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
This section allows certain public entities to collect delinquent taxes by legal action, and authorizes county tax collecting officials to sue and act in related proceedings to recover taxes due.
United States — Alabama
1 provisions
A county or municipality that was already levying or administering a gross receipts tax like a sales tax on February 25, 1997 may keep doing so after July 1, 1998. Other county or municipal governing bodies may not levy or administer that type of tax.
United States — Alabama
1 provisions
The county tax collector must record municipal taxes due in the land docket and identify the municipality and tax year.
United States — Alabama
1 provisions
This section allows Lee County to levy a 1% sales and use tax in specified areas if voters approve it at a referendum.
United States — Alabama
1 provisions
The tax rate is $0.10 per ton on severed material sold as tangible personal property, with special treatment for naturally occurring unprocessed sand. The producer generally collects the tax, the purchaser pays it at sale or delivery, and exemption claims require documentation.
United States — Alabama
1 provisions
The Escambia County tax collector must handle certain vehicle-related tax assessment and collection duties, and the judge of probate and tax assessor are relieved of those duties.
United States — Alabama
1 provisions
The collection agency must exercise the same tax-related powers, duties, and obligations that the commissioner and department have under the state sales and use tax statutes.
United States — Alabama
1 provisions
State lodging tax rules on payment, reporting, records, interest, rulemaking, administration, and enforcement also 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
This section sets excise tax rates on motor fuel and says taxed fuel is not subject to any other state excise tax.
United States — Alabama
1 provisions
If a vacancy happens in either the tax assessor or tax collector office in Randolph County, the county revenue commissioner office must be established immediately.
United States — Alabama
1 provisions
Municipalities get a tax lien on real and personal property for municipal taxes, starting October 1 of the tax year.
United States — Alabama
1 provisions
The Covington County tax collector or county tax collecting official must collect applicable municipal and county use tax on certain vehicle purchases and send the receipts to the proper county or municipal recipient.