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
Sales and use taxes must be paid on a set schedule, and taxpayers must file reports with the State Department of Revenue by the due dates.
United States — Alabama
1 provisions
The Department of Revenue collects these taxes, shares reports for inspection on request, prepares collection materials, and the Commissioner and Comptroller must pass the money through to Greene County under a monthly certification process.
United States — Alabama
1 provisions
Taxpayers must file monthly statements, pay the tax due, and keep records for two years; late payment triggers a 10% penalty plus interest.
United States — Alabama
1 provisions
Sales and use taxes are due on set monthly or quarterly schedules, and affected taxpayers must file reports with the State Department of Revenue.
United States — Alabama
1 provisions
Blount County Commission may levy a lodging privilege or license tax on transient room rentals, with a 4% rate now and an additional 1% rate after October 1, 2026.
United States — Alabama
1 provisions
If tangible personal property taxes stay unpaid after January 1, the county tax collecting official may use garnishment-style collection and must notify the delinquent taxpayer in the stated situations.
United States — Alabama
1 provisions
The State Department of Revenue handles stamp preparation and sale for this tax and may use the same powers and duties for collecting it as it does for the related tax sections.
United States — Alabama
1 provisions
The tax collecting official must file a final report at the county commission’s first regular January meeting next year, the county commission must give a credit for final settlement with the Comptroller, and remaining litigation-tax accounts must be kept as the Comptroller prescribes.
United States — Alabama
1 provisions
The tax collecting official must mail a copy of each certificate of redemption within 10 days, and must pay the redemption money to the tax lien certificate holder when demanded and when the original certificate is surrendered.
United States — Alabama
1 provisions
The county commission may levy a special county privilege license tax and may also choose to hold a referendum on an additional sales tax.
United States — Alabama
1 provisions
Captive insurance companies must pay annual premium taxes to the commissioner by March 1, with different rates for direct premiums and assumed reinsurance premiums, subject to minimum and maximum tax limits and specific exclusions.
United States — Alabama
1 provisions
The State Department of Revenue must collect and enforce the taxes, may use the same collection remedies it has for state sales and use tax, and may hire special counsel paid from the tax proceeds.