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
Taxpayers must file monthly statements, pay the tax due, keep records, and may face a 10% penalty plus interest for late payment.
United States — Alabama
1 provisions
Alabama courts must recognize and enforce certain out-of-state tax liabilities, and officials of the other state may sue in Alabama to collect those taxes.
United States — Alabama
1 provisions
State sales tax rules on payment, assessment, collection, reporting, recordkeeping, penalties, rulemaking, administration, and enforcement apply to the tax under this subpart if they are not inconsistent with it.
United States — Alabama
1 provisions
The county tax collector does not have to keep a separate account for special municipal taxes, but must keep them in gross. If tax revenue is set aside by law for a special purpose, municipal treasurers must keep a separate account and distinct fund and disburse those special taxes as required by law.
United States — Alabama
1 provisions
The county tax assessor and tax collector offices in Cleburne County are abolished on October 1, 1985, or earlier if either office becomes vacant. If a vacancy happens before that date, the remaining officer must take over the county revenue commissioner’s duties until a commissioner is elected, and that officer is ent
United States — Alabama
1 provisions
This section creates an Alabama income tax credit for eligible taxpayers who pay to build, buy, or install a qualified storm shelter at their primary residence, subject to a $3,000 or 50% cost limit and an annual statewide cap.
United States — Alabama
1 provisions
This section imposes a county tax tied to state sales tax rates, with a 1% rate in specified areas, and exempts receipts and sales that are already exempt under the state sales tax statutes.
United States — Alabama
1 provisions
Clarke County may levy a one-cent privilege license tax on gross sales or gross receipts, and covered taxpayers must collect, report, and remit it under the section’s rules.
United States — Alabama
1 provisions
People and businesses selling or handling listed tobacco products in Alabama must pay the tobacco tax, add it to the sales price, collect it from the purchaser, and use the required stamp/report process.
United States — Alabama
1 provisions
Permitted wholesalers with tobacco products on hand when a tobacco tax increases must inventory the affected products and report and pay the additional tax to the Department of Revenue within 30 days.
United States — Alabama
1 provisions
State lodging tax rules apply to the county lodging tax, and the agency gets the same powers, duties, and obligations for administering it, unless a state provision is inconsistent with this part.
United States — Alabama
1 provisions
State lodging tax rules apply to the county tax, and the agency has the same powers and duties for it, unless inconsistent with this part.