45-21-241.22
Section 45-21-241.22 Payment of tax. All taxes levied in this subpart shall be paid to and collected by the State Department of Revenue at the same time and in the same manner as state sales and use taxes are paid. On or prior to the due dates of the tax herein levied, each person subject to such tax shall file with the State Department of Revenue a report or return in such form as may be prescribed by the department, setting forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all such sales and gross receipts of all such business transactions. Such report shall also include such other items of information pertinent to the tax and the amount thereof as the State Department of Revenue may require. Any person subject to the tax levied may defer reporting credit sales until after their collection, and in the event such person so defers reporting them, such person shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-241.22.htm - 1K - Match Info - Similar pages
40-12-243
Section 40-12-243 License taxes and registration fees - Exemption of private passenger vehicles of foreign consuls; special plates for such vehicles. (a) Duly constituted and appointed consuls and honorary consuls of foreign countries who are officially stationed in Alabama may, upon application to the state Department of Revenue supported by proper proof of their said office, and subject otherwise to the provisions hereof, be issued annually a set of distinctive motor vehicle license plates or tags identifying such consuls, to be used on private passenger vehicles in lieu of the standard license plates required on such vehicles. The license plates in this connection shall be substantially in the following form: "Consular Corps, No. _____ Alabama 2___" (b) Each such set of plates shall contain a serial number designated by the state Department of Revenue, and the state Department of Revenue shall keep a record of each such set of plates issued by it, together with the serial number and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-243.htm - 2K - Match Info - Similar pages
45-20-242.23
Section 45-20-242.23 Monthly report. The sales taxes authorized to be levied in Section 45-20-242.22 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the months in which the tax accrues. 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. On or prior to due dates of the tax herein levied each person subject to such tax shall file with the State Department of Revenue a report or return in such form as may be prescribed by the department, setting forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all such sales and gross receipts of all such business transactions. Such report shall also include such other items of information pertinent to the tax and the amount thereof as the State Department of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.23.htm - 1K - Match Info - Similar pages
45-21-242.14
Section 45-21-242.14 Payment of taxes herein levied; reports by taxpayers. All taxes levied in this part shall be paid to and collected by the State Department of Revenue at the same time and in the same manner as state sales and use taxes are paid. On or prior to the due dates of the tax herein levied each person subject to such tax shall file with the State Department of Revenue a report or return in such form as may be prescribed by the department, setting forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all such sales and gross receipts of all such business transactions. Such report shall also include such other items of information pertinent to the tax and the amount thereof as the State Department of Revenue may require. Any person subject to the tax levied may defer reporting credit sales until after their collection, and in the event such person so defers...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.14.htm - 1K - Match Info - Similar pages
45-22-243.99
Section 45-22-243.99 Use of tax proceeds. (a) Commencing with the first month during which proceeds from the taxes herein levied are paid and thereafter, the county treasurer shall make monthly distributions of the proceeds so paid to him or her as follows: (1) From the first 50 percent of the net proceeds from the tax, levied in Section 45-22-243.91, shall be paid each month to the Cullman County Health Care Authority Board, a public corporation existing under the provisions of Act 46 adopted at the 1949 Regular Session of the Legislature of Alabama, as amended, a total of thirty-three thousand three hundred thirty-three dollars and thirty-three cents ($33,333.33) per month, and no more. (2) One-half (50 percent) of the residue of the proceeds from the taxes herein levied that remains each month after the payment provided for in subdivision (1) (the residue consisting of that portion of the tax levied in Section 45-22-243.91 that remains each month after making the payment provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.99.htm - 6K - Match Info - Similar pages
45-43-246.33
Section 45-43-246.33 Payment and reporting. All taxes levied in this subpart shall be paid to and collected by the State Department of Revenue at the same time and in the same manner as state sales and use taxes are paid. On or prior to the due dates of the tax herein levied each person subject to such tax shall file with the State Department of Revenue a report or return in such form as may be prescribed by the department, setting forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all such sales and gross receipts of all such business transactions. Such report shall also include such other items of information pertinent to the tax and the amount thereof as the State Department of Revenue may require. Any person subject to the tax levied may defer reporting credit sales until after their collection, and in the event such person so defers reporting them, such person shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.33.htm - 1K - Match Info - Similar pages
40-18-391
Section 40-18-391 Definitions. For the purpose of this article, the following words and phrases shall have the following meanings: (1) ALABAMA SMALL BUSINESS EMPLOYER. A business organization duly formed, organized, or qualified to do business in the state, with its headquarters or principal place of business in the state, and having 75 or fewer employees during the tax year in which the tax credit is claimed pursuant to this article, other than new employees for which a credit is allowed by this article. (2) DEPARTMENT. The Alabama Department of Revenue. (3) NET EMPLOYEE GROWTH. An Alabama small business employer's net increase in the total number of full-time employees residing in Alabama based on the following: a. The total number of full-time Alabama employees on the last date of each tax year in which the employer is claiming a credit pursuant to this article; minus, b. The total number of full-time Alabama employees on July 24, 2016. (4) QUALIFIED NEW EMPLOYEE. A new employee of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-391.htm - 1K - Match Info - Similar pages
40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection (f), the tax imposed by this article shall be due and payable to the department monthly on or before the 20th day of the month next succeeding each month during which the storage, use, or other consumption of tangible personal property became taxable hereunder. (b) Every seller or person engaged in making retail sales of tangible personal property for storage, use, or other consumption in this state, who alternatively: (1) Maintains, occupies, or uses, permanently or temporarily, directly or indirectly, or through a subsidiary, or agent by whatever name called, an office, place of distribution, sales, or sample room or place, warehouse or storage place, or other place of business; (2) Qualifies to do business or registers with the state to collect the tax levied by this chapter; (3) Employs or retains under contract any representative, agent, salesman, canvasser, solicitor, or installer operating in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-68.htm - 9K - Match Info - Similar pages
40-5-23
Section 40-5-23 List of insolvents and list of errors in assessments - Reports; publication; advertisement costs. The tax collector shall in each year report on oath to the Department of Revenue at Montgomery, and to the county commission at the June meeting thereof, a list on a form prescribed by the Department of Revenue of the persons from whom the taxes assessed against them cannot be collected, with the amount of taxes, state and county assessed against each, which shall be termed "list of insolvents," and a list of such persons as have been overassessed or wrongfully assessed, with the taxes, state and county assessed against each, which shall be termed "list of errors in assessments," and any taxes which may be in litigation, in order that the same may be passed upon and determined by the commission. The tax collector shall cause the said "list of insolvents" to be published twice during the month of July following the submission thereof at the first regular meeting in June of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-5-23.htm - 2K - Match Info - Similar pages
45-2-244.103
Section 45-2-244.103 Payment of tax. The sales taxes levied in Section 45-2-244.102 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. 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. On or prior to the due dates of the tax herein levied each person subject to such tax shall file with the State Department of Revenue a report or return in such form as may be prescribed by the department, setting forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all such sales and gross receipts of all such business transactions. Such report shall also include such other items of information pertinent to the tax and the amount thereof as the State Department of Revenue may...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.103.htm - 1K - Match Info - Similar pages
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