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 defines terms used in the subpart, including county, county gross receipts tax area, fiscal year, designee, month, quarterly period, registered seller, sale, 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
Before a tax lien auction, the tax collecting official must prepare and keep a tax lien auction list of all unsold tax liens.
United States — Alabama
1 provisions
Businesses subject to this tax must file a monthly statement and pay the tax by the 20th day of the next month, keep tax records for two years, and make them available for examination.
United States — Alabama
1 provisions
This provision defines several terms used in the subpart, including “Code,” “Commissioner,” “County,” “State,” “State Department of Revenue,” “State Sales Tax,” and “State Use Tax,” and says those definitions apply unless the context clearly means otherwise.
United States — Alabama
1 provisions
This section defines terms used in the subpart and says those definitions control unless the context clearly requires a different meaning.
United States — Alabama
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.
United States — Alabama
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.
United States — Alabama
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.
United States — Alabama
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.
United States — Alabama
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.
United States — Alabama
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.
United States — Alabama
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.