Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
6,197 matching statutes
United States — Alabama
1 provisions
Autauga County’s tax assessor and tax collector offices are abolished on October 1, 1997, or sooner if a vacancy occurs.
United States — Alabama
1 provisions
If the vehicle owner wants to pay motor vehicle ad valorem taxes and license tax by mail, they must sign and return the application form with the payment; the judge of probate and tax collector then handle the remittance, receipt, and mailing of the tag or decal.
United States — Alabama
1 provisions
State and county tax collection procedures also apply to municipal taxes, and the county tax collector must collect or enforce them in the same way and as part of the same collection.
United States — Alabama
1 provisions
This section creates a room-rental tax, sets it at 3% of the charge, requires monthly reporting and payment, requires records to be kept for five years, and adds a 10% penalty plus interest for late payment.
United States — Alabama
1 provisions
The authority may award a workforce housing tax credit for qualifying projects, but the award is capped, not refundable, and subject to notice, certificate, allocation, and recapture rules.
United States — Alabama
1 provisions
The board must levy and record the annual water management tax, and delinquent taxes are collected with penalties and sale of the land if unpaid.
United States — Alabama
1 provisions
If a municipality asks, the Houston County Commission must collect the tax and enforce this subpart; it may also hire counsel and use the same collection remedies available for state sales tax.
United States — Alabama
1 provisions
The tax collector must keep a substantially bound book of certain unpaid-tax land records.
United States — Alabama
1 provisions
This section imposes several taxes in the Tom Bevill Reservoir Management Area and directs how the proceeds must be collected and deposited.
United States — Alabama
1 provisions
The Tax Assessor and Tax Collector offices of Clay County are abolished on October 1, 1991, or earlier if a vacancy occurs.
United States — Alabama
1 provisions
This section says certain estate-tax credits, deferrals, interest charges, and related tax deductions are shared ratably among the relevant people, with a specific exception for a beneficiary who paid the tax directly or through a charge on the property.
United States — Alabama
1 provisions
This section makes specified state sales tax provisions apply to the county tax, and gives the State Commissioner of Revenue and State Department of Revenue the same powers, duties, and obligations for that county tax.