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
State sales tax and use tax procedures, reporting, records, interest, penalties, rules, and enforcement apply to the taxes levied here, and Houston County Commission or its designee has the same powers as the state revenue authorities for administering them.
United States — Alabama
1 provisions
This section allows an eligible taxpayer to claim a railroad rehabilitation income tax credit, sets annual caps and time periods, and provides for transfer of the credit by written agreement.
United States — Alabama
1 provisions
This section lets the Fayette County Commission levy a one-cent privilege license tax on gross sales or gross receipts, and it sets rules for collection, reporting, exemptions, and distribution of the proceeds.
United States — Alabama
1 provisions
The county commission may levy and collect county sales and use taxes, but the rate cannot exceed 1%, exempt state-tax-exempt property or services are excluded, and existing ordinance taxes must be canceled when the new levy begins if the warrant conditions are met.
United States — Alabama
1 provisions
If the federal tax assessment is still unresolved when payment would otherwise be due, payment of the tax here is extended after a showing is made to the Department of Revenue.
United States — Alabama
1 provisions
This section defines terms used in the subpart, including “commissioner,” “county,” “quarterly period,” “registered seller,” “special collection agent,” “state,” “state department of revenue,” “state sales tax,” “state sales tax statutes,” “state use tax,” and “state use tax statutes.”
United States — Alabama
1 provisions
This section defines terms used in the division, including department, employee, employer, fee, general contractor, skilled labor, subcontractor, and wages.
United States — Alabama
1 provisions
The county commission and the Comptroller must state new accounts for allowed credits related to insolvents and taxes in litigation, and those charges may not remain for more than three years from the tax lien date of the initial tax insolvency. For taxes in litigation, termination is at the state Comptroller’s discret
United States — Alabama
1 provisions
A 5% tax is levied on contractors doing public highway, road, bridge, or street construction in the state, based on gross receipts from those contracts, with listed exceptions.
United States — Alabama
1 provisions
The tax assessor must not issue a motor-vehicle license or make a vehicle transfer until proof is shown that the prior year’s ad valorem tax has been paid, and must also issue a certificate of assessment, collect the taxes shown, and keep a duplicate tax receipt on file.
United States — Alabama
1 provisions
This provision describes tax incentives and credits that may be available to qualifying businesses, and requires the Department of Revenue Commissioner to issue rules to implement state tax credits or incentives.
United States — Alabama
1 provisions
The Legislature states its intent to create a cafeteria plan, or flexible employee benefit plan, for state employees and to use the state Comptroller’s existing resources to help implement it.