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
If the federal tax assessment is still unresolved when payment would otherwise be due, payment of the tax here is extended after a showing is made to the Department of Revenue.
United States — Alabama
1 provisions
This section defines terms used in the subpart, including “commissioner,” “county,” “quarterly period,” “registered seller,” “special collection agent,” “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
This section defines terms used in the division, including department, employee, employer, fee, general contractor, skilled labor, subcontractor, and wages.
United States — Alabama
1 provisions
The county commission and the Comptroller must state new accounts for allowed credits related to insolvents and taxes in litigation, and those charges may not remain for more than three years from the tax lien date of the initial tax insolvency. For taxes in litigation, termination is at the state Comptroller’s discret
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
The tax assessor must not issue a motor-vehicle license or make a vehicle transfer until proof is shown that the prior year’s ad valorem tax has been paid, and must also issue a certificate of assessment, collect the taxes shown, and keep a duplicate tax receipt on file.
United States — Alabama
1 provisions
This provision describes tax incentives and credits that may be available to qualifying businesses, and requires the Department of Revenue Commissioner to issue rules to implement state tax credits or incentives.
United States — Alabama
1 provisions
The Legislature states its intent to create a cafeteria plan, or flexible employee benefit plan, for state employees and to use the state Comptroller’s existing resources to help implement it.
United States — Alabama
1 provisions
This section sets rules for a historic rehabilitation income tax credit, including claim timing, refund rights when tax is less than the credit, transfer rules, and annual reservation limits.
United States — Alabama
1 provisions
State lodging tax rules apply to the county tax, and the commissioner of revenue and the department get the same powers, duties, and obligations for county taxes as under the state lodging tax statutes.
United States — Alabama
1 provisions
Choctaw County may levy a small privilege license tax on gross sales to fund its mandatory solid waste disposal program, and affected taxpayers must report, collect, and remit it as required.
United States — Alabama
1 provisions
State lodging tax rules also apply to the county lodging tax, and the Commissioner of Revenue and Department of Revenue have the same powers, duties, and obligations for county taxes as under the state lodging tax statutes.
United States — Alabama
1 provisions
The county commission must credit the tax collector for municipal taxes in the assessment list and for taxes in litigation.
United States — Alabama
1 provisions
The tax collector must attend trial terms of the probate court and bring the tax book and record of tax lien sales.
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
Barbour County’s commission may impose a small county sales/use/amusement tax if it follows the hearing, notice, and vote requirements, and affected taxpayers must report and collect the tax as required.
United States — Alabama
1 provisions
This section sets how a tax increment district’s base value is determined and recorded, and requires annual notice of the property values and base amount.
United States — Alabama
1 provisions
Eligible sellers must collect, report, and remit simplified sellers use tax at 8%, and give purchasers a statement or invoice; the department may not require more frequent reporting, and no one may collect the tax above 8%.
United States — Alabama
1 provisions
County tax collected under this subpart is subject to the applicable state sales tax statutes, and the county commission or its designee has the same powers, duties, and obligations for county tax as state revenue officials have under the sales tax statutes.
United States — Alabama
1 provisions
State lodging tax provisions apply to the county tax, and the agency has the same powers, duties, and obligations for that county tax as the state revenue officials do for the state lodging tax.