Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
6,197 matching statutes
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.