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 makes the state sales tax and use tax statutes apply to the listed county taxes, unless inconsistent with this subpart, and gives the county and special collection agent the same powers, duties, and obligations in administering them.
United States — Alabama
1 provisions
The Department of Revenue must create and run an electronic filing system for certain local motor fuel taxes, and local jurisdictions must provide tax-rate notices and related information.
United States — Alabama
1 provisions
State sales and use tax rules apply to county taxes, and the commissioner of revenue and the State Department of Revenue have the same powers, duties, and obligations for those county taxes.
United States — Alabama
1 provisions
County sales and use taxes must be paid to and collected by the Houston County Commission or its designee.
United States — Alabama
1 provisions
This section makes the state sales tax and use tax statutes apply to the taxes authorized here, including payment, assessment, collection, reporting, records, interest, penalties, rules, administration, and enforcement, if not inconsistent with this subpart.
United States — Alabama
1 provisions
State sales tax and use tax rules are incorporated for the county tax, and the Commissioner of Revenue and State Department of Revenue have the same powers and duties for those county taxes.
United States — Alabama
1 provisions
State sales tax and use tax rules apply to the taxes levied here, and the commissioner and Department of Revenue have the same powers, duties, and obligations for those taxes.
United States — Alabama
1 provisions
This provision allows certain taxing authorities to pay money into a tax increment fund, requires annual payment of accrued school-district tax increments by February 1, and prohibits using increased valuations before project completion in a state school-aid formula.
United States — Alabama
1 provisions
A tax lien certificate holder has the first right to buy a later tax lien on the same property, must act within a 5-to-30-day pre-auction window, and may later abandon the certificate by giving notice and surrendering it.
United States — Alabama
1 provisions
State sales tax and use tax statutes are made applicable to the taxes authorized by this section, including rules on payment, assessment, collection, reports, records, interest, penalties, and enforcement, as long as they are not inconsistent with this part.
United States — Alabama
1 provisions
This provision makes the state sales tax and use tax rules apply to the taxes authorized here, so long as they do not conflict with this subpart.
United States — Alabama
1 provisions
State sales and use tax rules apply here for payment, assessment, collection, reporting, records, interest, penalties, rulemaking, administration, and enforcement.