45-43-246.03
Section 45-43-246.03 Payment and reporting. The sales tax levied pursuant to Section 45-43-246.01
shall be due and payable in monthly installments on or before the twentieth day of the month
next succeeding the month in which the tax accrues; the use tax levied pursuant to Section
45-43-246.01 shall be due and payable quarterly on or before the twentieth day of the month
next succeeding each quarterly period during which the storage, use, or other consumption
of the tangible personal property became taxable, each such quarterly period to end on the
last day of each of the months of March, June, September, and December. All taxes levied pursuant
to this subpart shall be paid to and collected by the State Department of Revenue at the same
time and along with the collection of the state sales tax and the state use tax. On or prior
to the due dates of the taxes levied each person subject to such taxes shall file with the
State Department of Revenue a report or return in such form as may be...
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45-43-246.04
Section 45-43-246.04 Receipts; quarterly returns. Every registered seller making sales of tangible
personal property for storage, use, or other consumption in Lowndes County, which storage,
use, or other consumption is not exempted from the tax imposed, shall at the time of making
such sale or, if the storage, use, or other consumption of such tangible personal property
in Lowndes County is not then taxable under this subpart, at the time such storage, use, or
other consumption becomes taxable hereunder, collect the tax from the purchaser, and shall
give to the purchaser a receipt therefor in the manner and form prescribed by the State Department
of Revenue. On the twentieth day of the month following the close of each quarterly period
provided for in Section 45-43-246.03, each registered seller shall file with the State Department
of Revenue a return for the preceding quarterly period in such form as may be prescribed by
the department, showing the total sales of the tangible personal...
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45-47-244.23
Section 45-47-244.23 Payment of taxes; reports. The taxes levied in Section 45-47-244.21 shall
be due and payable in monthly installments on or before the twentieth day of the month next
succeeding the month in which the tax accrues; and the taxes levied in Section 45-47-244.22
shall be due and payable quarterly on or before the twentieth day of the month next succeeding
each quarterly period during which the storage, use, or other consumption of the tangible
personal property became taxable hereunder, each such quarterly period to end on the last
days of each of the months of March, June, September, and December. All taxes levied in this
subpart shall be paid to and collected by the State Department of Revenue at the same time
and along with the collection of the state sales tax and the state use tax. On or prior to
the due dates of the taxes herein levied, each person subject to such taxes shall file with
the State Department of Revenue a report or return in such form as may be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.23.htm - 2K - Match Info - Similar pages

40-12-253
Section 40-12-253 Ad valorem taxation of motor vehicles. (a) Effective January 1, 2000, ad
valorem taxes on motor vehicles shall be assessed and the tax collected forward on a current
basis to coincide with the collection of motor vehicle license taxes and registration fees.
(1) Ad valorem taxes on motor vehicles shall become due and payable on the first day of the
registration renewal month of the owner, the date the motor vehicle enters the State of Alabama,
the date the motor vehicle is removed from the inventory of a dealer, or the date on which
the motor vehicle is otherwise determined to be taxable, whichever comes first. Ad valorem
taxes on motor vehicles shall become delinquent on the first day of the month following the
registration renewal month for the owner or as otherwise provided by law. (2) Ad valorem tax
on motor vehicles shall be collected through the last day of the month which precedes the
assigned registration renewal month for the owner as provided in Section...
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45-22-243.93
Section 45-22-243.93 Payment of taxes; reports. The taxes levied in Section 45-22-243.91 shall
be due and payable in monthly installments on or before the 20th day of the month next succeeding
the month in which the tax accrues; and the use taxes levied in Section 45-22-243.92 shall
be due and payable quarterly on or before the 20th day of the month next succeeding each quarterly
period during which the storage, use, or other consumption of the tangible personal property
became taxable hereunder, each such quarterly period to end on the last day of each of the
months of March, June, September, and December. The taxes levied in Section 45-22-243.91 shall
be paid to and collected by the State Department of Revenue at the same time and along with
the payment and collection of the state sales tax; and the use tax levied herein shall be
paid to and collected by the State Department of Revenue at the same time and along with the
payment and collection of the state use tax. On or prior to the...
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45-41-244.23
Section 45-41-244.23 Quarterly returns. Every registered seller making sales of tangible personal
property for storage, use, or other consumption in that part of Lee County outside the corporate
limits of the Cities of Auburn, Opelika, and Phenix City, which storage, use, or other consumption
is not exempted from the tax imposed, shall at the time of making such sale, or, if the storage,
use, or other consumption of such tangible personal property in such part of Lee County is
not then taxable under this subpart, at the time such storage, use, or other consumption becomes
taxable hereunder, collect the tax from the purchaser, and shall give to the purchaser a receipt
therefor in the manner and form prescribed by the Department of Revenue. On the 20th day of
the month following the close of each quarterly period provided for in Section 45-41-244.22,
each registered seller shall file with the Department of Revenue a return for the preceding
quarterly period in such form as may be...
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45-47-244.24
Section 45-47-244.24 Receipts; quarterly returns. Every registered seller making sales of tangible
personal property for storage, use, or other consumption in Marion County (which storage,
use, or other consumption is not herein exempted from the tax imposed in Section 45-47-244.22)
shall at the time of making such sale or if the storage, use, or other consumption of such
tangible personal property in Marion County is not then taxable under this subpart, at the
time such storage, use, or other consumption becomes taxable hereunder, collect the tax imposed
by Section 45-47-244.21 from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month following the close of each quarterly period provided for in Section 45-47-244.23,
each registered seller shall file with the State Department of Revenue a return for the preceding
quarterly period in such form as may be prescribed by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.24.htm - 2K - Match Info - Similar pages

