45-10-243.02
Section 45-10-243.02 Monthly report; payment of tax; records; penalties. (a) The tax
levied by this part, except as otherwise provided, shall be due and payable to the Department
of Revenue on or before the 20th day of the month next succeeding the month in which the tax
accrues. On or before the 20th day of each month, every person on whom the tax is levied by
this part shall render to the Department of Revenue on a form prescribed by the department,
a true and correct statement showing the gross proceeds of the business subject to the tax
for the then preceding month, together with other information as the department requires.
At the time of making the monthly report, the taxpayer shall compute and pay to the department
the amount of tax shown due. A person subject to the tax who conducts business on a credit
basis may defer reporting and paying the tax until after the person has received payment of
the items, articles, or accommodations furnished. In the event the taxpayer defers...
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45-15-241.02
Section 45-15-241.02 Monthly report; payment of tax; records; penalties. (a) The tax
levied by this part, except as otherwise provided, shall be due and payable to the Department
of Revenue on or before the 20th day of the month next succeeding the month in which the tax
accrues. On or before the 20th day of each month, every person on whom the tax is levied by
this part shall render to the Department of Revenue on a form prescribed by the department,
a true and correct statement showing the gross proceeds of the business subject to the tax
for the then preceding month, together with other information as the department requires.
At the time of making the monthly report, the taxpayer shall compute and pay to the designated
collection agent the amount of tax shown due. A person subject to the tax who conducts business
on a credit basis may defer reporting and paying the tax until after the person has received
payment of the items, articles, or accommodations furnished. In the event the...
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45-40-244.02
Section 45-40-244.02 Filing of monthly report and payment. The tax levied under this
part, except as otherwise provided, 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.
On or before the twentieth day in each month after June 1, 2001, every person, corporation,
partnership, firm, limited liability company, association, proprietorship, or other entity
on whom or which the taxes levied by this part are imposed, shall render to the agency, on
a form prescribed by the agency, a true and correct statement showing the gross proceeds of
the business for the next preceding month, together with such other information as the agency
may require, and at the time of making such monthly report the taxpayer shall compute the
taxes due and shall pay to the agency the amount of taxes shown to be due. The agency, for
good cause, may extend the time for making any return required under this part, but the time...

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40-25A-4
Section 40-25A-4 Monthly statement and remittance of tax. On or before the twentieth
day of each month each person on whom the tax levied by this chapter is imposed shall render
to the Department of Revenue on forms prescribed by the department a true and correct statement
showing the amounts utilized in the measurement of the tax and such other information as the
department may require and shall pay to the department the amount of tax shown due. (Acts
1980, No. 80-700, p. 1406, §4.)...
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45-3A-51.02
Section 45-3A-51.02 Payment of taxes. The tax levied under this part, except as otherwise
provided, 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. On or before the twentieth
day of each month after June 1, 1996, every person, firm, or corporation on whom the taxes
levied by this part are imposed, shall render to the city, on a form prescribed by the city,
a true and correct statement showing the gross proceeds of the business for the next preceding
month, together with such other information as the city may demand and require, and at the
time of making such monthly report the taxpayer shall compute the taxes due and shall pay
to the city the amount of taxes shown to be due. The city, for good cause, may extend the
time for making any return required under the provisions of this part but the time for filing
any such return shall not be extended for a period greater than 30 days from the...
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45-8-241.63
Section 45-8-241.63 Monthly installments of taxes; statements of gross proceeds; fines
for false statements. The privilege license tax levied hereunder, except as otherwise provided,
shall be due and payable in monthly installments on or before the twentieth day of the month
next succeeding the month in which the privilege license tax accrues. On or before such twentieth
day, every person on whom the amounts levied hereunder are imposed shall render to the county,
on a form or forms prescribed by the county commission, a true and correct statement showing
the gross proceeds of his or her business, for the next preceding month, the amount of gross
proceeds which are not subject to the privilege license tax, or are not to be used as a measurement
of the amounts due by such person and the nature thereof, together with such other information
as the county commission may require, and at the time of making such monthly report such person
shall compute the privilege license taxes due and...
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40-23-7
Section 40-23-7 Taxes due monthly; filing of reports; estimated payments authorized;
election to file quarterly, semi-annually, or annually; extension of time for making return.
(a) The taxes levied under this division, except as otherwise provided in subsection (d),
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. (b) Except as otherwise provided in subsection
(d), on or before the 20th day of each month, every person on whom the taxes levied by this
division are imposed shall report to the department, on a form prescribed by the department,
a true and correct statement showing such information as the department may require, and shall
pay to the department the amount of taxes shown to be due. (c) Any taxpayer liable for taxes
under this division whose average monthly state sales tax liability was two thousand five
hundred dollars ($2,500) or greater during the preceding calendar year shall make...
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45-18-242.02
Section 45-18-242.02 Tax due dates; gross proceeds statements. The tax levied under
this part, except as otherwise provided, 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.
On or before the twentieth day in each month after June 1, 1998, every person, corporation,
partnership, firm, limited liability company, association, proprietorship, or other entity
on whom or which the taxes levied by this part are imposed, shall render to the agency, on
a form prescribed by the agency, a true and correct statement showing the gross proceeds of
the business for the next preceding month, together with such other information as the agency
may require, and at the time of making such monthly report the taxpayer shall compute the
taxes due and shall pay to the agency the amount of taxes shown to be due. The agency, for
good cause, may extend the time for making any return required under this part, but the...

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45-20-243.02
Section 45-20-243.02 Monthly report; records; penalties. (a) The tax levied by this
part, except as otherwise provided, shall be due and payable to the Covington County Commission,
or Department of Revenue, or other collection agent as may be designated by resolution of
the county commission, on or before the 20th day of the month next succeeding the month in
which the tax accrues. On or before the 20th day of each month, every person on whom the tax
is levied by this part shall render to the designated collection agent on a form prescribed
by the agent, a true and correct statement showing the gross proceeds of the business subject
to the tax for the then preceding month, together with other information as the designated
collection agent requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the designated collection agent the amount of tax shown due. A person subject to
the tax who conducts business on a credit basis may defer reporting and paying...
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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...
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