retail sales and
145	145	6 customer notification, within constitutional limitations, when
146	146	7 the seller does not collect sales, use, or simplified sellers
147	147	8 use tax on Alabama sales transactions, and to provide for
148	148	9 penalties pursuant to Section 40-2A-11.
149	149	10 "c. To require reporting of rental transactions of
150	150	11 tangible personal property as defined in Section 40-12-220,
151	151	12 when the property is classified as Class II or Class IV
152	152	13 property under Section 40-8-1, by persons facilitating the
153	153	14 transactions and to require notifications to the lessor when
154	154	15 the lessor has not furnished evidence that it has acquired a
155	155	16 license as required under Section 40-12-221, and to provide
156	156	17 for penalties pursuant to Section 40-2A-11.
157	157	18 "(8) To cause the deposition of witnesses residing
158	158	19 within or without the state to be taken upon such notice to
159	159	20 the interested party, if any, as the department may prescribe,
160	160	21 in like manner as depositions of witnesses are taken in
161	161	22 actions pending in circuit court, in any matter which the
162	162	23 department has authority to investigate and determine. The
163	163	24 depositions shall be taken upon a commission issued by the
164	164	25 Department of Revenue, or the secretary thereof, in the name
165	165	26 of the department, and returnable to the department.
166	166	Page 6 1 "(9) To visit, by the commissioner or by duly
167	167	2 authorized agents, the several counties in the state for the
168	168	3 purpose of investigating the work and methods of county tax
169	169	4 assessors, tax collectors, judges of probate, or other
170	170	5 officers or boards charged with the duty of administering the
171	171	6 tax laws of the state; to examine carefully into all cases
172	172	7 where evasions or violations of the tax laws are alleged,
173	173	8 complained of, or discovered, and to ascertain wherein
174	174	9 existing laws are defective or are improperly or negligently
175	175	10 administered and to report the result of the investigation and
176	176	11 the facts ascertained to the Governor from time to time when
177	177	12 required by the Governor.
178	178	13 "(10) To investigate the tax system of other states;
179	179	14 to thoroughly inform itself upon the subject of taxation and
180	180	15 of the progress made in other states and counties in improving
181	181	16 their tax system, to formulate and recommend such legislation
182	182	17 as may be deemed expedient to prevent evasion of existing tax
183	183	18 laws and to secure just and equal taxation and improvements in
184	184	19 the system of taxation in this state.
185	185	20 "(11) To consult and confer with the Governor upon
186	186	21 the subject of taxation and the administration of the laws and
187	187	22 progress of the work of the department, and to furnish to the
188	188	23 Governor from time to time such information as the Governor
189	189	24 may require.
190	190	25 "(12) To transmit to the Governor, 30 days before
191	191	26 the meeting of the Legislature, a written report showing all
192	192	27 the taxable property in the state and the value of the same,
193	193	Page 7 1 in tabulated form, with recommendations for improvements in
194	194	2 the system of taxation in the state, together with suggestions
195	195	3 of such measures as the department may formulate for the
196	196	4 consideration of the Legislature in regard thereto.
197	197	5 "(13) To, for good reason shown and entered on the
198	198	6 minutes of the department, do either of the following:
199	199	7 "a. Extend the time for filing any report or written
200	200	8 statement required to be filed with the department.
201	201	9 "b. Temporarily waive the motor fuel importer,
202	202	10 exporter, or transporter licensing requirements under Section
203	203	11 40-17-332, during a state of emergency or disaster. A waiver
204	204	12 authorized by this subdivision shall be effective only for
205	205	13 persons importing, exporting, or transporting motor fuel to
206	206	14 areas within a state or territory of the United States for
207	207	15 which the President of the United States or the governor of
208	208	16 that state or territory has declared a state of emergency or
209	209	17 disaster, and only where the import, export, or transport
210	210	18 takes place during the time the declaration is in effect. A
211	211	19 temporary waiver of the motor fuel importer, exporter, or
212	212	20 transporter licensing requirements under this subdivision
213	213	21 shall not be construed to permit any waiver of any additional
214	214	22 requirements or payment of any taxes due under the Alabama
215	215	23 Terminal Excise Tax.
216	216	24 "c. Temporarily waive the requirements associated
217	217	25 with the International Registration Plan under Section 32-6-56
218	218	26 and the International Fuel Tax Agreement under Section
219	219	27 40-17-272, during a state of emergency or disaster. A waiver
220	220	Page 8 1 authorized by this subdivision shall be effective only for
221	221	2 motor vehicles engaged in interstate disaster relief efforts
222	222	3 traveling to areas within a state or territory of the United
223	223	4 States for which the President of the United States or
224	224	5 Governor of that state or territory has declared a state of
225	225	6 emergency or disaster, and only when the travel takes place
226	226	7 during the time the declaration is in effect. A temporary
227	227	8 waiver of the requirements under the International
228	228	9 Registration Plan or International Fuel Tax Agreement under
229	229	10 this subdivision shall not be construed to allow a motor
230	230	11 vehicle to operate in the State of Alabama without valid
231	231	12 registration and insurance from its base state, nor allow any
232	232	13 motor vehicle to exceed weight limits posted for bridges and
233	233	14 like structures, or relieve any vehicle or the carrier, owner,
234	234	15 or driver of any vehicle from compliance with any other
235	235	16 restrictions, statutes, orders, or other legal requirements.
236	236	17 "(14) To inspect and examine at all reasonable
237	237	18 business hours any books, documents, records, or papers kept
238	238	19 by any person, firm, corporation, trustee, or receiver.
239	239	20 "(15) To make all assessments of taxes or penalties
240	240	21 which it is authorized to enforce or collect and report the
241	241	22 same to the Attorney General.
242	242	23 "(16) To issue executions and writs of garnishment
243	243	24 by certified or standard mail on any final assessment or
244	244	25 judgment made or rendered by the department; or to issue
245	245	26 executions or writs of garnishment directed to any sheriff of
246	246	27 Alabama, on any final assessment or judgment made or rendered
247	247	Page 9 1 by it the department, and upon such executions the sheriff
248	248	2 shall proceed as in cases issued out of the circuit court and
249	249	3 shall make return thereof to it the department within 60 days
250	250	4 after the receipt thereof.
251	251	5 "(17) To perform such other duties as are or may be
252	252	6 imposed on it by law.
253	253	7 "(b) The department may adopt rules for the
254	254	8 implementation and administration of this section."
255	255	9 Section 2. This act shall become effective
256	256	10 immediately following its passage and approval by the
257	257	11 Governor, or its otherwise becoming law.
258	258	Page 10