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
Alabama taxing jurisdictions must authorize the ONE SPOT system, and taxpayers using it must pay and comply with applicable state, department, and local rules.
United States — Alabama
1 provisions
The departments must adopt implementing rules, reserve set shares for certain rural awards, control how credits are awarded and transferred, and set up refund and payment procedures for the child care tax credit account.
United States — Alabama
1 provisions
The tax assessor is entitled to receive specified commissions from tax collections, and the tax collector must forward a duplicate receipt to the Comptroller.
United States — Alabama
1 provisions
This section makes specified state sales tax and use tax provisions apply to the taxes authorized here, so long as they are not inconsistent with this subpart.
United States — Alabama
1 provisions
Geneva County may levy up to a 1% sales tax and 1% use tax, with reporting, collection, and remittance rules for affected taxpayers and collectors.
United States — Alabama
1 provisions
State sales tax and use tax rules, including payment, reporting, records, interest, penalties, rulemaking, administration, and enforcement, apply to the taxes authorized here if they are not inconsistent with this subpart.
United States — Alabama
1 provisions
This section makes the state sales tax and use tax rules apply to the taxes authorized here, and gives the commissioner and the State Department of Revenue the same powers, duties, and obligations for administering them.
United States — Alabama
1 provisions
State sales tax collection, reporting, enforcement, and related rules generally apply to the county sales tax, unless inconsistent with this subpart or Act 2017-447.
United States — Alabama
1 provisions
Henry County may levy a lodging-related privilege or license tax, capped at 4% of the charge, and covered taxpayers must report, pay, and keep records; several charges and rentals are exempt.
United States — Alabama
1 provisions
This provision lets the tax collecting official sell unsold tax liens by private sale, sets a minimum sale amount, and gives the private purchaser interest capped at 12%. It also lets certain municipalities buy unsold liens, foreclose redemption in some cases, and requires specific prefiling notices.
United States — Alabama
1 provisions
DeKalb County imposes a lodging tax on people renting rooms or accommodations to transients, with monthly reporting, payment, recordkeeping, exemptions, and penalties for late payment.
United States — Alabama
1 provisions
In certain Escambia County municipalities using the optional municipal tax collection method, the tax assessor’s and tax collector’s compensation for municipal ad valorem taxes must stay within stated percentage limits.