28-7-18
Section 28-7-18 Sales by manufacturers; levy of tax. (a) No manufacturer shall sell any table
wine direct to any retailer or for consumption on the premises where sold, nor sell or deliver
any such table wine in other than original containers, nor shall any manufacturer maintain
or operate within this state any place or places, other than the place or places covered by
his or its license where table wine is sold or where orders therefor are taken. Provided,
further, that table wine that is manufactured in Alabama may be sold directly at retail by
the licensed manufacturer, for on-premise or off-premise consumption, only on the manufacturer's
premises and at one additional permitted off-site tasting room used to conduct tastings or
samplings and to sell at retail the manufacturer's table wine as provided in subdivision (4)
of subsection (h) of Section 28-3A-6. (b)(1) There is hereby levied and assessed, upon wine
manufactured in Alabama and sold by the manufacturer directly at retail on...
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45-22-243.03
Section 45-22-243.03 Payment of taxes; reports. The sales taxes levied in Section 45-22-243.01
shall be due and payable in monthly installments on or before the twentieth day of the month
next succeeding the month in which the tax accrues; and the use taxes levied in Section 45-22-243.02
shall be due and payable quarterly on or before the twentieth day of the month next succeeding
each quarterly period during which the storage, use, or other consumption of the tangible
personal property became taxable hereunder, each such quarterly period to end on the last
day of each of the months of March, June, September, and December. The sales taxes levied
in Section 45-22-243.01 shall be paid to and collected by the State Department of Revenue
at the same time as and along with the payment and collection of the state sales tax; and
the use taxes levied in Section 45-22-243.02 shall be paid to and collected by the State Department
of Revenue at the same time as and along with the payment and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.03.htm - 2K - Match Info - Similar pages

45-40-245.33
Section 45-40-245.33 Payment of taxes; reports. The sales tax authorized to be levied in Section
45-40-245.31 shall be due and payable in monthly installments on or before the twentieth day
of the month next succeeding the month in which the tax accrues; and the use taxes authorized
to be levied in Section 45-40-245.32 shall be due and payable quarterly on or before the twentieth
day of the month next succeeding each quarterly period during which the storage, use, or other
consumption of the tangible personal property became taxable hereunder, each such quarterly
period to end on the last day of each of the months of March, June, September, and December.
The sales taxes authorized to be levied in Section 45-40-245.31 shall be paid to and collected
by the State Department of Revenue at the same time as and along with the payment and collection
of the state sales tax; and the use taxes authorized to be levied in Section 45-40-245.32
shall be paid to and collected by the State Department...
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