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
State lodging tax rules apply to the county lodging tax, and the Commissioner of Revenue and the State Department of Revenue have the same powers for county taxes as they do under the state lodging tax statutes.
United States — Alabama
1 provisions
School-tax elections may be held for several listed purposes, but an election cannot authorize the tax beyond 30 years from the October 1 after the election.
United States — Alabama
1 provisions
The tax collector must include specified municipal tax details in the receipt given after collecting taxes.
United States — Alabama
1 provisions
The tax collecting official must keep a correct record of all tax lien auctions and sales in a durable book or electronic file.
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
State sales tax rules generally apply to the county tax, and the State Commissioner of Revenue and State Department of Revenue have the same powers, duties, and obligations for that county tax.
United States — Alabama
1 provisions
State lodging tax statutes that fit this section apply to the levied tax, and the Commissioner of Revenue and the Department of Revenue have the same powers, duties, and obligations for district taxes as under the state lodging tax statutes.
United States — Alabama
1 provisions
The county tax collecting official decides whether delinquent property taxes are collected by tax-lien sale or property sale.
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
This section lets local motor fuel tax filing use the system, requires simultaneous payment, sets a filing deadline, and says taxpayers cannot be forced to use the system.
United States — Alabama
1 provisions
State lodging tax provisions apply to the district tax, and the Commissioner of Revenue and the Department of Revenue have the same powers, duties, and obligations for the district tax as under the state lodging tax statutes.
United States — Alabama
1 provisions
Autauga County’s tax assessor and tax collector offices are abolished on October 1, 1997, or sooner if a vacancy occurs.
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
State and county tax collection procedures also apply to municipal taxes, and the county tax collector must collect or enforce them in the same way and as part of the same collection.
United States — Alabama
1 provisions
This section creates a room-rental tax, sets it at 3% of the charge, requires monthly reporting and payment, requires records to be kept for five years, and adds a 10% penalty plus interest for late payment.
United States — Alabama
1 provisions
The authority may award a workforce housing tax credit for qualifying projects, but the award is capped, not refundable, and subject to notice, certificate, allocation, and recapture rules.
United States — Alabama
1 provisions
The board must levy and record the annual water management tax, and delinquent taxes are collected with penalties and sale of the land if unpaid.
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
The tax collector must keep a substantially bound book of certain unpaid-tax land records.