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
The tax collecting official must auction listed tax liens at the designated time, except liens already paid.
United States — Alabama
1 provisions
Covered taxpayers must pay the tax monthly by the 20th day of the next month and file a required report or return with the county commission or its designee.
United States — Alabama
1 provisions
State lodging tax rules generally also apply to the county tax, and the Commissioner of Revenue and State Department of Revenue have the same powers, duties, and obligations for the county tax as under the state lodging tax statutes.
United States — Alabama
1 provisions
This section gives a credit against Alabama use tax when sales or use tax has already been paid to another state, and it lets the Commissioner of Revenue require proof and adopt rules.
United States — Alabama
1 provisions
This provision ties the tax to state use tax rules and gives the Houston County Commission or its designee authority to collect and enforce it.
United States — Alabama
1 provisions
State sales and use tax rules apply to the additional county tax, and the Commissioner of Revenue and Department of Revenue have the same powers, duties, and obligations for it.
United States — Alabama
1 provisions
This section says existing sales and use tax provisions apply to the tax under this subpart if they are not inconsistent with it, and Monroe County has the same related powers, duties, and obligations.
United States — Alabama
1 provisions
The Department of Revenue may charge the county for tax collection costs, but the charge cannot exceed 5% of the taxes collected.
United States — Alabama
1 provisions
Municipal governing bodies in Alabama may adopt ordinances imposing certain local taxes that parallel state excise/use taxes and lodgings taxes, subject to stated exceptions.
United States — Alabama
1 provisions
State lodging tax statutes apply to the district tax, and the Commissioner of Revenue and the Department of Revenue have the same powers, duties, and obligations for it.
United States — Alabama
1 provisions
This section sets the tax collection procedure, including when taxpayers must remit taxes, make estimated payments, and file final monthly liability reports.
United States — Alabama
1 provisions
If certain gasoline or motor fuel businesses miss monthly reports or fail to pay the tax, the tax becomes delinquent and penalties and interest can be added.