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
The county tax is a debt due the county, can be collected as provided by law, and is secured by a lien. The department must collect and enforce the tax, may hire special counsel, and must pay that counsel from tax proceeds.
United States — Alabama
1 provisions
In Jefferson County, if ad valorem tax on a tract tied to a single parcel ID is $1 or less, the tax assessor (or similar officer) does not have to levy the tax, and the tax counts as paid when certified to the tax collector (or similar officer).
United States — Alabama
1 provisions
Choctaw County may levy a 1-cent privilege license tax on gross sales or gross receipts, with stated exemptions, and the Department of Revenue handles collection and reporting.
United States — Alabama
1 provisions
This section defines terms used in the subpart, including County, Commissioner, State Department of Revenue, State, state sales tax and use tax terms, registered seller, month, quarterly period, and fiscal year.
United States — Alabama
1 provisions
In certain Alabama counties under 600,000 population, qualifying county tax officials may apply to become supernumerary officials by filing a written declaration with the Governor.
United States — Alabama
1 provisions
This section imposes a mobile telecommunications tax on home service providers in Alabama and requires them to collect it from customers, with specific rates and billing rules.
United States — Alabama
1 provisions
The director of the department takes over certain motor-vehicle ad valorem tax duties from county tax assessors and tax collectors, who are relieved of those duties.
United States — Alabama
1 provisions
This provision authorizes a county tax, sets reporting and collection rules, exempts some sales, and makes the law effective only if voters approve it.
United States — Alabama
1 provisions
This provision makes certain state sales and use tax rules apply to the tax under this subpart and gives the Commissioner of Revenue and the department the same powers, duties, and obligations for that tax.
United States — Alabama
1 provisions
The county commission may levy a special county privilege license tax at a rate of one percent, and certain gross receipts and sales that are already exempt under the state sales and use tax are excluded from this tax calculation.
United States — Alabama
1 provisions
The tax assessor may correct certain tax-record errors in Jefferson County, and must record supporting evidence, certify the correction to the tax collector, and the tax collector must refund any taxes due from later collections. The taxpayer must provide proof of payment within two years.
United States — Alabama
1 provisions
This section defines key terms used in the subpart, including Commissioner, County, Fiscal Year, Month, Quarterly Period, Registered Seller, State, State Department of Revenue, State Sales Tax, State Sales Tax Statutes, State Use Tax, and State Use Tax Statutes.