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 text says the county must exercise the same powers, duties, and obligations for district taxes as the state lodging tax authorities do, and it states the provisions were repealed by Act 2023-87 effective May 2, 2023.
United States — Alabama
1 provisions
Existing sales and use tax provisions generally apply to taxes under this part, and the county has the same powers, duties, and obligations for those taxes.
United States — Alabama
1 provisions
This section levies a county sales and use tax starting September 1, 2025, sets how the rate is calculated, and gives the county commission and revenue commissioner related notice, certification, and recalculation duties.
United States — Alabama
1 provisions
Dog race track licensees or operators in the state must pay listed state, local, and related taxes and fees, but the section is not retroactive and gives an exemption for general sales tax on admission or handle.
United States — Alabama
1 provisions
The chapter says certain horse-racing and greyhound-racing fees/taxes are the only license, privilege, and excise taxes that may be imposed on those activities, but it does not exempt them from generally applied taxes.
United States — Alabama
1 provisions
Sales and use taxes must be paid on set schedules, and affected persons must file reports with the special collection agent by the due dates.
United States — Alabama
1 provisions
Sales and use taxes must be paid on set monthly or quarterly schedules, and affected taxpayers must file reports with the State Department of Revenue.
United States — Alabama
1 provisions
Covered taxpayers must file monthly reports, pay taxes when due, keep records for two years, and make records available for inspection; late payment triggers a 10% penalty plus interest.
United States — Alabama
1 provisions
Covered taxpayers must file a monthly statement, compute and pay the tax due, and keep records for two years; late payment triggers a 10% penalty plus interest, though the Department of Revenue may waive or remit it for good cause.
United States — Alabama
1 provisions
Perry County’s county commission may levy an additional nine-mill ad valorem tax on taxable property, and the tax collector must collect and distribute it as directed.
United States — Alabama
1 provisions
Chambers County’s County Commission may levy additional sales and use taxes, but the rates are capped and certain state-exempt sales remain exempt.
United States — Alabama
1 provisions
A fiduciary may adjust between principal and income to offset tax-related shifts between income beneficiaries and remainder beneficiaries; in some cases, an estate, trust, or beneficiary must reimburse principal.