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
This provision defines several terms used in the subpart, including “county,” “month,” “state sales tax,” “state sales tax statutes,” and “state use tax.”
United States — Alabama
1 provisions
This provision defines several terms used in the subpart, including “County,” “Month,” “State Sales and Use Tax Statutes,” “State Sales Tax,” and “State Use Tax.”
United States — Alabama
1 provisions
Some moneyed capital and financial institution shares are exempt from ad valorem taxes, but the exemption does not apply if required returns are not filed and the tax is not paid when due. Real estate owned by the institution is not exempt, and certain other taxes paid may be credited against the chapter tax.
United States — Alabama
1 provisions
The offices of Tax Assessor and Tax Collector of Pike County are abolished, with timing tied to the end of the elected term or an earlier date under Section 45–55–241 if a vacancy occurs.
United States — Alabama
1 provisions
Taxpayers must file periodic returns, report required sales/use tax information, and pay or report credit-sales tax on the timing stated; the Department of Revenue receives the filings, and Russell County’s commission may inspect them.
United States — Alabama
1 provisions
The chapter tax must be paid by the person or entity responsible for the federal generation-skipping transfer tax, and the tax is charged to the same property designated by federal law, or otherwise handled under Section 40-15-18 for estate taxes.
United States — Alabama
1 provisions
The judge of probate must handle the county’s motor-vehicle ad valorem, casual sales, and use tax assessment and collection duties, while the tax assessor and tax collector are relieved of those duties.
United States — Alabama
1 provisions
The Alabama Department of Revenue Commissioner may reallocate income and deductions among commonly controlled businesses to prevent tax evasion or clearly reflect income. The provision also defines improper contingent fees, penalizes paid preparers or tax planners who work for such fees, and lets the Commissioner issue
United States — Alabama
1 provisions
A 3% privilege/license tax, consumers’ use tax, and sellers’ use tax is levied in Escambia County, with stated municipal-area adjustments and exemptions for certain vehicle and equipment sales.
United States — Alabama
1 provisions
The collection agency has the same powers, duties, and obligations for this tax as the commissioner and department under the state sales and use tax statutes.
United States — Alabama
1 provisions
The judge of probate must handle motor-vehicle license and title duties in the county, and the former tax assessor/tax collector duties are shifted away from Marshall County officials.
United States — Alabama
1 provisions
Certain local tax officials and related court personnel must not knowingly have a direct or indirect financial interest in buying tax liens for delinquent taxes in their jurisdiction, with a stated exception for attorneys and their employees.