United States — Alabama
Section 40-18-551 Definitions.
1 provisions
This provision defines terms used in the article.
Act or statute Open & Chat
Esheria Regulatory Atlas
Tax law in United States — Alabama
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
Section 45-37-249.02 Definitions.
1 provisions
This section defines terms used in the part, including the county, commission, several school-warrant terms, state sales and use tax terms, and the 2015 Sales Tax Fund.
Act or statute Open & ChatUnited States — Alabama
Section 45-53-245.01 Levy of Tax; Exemptions.
1 provisions
The county commission may impose a special county tax of one cent per dollar, tied to the state sales and use tax, after adopting a resolution imposing a sales and use tax.
Act or statute Open & ChatUnited States — Alabama
Section 45-22-243.05 Special Provisions Respecting Payment of Use Tax; Receipts and Returns by Registered Sellers.
1 provisions
Registered sellers must collect use tax from purchasers, give receipts, file quarterly returns, and remit the tax; they may defer credit-sale tax collection and reporting until collection.
Act or statute Open & ChatUnited States — Alabama
Section 45-10-244.05 Special Provisions Respecting Payment of Use Tax: Receipts and Returns by Registered Sellers.
1 provisions
Registered sellers must collect use tax from purchasers, give receipts, file quarterly returns, and remit the tax; they may defer credit-sale tax collection until payment is received.
Act or statute Open & ChatUnited States — Alabama
Section 40-23-104 Collection of Taxes Before Registration or Licensing; Proof of Purchase Price; Proof of Payment of Tax.
1 provisions
The licensing official must collect certain taxes and require proof of purchase price or tax payment before registering or licensing specified vehicles, and must remit collected county and municipal taxes within 20 days after month-end.
Act or statute Open & ChatUnited States — Alabama
Section 11-99-6 Allocation of Positive Tax Increments; Payment to Local Finance Officer; Tax Increment Fund.
1 provisions
Tax increment revenues must be paid and deposited into the district’s tax increment fund, and the provision sets timing and spending limits for project-plan expenditures.
Act or statute Open & ChatUnited States — Alabama
Section 40-12-253 Ad Valorem Taxation of Motor Vehicles.
1 provisions
This section sets how Alabama motor-vehicle ad valorem taxes are assessed, collected, credited, and refunded, and it bars license issuance until the tax is paid.
Act or statute Open & ChatUnited States — Alabama
Section 45-54-242.54 Collection of Tax; Enforcement.
1 provisions
The Department of Revenue must collect and enforce the tax for the county, may hire special counsel, and must pay that counsel from tax proceeds.
Act or statute Open & ChatUnited States — Alabama
Section 45-44-140.03 Payment of Finance Charge or Tax; Reporting.
1 provisions
Forest land owners must report the charge or tax to the Tax Assessor of Macon County at the time required by law; the charge or tax is payable like county taxes and becomes a lien on the property.
Act or statute Open & ChatUnited States — Alabama
Section 45-10-244.08 Charge of State Department of Revenue: Its Disposition of Tax Proceeds.
1 provisions
The department may charge the county for collection costs, but the charge cannot exceed 5% of the taxes collected. The commissioner must remit collected taxes to the State Treasury, certify monthly amounts to the Comptroller, and the Comptroller must issue monthly warrants to the county and send a copy of the certifica
Act or statute Open & ChatUnited States — Alabama
Section 45-56-140 Forest Lands; Financial Charge or Tax.
1 provisions
Randolph County may fund forest fire protection with a charge or tax on forest land owners, subject to a per-acre cap and a benefit limit.
Act or statute Open & Chat