Esheria Regulatory Atlas

Tax law in United States — Alabama

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

  Section 40-18-141 Arts Development Fund - Established; Appropriation; Distribution of Funds.

  1 provisions

  This provision was repealed and applies only through tax years beginning on or before December 31, 2005.

  Act or statute Open & Chat

• United States — Alabama

  Section 40-9C-1 Short Title.

  1 provisions

  This chapter may be cited as the Brownfield Development Tax Abatement Act, and it is stated to be repealed effective December 1, 2028 unless extended by the legislature.

  Act or statute Open & Chat

• United States — Alabama

  Section 40-17-357 Preemption of Local Laws.

  1 provisions

  From October 1, 2012, cities and towns may not impose new or additional excise or license taxes on gasoline or substitute fuel used as aviation fuel.

  Act or statute Open & Chat

• United States — Alabama

  Section 28-3-243 Return of Confiscated Goods.

  1 provisions

  The board may return confiscated goods, either because there was no intent to violate the chapter or after the parties pay an amount equal to the tax due on the goods.

  Act or statute Open & Chat

• United States — Alabama

  Section 23-1-81 County Commissions - Authority to Establish, Operate, Etc., Bridges, Ferries, Causeways, Etc.; Licensing.

  1 provisions

  County commissions and the State Department of Transportation may license toll roads, bridges, ferries, and causeways, and county commissions may also buy, establish, and tax for certain bridges and causeways.

  Act or statute Open & Chat

• United States — Alabama

  Section 45-57-244.05 Complying with Administration and Enforcement of the State Use Tax Statute.

  1 provisions

  State sales tax and use tax administration rules apply to the county taxes, and the Commissioner of Revenue and Department of Revenue get the same powers, duties, and obligations for those county taxes.

  Act or statute Open & Chat

• United States — Alabama

  Section 45-39-221 Definitions.

  1 provisions

  This section defines terms used in this part.

  Act or statute Open & Chat

• United States — Alabama

  Section 40-1-51 Requirements for Tax Credit Legislation; Taxpayer Reporting Requirements.

  1 provisions

  New tax credit legislation must include a performance statement and related limits; taxpayers claiming a new tax credit must report the claimed amount to the Department of Revenue after 2024.

  Act or statute Open & Chat

• United States — Alabama

  Section 40-23-240 Development and Implementation of System.

  1 provisions

  The Department of Revenue must create and offer the ONE SPOT electronic tax filing system, and local taxing jurisdictions must send tax lists and updates to the department.

  Act or statute Open & Chat

• United States — Alabama

  Section 45-20-242.57 Applicability of Parallel State Provisions.

  1 provisions

  State sales tax and use tax rules apply to the county taxes, unless they conflict with this subpart, and the Commissioner of Revenue and the State Department of Revenue have the same powers and duties for those county taxes.

  Act or statute Open & Chat

• United States — Alabama

  Section 45-56-242.26 Payment, Assessment, and Collection of State Sales Tax; Recordkeeping.

  1 provisions

  This provision makes the state sales tax and use tax rules apply to the taxes authorized here, and gives the governing body, the state Department of Revenue, and private collection agencies the same powers, duties, and obligations for those taxes.

  Act or statute Open & Chat

• United States — Alabama

  Section 40-23-2.1 Only One Municipal or County Sales, Etc., Tax Collected on Same Sale; Payment to Improper Locality.

  1 provisions

  This section limits local tax collection to one municipality or county at a time for the same sale or rental, and sets refund procedures when tax is paid to the wrong locality.

  Act or statute Open & Chat