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.
6,197 matching statutes
United States — Alabama
1 provisions
County commissions and the State Department of Transportation may license toll roads, bridges, ferries, and causeways, and county commissions may also buy, establish, and tax for certain bridges and causeways.
United States — Alabama
1 provisions
State sales tax and use tax administration rules apply to the county taxes, and the Commissioner of Revenue and Department of Revenue get the same powers, duties, and obligations for those county taxes.
United States — Alabama
1 provisions
This section defines terms used in this part.
United States — Alabama
1 provisions
New tax credit legislation must include a performance statement and related limits; taxpayers claiming a new tax credit must report the claimed amount to the Department of Revenue after 2024.
United States — Alabama
1 provisions
The Department of Revenue must create and offer the ONE SPOT electronic tax filing system, and local taxing jurisdictions must send tax lists and updates to the department.
United States — Alabama
1 provisions
State sales tax and use tax rules apply to the county taxes, unless they conflict with this subpart, and the Commissioner of Revenue and the State Department of Revenue have the same powers and duties for those county taxes.
United States — Alabama
1 provisions
This provision makes the state sales tax and use tax rules apply to the taxes authorized here, and gives the governing body, the state Department of Revenue, and private collection agencies the same powers, duties, and obligations for those taxes.
United States — Alabama
1 provisions
This section limits local tax collection to one municipality or county at a time for the same sale or rental, and sets refund procedures when tax is paid to the wrong locality.
United States — Alabama
1 provisions
This provision makes the state sales tax and use tax statutes apply to the listed county taxes, unless inconsistent with this subpart, and gives the county and special collection agent the same powers, duties, and obligations in administering them.
United States — Alabama
1 provisions
The Department of Revenue must create and run an electronic filing system for certain local motor fuel taxes, and local jurisdictions must provide tax-rate notices and related information.
United States — Alabama
1 provisions
State sales and use tax rules apply to county taxes, and the commissioner of revenue and the State Department of Revenue have the same powers, duties, and obligations for those county taxes.
United States — Alabama
1 provisions
County sales and use taxes must be paid to and collected by the Houston County Commission or its designee.
United States — Alabama
1 provisions
This section makes the state sales tax and use tax statutes apply to the taxes authorized here, including payment, assessment, collection, reporting, records, interest, penalties, rules, administration, and enforcement, if not inconsistent with this subpart.
United States — Alabama
1 provisions
State sales tax and use tax rules are incorporated for the county tax, and the Commissioner of Revenue and State Department of Revenue have the same powers and duties for those county taxes.
United States — Alabama
1 provisions
State sales tax and use tax rules apply to the taxes levied here, and the commissioner and Department of Revenue have the same powers, duties, and obligations for those taxes.
United States — Alabama
1 provisions
This provision allows certain taxing authorities to pay money into a tax increment fund, requires annual payment of accrued school-district tax increments by February 1, and prohibits using increased valuations before project completion in a state school-aid formula.
United States — Alabama
1 provisions
A tax lien certificate holder has the first right to buy a later tax lien on the same property, must act within a 5-to-30-day pre-auction window, and may later abandon the certificate by giving notice and surrendering it.
United States — Alabama
1 provisions
State sales tax and use tax statutes are made applicable to the taxes authorized by this section, including rules on payment, assessment, collection, reports, records, interest, penalties, and enforcement, as long as they are not inconsistent with this part.
United States — Alabama
1 provisions
This provision makes the state sales tax and use tax rules apply to the taxes authorized here, so long as they do not conflict with this subpart.
United States — Alabama
1 provisions
State sales and use tax rules apply here for payment, assessment, collection, reporting, records, interest, penalties, rulemaking, administration, and enforcement.