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
Jefferson County must levy and collect specified school district taxes at set rates, and the county commission may propose a higher special school district tax rate only under stated conditions and voter approval.
United States — Alabama
1 provisions
People who want to operate a motor vehicle in Alabama and whose vehicle is principally used in Crenshaw County must pay the listed taxes first; the judge of probate must issue the assessment certificate, collect the tax, keep a receipt copy on file, remit municipal taxes, and cannot issue the license until prior-year t
United States — Alabama
1 provisions
This provision defines several terms used in this part, including state sales tax and state use tax terms.
United States — Alabama
1 provisions
Elmore County levies a lodging-related tax on persons renting or furnishing transient rooms, with caps and exceptions tied to the combined lodging-tax rate.
United States — Alabama
1 provisions
The offices of tax assessor and tax collector are abolished, effective September 30, 2015, or earlier if this subpart prescribes an earlier date because of a vacancy.
United States — Alabama
1 provisions
State sales and use tax rules apply to the additional county tax, including reports, records, penalties, administration, and enforcement.
United States — Alabama
1 provisions
In Dallas County, a 5% sales tax is imposed on liquor sold by Alcoholic Beverage Control Board licensees, with some sales exempt. Taxpayers must file monthly reports, pay on time, keep records for five years, and late payment triggers a 10% penalty plus interest.
United States — Alabama
1 provisions
State lodging tax statutes apply to the levied tax, and the Commissioner of Revenue and Department of Revenue have the same powers, duties, and obligations for the district taxes levied.
United States — Alabama
1 provisions
This section makes applicable certain state lodging tax provisions to the levied tax and gives the designated collection agent the same powers, duties, and obligations for district taxes.
United States — Alabama
1 provisions
Chilton County must reimburse certain tax-collecting officials for qualifying monetary losses up to $2,500 a year, and those officials must try to recover losses and correct errors promptly.
United States — Alabama
1 provisions
The tax collector must report municipal taxes collected, send a copy of each report to municipal officials within five days, and pay municipal taxes to the municipal treasurers on the monthly state-and-county tax payment schedule. Municipal treasurers must give duplicate receipts, and one duplicate must be sent to the
United States — Alabama
1 provisions
If certain dealers miss monthly reports or fail to pay tax, the tax becomes delinquent and a 25% penalty is added; the county commission can remit the penalty for good cause and can use execution to collect delinquent tax through the county sheriff.