Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
6,197 matching statutes
United States — Alabama
1 provisions
State lodging tax statute rules apply to the levied tax, and the Commissioner of Revenue and Department of Revenue have the same powers, duties, and obligations for district taxes.
United States — Alabama
1 provisions
Marshall County may levy a severance tax on coal producers, and the county commission sets the rate.
United States — Alabama
1 provisions
County commissions may administer or contract for collection of local taxes, but must follow stated timing, consistency, and fee limits.
United States — Alabama
1 provisions
State lodging tax rules also apply to the county tax levied, and the Commissioner of Revenue and State Department of Revenue have the same powers, duties, and obligations for county taxes as under the state lodging tax statutes.
United States — Alabama
1 provisions
State sales and use tax rules apply to the county tax, unless inconsistent with this subpart, and the State Commissioner of Revenue and State Department of Revenue have the same powers, duties, and obligations for the county tax as under the state tax statutes.
United States — Alabama
1 provisions
State sales and use tax rules apply to the county tax, and the State Commissioner of Revenue and the State Department of Revenue have the same powers, duties, and obligations for that county tax as they do under the state tax statutes.
United States — Alabama
1 provisions
County officials who collect ad valorem taxes must place the taxes in short-term investments until distribution, and interest must be handled as specified.
United States — Alabama
1 provisions
In Jefferson County, this section imposes a 3% sales tax on alcoholic beverages sold from licensed restaurants, with listed exemptions and monthly reporting, payment, and recordkeeping duties.
United States — Alabama
1 provisions
This section defines terms used in this part of the act.
United States — Alabama
1 provisions
The county tax assessor must calculate and enter municipal taxes on the descriptive lists, using the same process required for state and county taxes.
United States — Alabama
1 provisions
Bullock County may levy a one-cent local privilege license tax on gross sales or gross receipts, with stated exemptions, and taxpayers must report, collect, and pay the tax as required.
United States — Alabama
1 provisions
The judge of probate must handle motor-vehicle ad valorem, casual sales, and use tax assessment and collection in the county, while the county tax assessor and tax collector are relieved of those duties.
United States — Alabama
1 provisions
Taxpayers must file monthly statements, pay the tax due, keep records, and may face a 10% penalty plus interest for late payment.
United States — Alabama
1 provisions
Alabama courts must recognize and enforce certain out-of-state tax liabilities, and officials of the other state may sue in Alabama to collect those taxes.
United States — Alabama
1 provisions
State sales tax rules on payment, assessment, collection, reporting, recordkeeping, penalties, rulemaking, administration, and enforcement apply to the tax under this subpart if they are not inconsistent with it.
United States — Alabama
1 provisions
The county tax collector does not have to keep a separate account for special municipal taxes, but must keep them in gross. If tax revenue is set aside by law for a special purpose, municipal treasurers must keep a separate account and distinct fund and disburse those special taxes as required by law.
United States — Alabama
1 provisions
The county tax assessor and tax collector offices in Cleburne County are abolished on October 1, 1985, or earlier if either office becomes vacant. If a vacancy happens before that date, the remaining officer must take over the county revenue commissioner’s duties until a commissioner is elected, and that officer is ent
United States — Alabama
1 provisions
This section creates an Alabama income tax credit for eligible taxpayers who pay to build, buy, or install a qualified storm shelter at their primary residence, subject to a $3,000 or 50% cost limit and an annual statewide cap.
United States — Alabama
1 provisions
This section imposes a county tax tied to state sales tax rates, with a 1% rate in specified areas, and exempts receipts and sales that are already exempt under the state sales tax statutes.
United States — Alabama
1 provisions
Clarke County may levy a one-cent privilege license tax on gross sales or gross receipts, and covered taxpayers must collect, report, and remit it under the section’s rules.