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 county commission must levy county general and special taxes at the first regular February 2015 meeting, certify the tax rate and purpose to the county tax assessor, and the levies continue in later tax years unless changed under general law.
United States — Alabama
1 provisions
The department must collect and enforce the tax, may hire special counsel if needed, and must pay that counsel’s necessary fees from the tax proceeds.
United States — Alabama
1 provisions
The municipal governing body may set the tax assessor’s and tax collector’s compensation, subject to stated percentage limits, with a special Jefferson County rate.
United States — Alabama
1 provisions
Coffee County must collect the tax, enforce this part, and use the same exemptions and collection-style remedies that apply to the state lodging tax.
United States — Alabama
1 provisions
If a tax sale is invalid, the purchaser receives the municipality’s lien on the land for the taxes covered by the sale and for later taxes the purchaser pays.
United States — Alabama
1 provisions
Taxpayers must file monthly reports, pay the tax due, keep records for two years, and may owe a 10% penalty plus interest for late payment.
United States — Alabama
1 provisions
People who live in or own a motor vehicle mainly used in Butler County must pay the listed taxes before operating on Alabama highways, and the judge of probate must issue the assessment certificate and withhold licensing until taxes are paid.
United States — Alabama
1 provisions
Barbour County tax businesses must add the tax to the sales price, collect it from purchasers, and avoid refunding or advertising that they absorb it.
United States — Alabama
1 provisions
This provision defines several terms used in the subpart, including fiscal year, month, quarterly period, registered seller, state sales tax, state sales tax statutes, state use tax, and state use tax statutes.
United States — Alabama
1 provisions
Coosa County is given a county revenue commissioner office to replace the tax assessor and tax collector offices, and the commissioner has to perform their tax-related duties.
United States — Alabama
1 provisions
County tax collectors may retain 0.5% for collecting delinquent taxes, penalties, and costs for the water management district. If a tax collector or sheriff does not promptly pay over collected tax money, a 10% penalty becomes due to the district treasurer.
United States — Alabama
1 provisions
The county gets the same powers, duties, and obligations for the district taxes levied that the state lodging tax statutes give to the Commissioner of the Department of Revenue and the department.