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 department must collect and enforce the tax, may hire special counsel when needed, and must pay that counsel from the tax proceeds.
United States — Alabama
1 provisions
An agriculture authority is exempt from several taxes, and related tax proceeds collected by certain parties must be rebated to the authority.
United States — Alabama
1 provisions
A tax lien certificate holder gets the same collection rights and remedies as the tax collecting official, but cannot overcharge for release, cannot take possession or make repairs before a clerk’s deed, and is shielded from certain liability. A Class 2 municipality holding the certificate may make repairs or alteratio
United States — Alabama
1 provisions
A 10% excise tax applies to the retail sales price of consumable hemp products, and retailers must show and charge it separately; monthly returns are also required.
United States — Alabama
1 provisions
Taxes authorized under this part are due to the county, and the taxes, plus any interest and penalties allowed by law, create a lien on the relevant property.
United States — Alabama
1 provisions
Covington County’s tax assessor and tax collector offices are abolished effective October 1, 1991.
United States — Alabama
1 provisions
County housing authorities are exempt from certain state taxes, and they may also get local tax and fee exemptions if the local governing body approves.
United States — Alabama
1 provisions
The Mobile County Commission or similar governing body may levy and collect certain local taxes, and it may decide whether the tax becomes law with or without a referendum.
United States — Alabama
1 provisions
Vehicle operators must first return the vehicle for ad valorem tax purposes and pay the tax before operating it on Alabama public highways; the tax assessor must issue the assessment certificate, collect the tax, and file a duplicate receipt.
United States — Alabama
1 provisions
County taxes under this subpart are a debt to Cullman County and may be collected by civil suit.
United States — Alabama
1 provisions
This section imposes use tax on certain retail-purchased property used, stored, or consumed in the state, sets specific tax rates for different items, and makes purchasers liable until the tax is paid unless a qualifying receipt relieves liability.
United States — Alabama
1 provisions
The county commission may choose to levy a special county one-cent privilege license tax tied to the state sales tax, and sales already exempt under state sales tax law stay exempt here.