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
State sales and use tax rules apply to this subpart’s tax, and the agency gets the same powers, duties, and obligations as the State Department of Revenue for administering it.
United States — Alabama
1 provisions
This section lets a taxing jurisdiction calculate and assess business license tax, and it gives taxpayers review, appeal, and refund procedures.
United States — Alabama
1 provisions
This section imposes a 9% tax on retail sales of medical cannabis and an annual privilege tax on people doing business under the chapter in Alabama, with return-filing and reporting rules.
United States — Alabama
1 provisions
This section imposes a county rental tax on people leasing or renting tangible personal property, with one motor-vehicle exemption.
United States — Alabama
1 provisions
This section allows certain Alabama taxpayers to claim credits for taxes paid to other states, territories, or a foreign country, and for a job development fee, but the credits are capped and subject to filing requirements.
United States — Alabama
1 provisions
People or businesses in Barbour County that want to drive a motor vehicle on Alabama highways must pay the required ad valorem and sales taxes to the judge of probate first.
United States — Alabama
1 provisions
If certain gasoline or motor fuel dealers fail to report or pay the tax, the tax becomes delinquent and a 25% penalty is added; the county commission may waive the penalty for good cause.
United States — Alabama
1 provisions
Tax officials must notify, assess, and collect escaped taxes, including a 10% penalty and a $5 fee.
United States — Alabama
1 provisions
The county taxes are treated as a debt, can be collected by civil suit, and are secured by a lien on the relevant property.
United States — Alabama
1 provisions
Morgan County Commission, or its designee, must collect and enforce the tax, may use counsel to do so, and must pay counsel fees from the tax proceeds.
United States — Alabama
1 provisions
State sales tax rules generally apply to the county tax, except where they conflict with this part, and the State Commissioner of Revenue and State Department of Revenue have the same powers, duties, and obligations for the county tax.
United States — Alabama
1 provisions
A municipality’s governing body may authorize the Department of Revenue to administer and collect certain municipal taxes. If that happens, the taxes must be handled under the referenced procedures, and municipal rental tax levies must generally track the state rental tax levy except for the tax rate.