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.
1,410 matching statutes
United States — Alabama
1 provisions
Jackson County may levy a lodging privilege/license tax of up to 2% on transient room, lodging, or accommodation charges, with monthly reporting, recordkeeping, exemptions, and late-payment penalties.
United States — Alabama
1 provisions
State lodging tax rules listed here also apply to the levied tax, and the designated collection agent gets the same powers, duties, and obligations for district taxes as under the state lodging tax statutes.
United States — Alabama
1 provisions
The privilege tax must be paid to the State Forestry Commission, reported to the Comptroller, and routed through county tax collectors, with 2% commissions for the tax collector and tax assessor.
United States — Alabama
1 provisions
This section allows an eligible taxpayer to claim a railroad rehabilitation income tax credit, sets annual caps and time periods, and provides for transfer of the credit by written agreement.
United States — Alabama
1 provisions
A 5% tax is levied on contractors doing public highway, road, bridge, or street construction in the state, based on gross receipts from those contracts, with listed exceptions.
United States — Alabama
1 provisions
This section defines key terms and imposes county privilege, sales, and use taxes at specified rates, with reporting and collection rules.
United States — Alabama
1 provisions
Local taxing authorities must give the department the ad valorem tax rate by December 1 each year, and the county local official must distribute fleet-vehicle ad valorem taxes as required by law.
United States — Alabama
1 provisions
Etowah County Commission may choose either a county gasoline tax or a county sales and use tax, but not both, and must contract with the State Department of Revenue to collect and enforce the chosen tax.
United States — Alabama
1 provisions
A taxpayer may claim a tax credit for qualified donations, but the credit is capped by taxpayer type and tax liability, and some utility-tax credits require a direct pay permit and department confirmation before use.
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
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
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
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.
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
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
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.
United States — Alabama
1 provisions
Businesses subject to this tax must file a monthly statement and pay the tax by the 20th day of the next month, keep tax records for two years, and make them available for examination.
United States — Alabama
1 provisions
This provision defines several terms used in the subpart, including “Code,” “Commissioner,” “County,” “State,” “State Department of Revenue,” “State Sales Tax,” and “State Use Tax,” and says those definitions apply unless the context clearly means otherwise.
United States — Alabama
1 provisions
The provision approves a 30-year special ad valorem school tax at $0.40 per $100 of taxable property in Barbour County Board of Education School Tax District No. 1, subject to voter approval.