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
People and businesses selling or handling listed tobacco products in Alabama must pay the tobacco tax, add it to the sales price, collect it from the purchaser, and use the required stamp/report process.
United States — Alabama
1 provisions
Permitted wholesalers with tobacco products on hand when a tobacco tax increases must inventory the affected products and report and pay the additional tax to the Department of Revenue within 30 days.
United States — Alabama
1 provisions
State lodging tax rules apply to the county lodging tax, and the agency gets the same powers, duties, and obligations for administering it, unless a state provision is inconsistent with this part.
United States — Alabama
1 provisions
State lodging tax rules apply to the county tax, and the agency has the same powers and duties for it, unless inconsistent with this part.
United States — Alabama
1 provisions
This section defines terms used in the subpart and says those definitions apply unless the context clearly requires a different meaning.
United States — Alabama
1 provisions
Taxpayers must file a monthly statement and pay the tax on time, keep records, and may face a 10% penalty plus interest for late payment.
United States — Alabama
1 provisions
The Dallas County Commission may impose an additional excise tax on gasoline and motor fuel activities, up to $0.02, subject to hearing and voting requirements, and some fuel uses are exempt.
United States — Alabama
1 provisions
The commission sets and applies standards for historic rehabilitation tax credits, and owners must file applications and meet timing, documentation, and completion requirements before credits are issued.
United States — Alabama
1 provisions
A general power of attorney for taxes lets the agent handle a broad range of tax matters unless the document says otherwise.
United States — Alabama
1 provisions
The tax assessor may not issue a motor vehicle license or transfer a motor vehicle until proof is provided that the prior year’s ad valorem tax has been paid.
United States — Alabama
1 provisions
Most state sales tax provisions apply to the county tax, and the Morgan County Commission and its designee have the same powers, duties, and obligations for that county tax as the state revenue officials do for the state sales tax.
United States — Alabama
1 provisions
Geneva County may levy sales and use taxes for public school funding, but the proceeds must be used only for school purposes and the state revenue department collects and enforces the tax.
United States — Alabama
1 provisions
This provision defines terms used in the subpart, including county, commissioner, state department of revenue, state sales tax statutes, state use tax statutes, registered seller, month, quarterly period, and fiscal year.
United States — Alabama
1 provisions
This section says municipal taxes under Section 11-51-202 are subject to various listed state-tax rules, sets special collection rules for certain vehicles sold by unlicensed out-of-state dealers or licensed Alabama dealers who do not collect taxes at sale, and gives the tax collector a fee for collecting county or mun
United States — Alabama
1 provisions
The Department of Revenue must collect certain municipal taxes when a municipality requests collection and files a certified copy of the enabling ordinance or resolution.
United States — Alabama
1 provisions
People and businesses subject to the sales or use tax must add the tax to the price and collect it from the purchaser; they may not refund, absorb, or advertise any refund or absorption of the tax.
United States — Alabama
1 provisions
The tax collecting official must auction listed tax liens at the designated time, except liens already paid.
United States — Alabama
1 provisions
Covered taxpayers must pay the tax monthly by the 20th day of the next month and file a required report or return with the county commission or its designee.
United States — Alabama
1 provisions
State lodging tax rules generally also apply to the county tax, and the Commissioner of Revenue and State Department of Revenue have the same powers, duties, and obligations for the county tax as under the state lodging tax statutes.
United States — Alabama
1 provisions
This section gives a credit against Alabama use tax when sales or use tax has already been paid to another state, and it lets the Commissioner of Revenue require proof and adopt rules.