United States — Alabama
Section 45-40-245.30 Definitions.
1 provisions
This section defines terms used in the subpart and says those definitions apply 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. Every result links to its stored legal text and available official source evidence.
6,197 matching statutes
United States — Alabama
Section 45-15-241.02 Monthly Report; Payment of Tax; Records; Penalties.
1 provisions
Taxpayers must file a monthly statement and pay the tax on time, keep records, and may face a 10% penalty plus interest for late payment.
Act or statute Open & ChatUnited States — Alabama
Section 45-24-242.02 Levy and Payment of Tax.
1 provisions
The Dallas County Commission may impose an additional excise tax on gasoline and motor fuel activities, up to $0.02, subject to hearing and voting requirements, and some fuel uses are exempt.
Act or statute Open & ChatUnited States — Alabama
Section 40-9F-32 Procedures for Rehabilitation of Qualified Structures; Tax Credits; Review; Audit; Fees; Report to Legislature.
1 provisions
The commission sets and applies standards for historic rehabilitation tax credits, and owners must file applications and meet timing, documentation, and completion requirements before credits are issued.
Act or statute Open & ChatUnited States — Alabama
Section 26-1A-216 Taxes.
1 provisions
A general power of attorney for taxes lets the agent handle a broad range of tax matters unless the document says otherwise.
Act or statute Open & ChatUnited States — Alabama
Section 45-53-240.24 Payment of Tax Required for Issuance of License.
1 provisions
The tax assessor may not issue a motor vehicle license or transfer a motor vehicle until proof is provided that the prior year’s ad valorem tax has been paid.
Act or statute Open & ChatUnited States — Alabama
Section 45-52-244.05 Applicability of State Statutes.
1 provisions
Most state sales tax provisions apply to the county tax, and the Morgan County Commission and its designee have the same powers, duties, and obligations for that county tax as the state revenue officials do for the state sales tax.
Act or statute Open & ChatUnited States — Alabama
Section 45-31-241 Levy of Tax for Public School Purposes.
1 provisions
Geneva County may levy sales and use taxes for public school funding, but the proceeds must be used only for school purposes and the state revenue department collects and enforces the tax.
Act or statute Open & ChatUnited States — Alabama
Section 45-1-243 Definitions.
1 provisions
This provision defines terms used in the subpart, including county, commissioner, state department of revenue, state sales tax statutes, state use tax statutes, registered seller, month, quarterly period, and fiscal year.
Act or statute Open & ChatUnited States — Alabama
Section 11-51-203 Applicability of Provisions of State Excise or Use Tax Law; Collection of Tax on Vehicles Sold by Dealers Not Licensed in Alabama or by Licensed Dealers Who Fail to Collect Sales Taxes; Fees.
1 provisions
This section says municipal taxes under Section 11-51-202 are subject to various listed state-tax rules, sets special collection rules for certain vehicles sold by unlicensed out-of-state dealers or licensed Alabama dealers who do not collect taxes at sale, and gives the tax collector a fee for collecting county or mun
Act or statute Open & ChatUnited States — Alabama
Section 11-51-180 Prerequisites for Collection by Department of Revenue; Exceptions; Applicability.
1 provisions
The Department of Revenue must collect certain municipal taxes when a municipality requests collection and files a certified copy of the enabling ordinance or resolution.
Act or statute Open & ChatUnited States — Alabama
Section 45-5-246.04 Addition of Tax to Sales or Use Price; Absorption or Refund of Tax Prohibited.
1 provisions
People and businesses subject to the sales or use tax must add the tax to the price and collect it from the purchaser; they may not refund, absorb, or advertise any refund or absorption of the tax.
Act or statute Open & Chat