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
Dallas County tax officials may set up electronic filing for business personal property tax returns, may require electronic filing for certain returns starting October 1, 2024, and must help taxpayers with the process.
United States — Alabama
1 provisions
The county tax collector must include insolvent municipal taxes and taxes in litigation in the final report, and the county commission must allow credit for those amounts.
United States — Alabama
1 provisions
This provision applies specified state sales tax and use tax rules to the taxes in Sections 45-47-244.21 and 45-47-244.22, and gives the Commissioner of Revenue and the State Department of Revenue the same powers, duties, and obligations for those taxes.
United States — Alabama
1 provisions
State sales and use tax provisions apply here if they are not inconsistent with this part.
United States — Alabama
1 provisions
Tax collecting officials must issue and deliver tax lien certificates, and later notify the property owner after a lien auction or sale; certificates can also be transferred and assigned.
United States — Alabama
1 provisions
This section makes certain state sales and use tax provisions apply to taxes authorized by this part, except for the tax rate and other stated exceptions.
United States — Alabama
1 provisions
State sales and use tax rules apply to the county taxes, and the Commissioner of Revenue and State Department of Revenue have the same powers, duties, and obligations for those county taxes.
United States — Alabama
1 provisions
A municipality’s governing body may set the tax rate by ordinance, and may also make the tax substitute for certain license taxes, subject to listed exceptions.
United States — Alabama
1 provisions
This section makes the state sales tax and use tax statutes apply to the taxes levied here, except where inconsistent with this subpart.
United States — Alabama
1 provisions
State sales tax and use tax rules apply here, including reporting, records, interest, penalties, rulemaking, administration, and enforcement.
United States — Alabama
1 provisions
The commissioner of licenses must perform the tax-assessment and tax-collection duties for motor-vehicle ad valorem taxes, while the county tax assessor and tax collector are relieved of those duties.
United States — Alabama
1 provisions
Henry County may levy up to a 4% lodging tax on transient room rentals, and covered businesses must file monthly statements, pay the tax, and keep records.
United States — Alabama
1 provisions
Alabama taxing jurisdictions must authorize the ONE SPOT system, and taxpayers using it must pay and comply with applicable state, department, and local rules.
United States — Alabama
1 provisions
The departments must adopt implementing rules, reserve set shares for certain rural awards, control how credits are awarded and transferred, and set up refund and payment procedures for the child care tax credit account.
United States — Alabama
1 provisions
The tax assessor is entitled to receive specified commissions from tax collections, and the tax collector must forward a duplicate receipt to the Comptroller.
United States — Alabama
1 provisions
This section makes specified state sales tax and use tax provisions apply to the taxes authorized here, so long as they are not inconsistent with this subpart.
United States — Alabama
1 provisions
Geneva County may levy up to a 1% sales tax and 1% use tax, with reporting, collection, and remittance rules for affected taxpayers and collectors.
United States — Alabama
1 provisions
State sales tax and use tax rules, including payment, reporting, records, interest, penalties, rulemaking, administration, and enforcement, apply to the taxes authorized here if they are not inconsistent with this subpart.
United States — Alabama
1 provisions
This section makes the state sales tax and use tax rules apply to the taxes authorized here, and gives the commissioner and the State Department of Revenue the same powers, duties, and obligations for administering them.
United States — Alabama
1 provisions
State sales tax collection, reporting, enforcement, and related rules generally apply to the county sales tax, unless inconsistent with this subpart or Act 2017-447.