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45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a) For the
purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.htm - 12K - Match Info - Similar pages
40-18-39
Section 40-18-39 Corporate returns. (a) Except as provided in subsection (c), every corporation,
joint stock company, or association subject to income tax under this chapter shall file a
return with the Department of Revenue for each taxable year, stating specifically the items
of its gross income and the deductions and credits allowed by this chapter. In cases where
receivers, trustees in bankruptcy, or assignees are operating the property or business of
corporations, such receivers, trustees, or assignees shall file returns for such corporations
in the same manner and form as corporations are required to file returns. Any tax due on the
basis of such returns filed by receivers, trustees, or assignees shall be collected in the
same manner as if collected from the corporations of whose business or property they have
custody and control. Returns shall be filed by the same date as the corresponding federal
income tax returns are required to be filed as provided under federal law. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-39.htm - 15K - Match Info - Similar pages
11-51-211
Section 11-51-211 Quarterly sales and use tax returns. (a)(1) With respect to those municipalities
and counties for which the department serves as the collecting sales tax agent from time to
time, when the total state sales tax for which any person is liable under Chapter 23 of Title
40 averages less than two hundred dollars ($200) per month during the preceding calendar year,
a quarterly sales tax return and remittance in lieu of monthly returns may be made to the
department. If a quarterly filing election has been made by the taxpayer, then the return
and remittance shall be made to the department on or before the 20th day of the month next
succeeding the end of the quarter for which the tax is due. The election to file quarterly
shall be made in writing no later than February 20 of each year and shall be filed with the
department. Notwithstanding the above, no state-administered county or municipal sales tax
return shall be due until January 20 of each year unless the total state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-211.htm - 5K - 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
40-26A-3
Section 40-26A-3 When tax due; monthly reports. On or before the twentieth day of each month,
every person on whom the taxes levied by this chapter are imposed shall render to the Department
of Revenue, on a form prescribed by the department, a true and correct statement showing the
pari-mutuel pool gross receipts of his race track operation for the next preceding month,
together with such other information as the department may demand and require. At the time
of making such monthly report such person shall compute and pay the amount of taxes shown
to be due. (Acts 1988, 2nd Ex. Sess., No. 88-952, p. 575, ยง3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26A-3.htm - 925 bytes - Match Info - Similar pages
40-17-340
Section 40-17-340 Filing of monthly return and payment due. (a) Each supplier, importer, blender,
permissive supplier, and exporter shall file the monthly return required herein, in a format
prescribed by the commissioner, on or before the 22nd day of each calendar month for the preceding
month. (b) Other than importers, the tax levied by this article shall be paid to the department
by each taxpayer on or before the 22nd day of each calendar month for the preceding month
and shall be accompanied by any required returns. The department may require all or certain
taxpayers to file tax returns and payments electronically. (c) Importers importing motor fuel
from a bulk plant or some other non-terminal storage location shall pay the tax levied by
this article to the department on or before the 22nd day of each calendar month for the preceding
month, and the payment shall be accompanied by any required returns. The department may require
all or certain taxpayers to file tax returns and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-340.htm - 2K - Match Info - Similar pages
40-17-343
Section 40-17-343 Deductions from monthly return for payments not previously remitted; administrative
discount. (a) The supplier or permissive supplier may deduct from the next monthly return
those tax payments that were not remitted for the previous month to the supplier or permissive
supplier by any licensed distributor or any licensed importer who removed motor fuel on which
the tax is due from the supplier's or permissive supplier's terminal. The licensed supplier
or permissive supplier is eligible to take this deduction if the licensed supplier or permissive
supplier notifies the state within 20 business days after a return is due of any licensed
distributor, importer, or exporter who did not pay to the supplier or permissive supplier
the tax due this state by the time the supplier or permissive supplier filed the monthly return
and if, when a licensed distributor or licensed importer fails to remit the tax to the licensed
supplier or permissive supplier, the licensed supplier or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-343.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
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
45-14-243.03
Section 45-14-243.03 Monthly report. 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
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 thereafter include...
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