United States — Alabama
Section 45-22-243 Definitions.
1 provisions
This section defines terms used in the subpart and says those definitions control unless the context clearly requires a different meaning.
Act or statute Open & Chat
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Tax law in United States — Alabama
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
Section 45-27-244.35 Certificate of Assessment; Issuance of License Tag; Valuation; Municipal Taxes.
1 provisions
To operate a motor vehicle on Alabama highways, certain vehicle owners in Escambia County must first return the vehicle for ad valorem and sales taxation, and the tax collector must handle assessment, collection, and receipt reporting.
Act or statute Open & ChatUnited States — Alabama
Section 45-8-242 Levy of Tax; Advisory Referendum; Collection of Tax; Disposition of Funds.
1 provisions
Calhoun County may levy an additional local sales and use tax, and businesses and collection agencies handling the tax must report, collect, remit, and enforce it as required here.
Act or statute Open & ChatUnited States — Alabama
Section 45-55-243.35 Applicability of Sales and Use Tax Statutes.
1 provisions
Existing sales and use tax provisions apply to this subpart’s tax if they are not inconsistent with the subpart, and Pike County has the same powers, duties, and obligations for that tax.
Act or statute Open & ChatUnited States — Alabama
Section 45-3-243.20 Additional Tax for Public School Purposes in School Tax District No. 1.
1 provisions
The provision approves a 30-year special ad valorem school tax at $0.40 per $100 of taxable property in Barbour County Board of Education School Tax District No. 1, subject to voter approval.
Act or statute Open & ChatUnited States — Alabama
Section 45-44-150.13 Relation to Other Taxes.
1 provisions
The license fees, commissions, and excise taxes here replace other listed state and local taxes, but restaurant, bar, or concession operators on the premises still owe the usual city and county taxes normally applied to those businesses.
Act or statute Open & ChatUnited States — Alabama
Section 45-36-248 Levy of Tax; Collection and Disposition of Proceeds; Violations.
1 provisions
Jackson County may impose a local sales and use tax of up to one cent per dollar only after the required referendum approval, and businesses subject to the tax must collect it from purchasers.
Act or statute Open & ChatUnited States — Alabama
Section 45-35-244.02 Provisions of States Sales Tax Statutes Applicable.
1 provisions
The section says the county sales tax follows state sales-tax rules and requires monthly payment and reporting to the Houston County Commission or its designee.
Act or statute Open & ChatUnited States — Alabama
Section 40-5-42 Collection of Taxes by Action.
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This section allows certain public entities to collect delinquent taxes by legal action, and authorizes county tax collecting officials to sue and act in related proceedings to recover taxes due.
Act or statute Open & ChatUnited States — Alabama
Section 11-51-209 Gross Receipts Tax.
1 provisions
A county or municipality that was already levying or administering a gross receipts tax like a sales tax on February 25, 1997 may keep doing so after July 1, 1998. Other county or municipal governing bodies may not levy or administer that type of tax.
Act or statute Open & ChatUnited States — Alabama
Section 11-51-60 Entry by Tax Collector in Docket Book of Municipal Taxes Due, Etc.
1 provisions
The county tax collector must record municipal taxes due in the land docket and identify the municipality and tax year.
Act or statute Open & ChatUnited States — Alabama
Section 45-41-244.110 Additional Sales and Use Tax Authorized.
1 provisions
This section allows Lee County to levy a 1% sales and use tax in specified areas if voters approve it at a referendum.
Act or statute Open & ChatUnited States — Alabama
Section 40-13-54 Rate and Collection of Tax; Credit; Liability for Tax.
1 provisions
The tax rate is $0.10 per ton on severed material sold as tangible personal property, with special treatment for naturally occurring unprocessed sand. The producer generally collects the tax, the purchaser pays it at sale or delivery, and exemption claims require documentation.
Act or statute Open & ChatUnited States — Alabama
Section 45-27-244.30 Assessment and Collection of Taxes.
1 provisions
The Escambia County tax collector must handle certain vehicle-related tax assessment and collection duties, and the judge of probate and tax assessor are relieved of those duties.
Act or statute Open & ChatUnited States — Alabama
Section 45-9-245.06 Application of State Sales Tax Statutes.
1 provisions
The collection agency must exercise the same tax-related powers, duties, and obligations that the commissioner and department have under the state sales and use tax statutes.
Act or statute Open & ChatUnited States — Alabama
Section 45-10-243.03 Application of State Statutes.
1 provisions
State lodging tax rules on payment, reporting, records, interest, rulemaking, administration, and enforcement also apply to the levied tax, and the Commissioner of Revenue and Department of Revenue have the same powers, duties, and obligations for district taxes.
Act or statute Open & ChatUnited States — Alabama
Section 40-17-325 Levy of Excise Tax; Rates.
1 provisions
This section sets excise tax rates on motor fuel and says taxed fuel is not subject to any other state excise tax.
Act or statute Open & ChatUnited States — Alabama
Section 45-56-240.01 Vacancy in Office of Tax Assessor or Tax Collector.
1 provisions
If a vacancy happens in either the tax assessor or tax collector office in Randolph County, the county revenue commissioner office must be established immediately.
Act or statute Open & ChatUnited States — Alabama
Section 11-51-44 Lien for Taxes.
1 provisions
Municipalities get a tax lien on real and personal property for municipal taxes, starting October 1 of the tax year.
Act or statute Open & ChatUnited States — Alabama
Section 45-20-242.80 Vehicle Use Tax.
1 provisions
The Covington County tax collector or county tax collecting official must collect applicable municipal and county use tax on certain vehicle purchases and send the receipts to the proper county or municipal recipient.
Act or statute Open & Chat