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
Blount County Commission may levy a 4% lodging-type tax on room, lodging, or accommodation charges in covered transient accommodations, with an exemption for rentals or services already taxed under another provision.
United States — Alabama
1 provisions
Taxpayers must file a monthly statement and pay the tax by the deadline, keep records for two years, and may face a 10% penalty plus interest if they pay late.
United States — Alabama
1 provisions
Businesses subject to these sales and use taxes must file reports with the State Department of Revenue by the tax due dates and include the required sales, receipts, and use-tax information.
United States — Alabama
1 provisions
Jackson County levies a coal severance tax of 20 cents per ton, requires coal producers to post an approved surety bond, and gives county and state revenue officials collection and spending authority.
United States — Alabama
1 provisions
Taxpayers must file reports or returns by the tax due dates, and the reports must include specified sales and use tax information. Certain sales-tax taxpayers may defer reporting credit sales until collection.
United States — Alabama
1 provisions
The Elmore County Commission may levy a lodging-related tax and a $2 room fee on covered rentals, subject to stated caps and exceptions.
United States — Alabama
1 provisions
Butler County is authorized to levy and collect local sales and use taxes, and the State Department of Revenue handles collection and enforcement.
United States — Alabama
1 provisions
This section sets up the Alabama Tax Tribunal, describes its powers and procedures, and gives taxpayers a right to a tribunal hearing before paying disputed amounts in many cases.
United States — Alabama
1 provisions
This section sets the state tax credit amount, caps how much can be claimed or reserved, and allows credits to be passed through, transferred, and assigned under filing and fee requirements.
United States — Alabama
1 provisions
The county may raise the special school district tax rate up to $1.65 per $100 of assessed value, but only after a county commission resolution, a public hearing, and majority approval by voters in the special school tax district.
United States — Alabama
1 provisions
Defines terms for a Jefferson County school tax section and says the county commission may increase the special school district tax rate only if the required resolution, public hearing, and voter approval happen.
United States — Alabama
1 provisions
State sales and use tax rules apply to the county tax, and the Commissioner and the state Department of Revenue get the same powers, duties, and obligations for it.