45-46-242.22
Section 45-46-242.22 Payment of tax. The tax levied by this subpart shall be collected by the
State Department of Revenue, or other entity as authorized by the county commission, at the
same time and in the same manner as state sales and use taxes are collected. On or prior to
the date the tax is due, each person subject to the tax shall file with the department a report
in the form prescribed by the department. The report shall set 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 the sales and gross receipts of all business
transactions. The report shall also include items of information pertinent to the tax as the
department may require. Any person subject to the tax levied by this subpart may defer reporting
credit sales until after their collection, and in the event the person defers reporting them,
the person shall thereafter include in each monthly report all...
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40-15-14
Section 40-15-14 Extension of payment until determination of federal tax. The tax hereby levied,
being based and conditioned upon the levy of a similar tax by the United States, in the event
that after due return made the final assessment of the tax or final assessment as to the value
of the estate for the purposes of such federal tax shall not have been arrived at when payment
would otherwise become due or delinquent hereunder, then and in such event the time for payment
of the tax due hereunder shall, on showing being made to the Department of Revenue, be extended
until final agreement, determination or assessment of the tax or value of the estate for the
determination of the tax shall have been made for the purpose of such federal tax; provided,
that the Department of Revenue may demand and require the payment of such amount of the tax
as it may determine will not be in excess of the total tax that will be due the State of Alabama
under this chapter, as shown by the tax return made,...
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45-26-244.33
Section 45-26-244.33 Payment of tax. The tax levied by this subpart shall be collected by the
State Department of Revenue, or by such other collecting entity as the Elmore County Commission
may select, at the same time and in the same manner as state sales and use taxes are collected.
On or prior to the date the tax is due, each person subject to the tax shall file with the
collecting agent a report in the form prescribed by the collecting agent. The report shall
set 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 the sales
and gross receipts of all business transactions. The report shall also include items of information
pertinent to the tax as the collecting agent may require. Any person subject to the tax levied
by this subpart may defer reporting credit sales until after their collection, and in the
event the person defers reporting them, the person shall...
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45-43-246.63
Section 45-43-246.63 Payment and reporting. The tax levied by this subpart may be collected
by the State Department of Revenue, or a private firm under contract with the county commission,
at the same time and in the same manner as state sales and use taxes are collected. On or
prior to the date the tax is due, each person subject to the tax shall file with the collection
agency a report in the form prescribed by the collection agency. The report shall set 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 the sales and gross receipts
of all business transactions. The report shall also include items of information pertinent
to the tax as the collection agency may require. Any person subject to the tax levied by this
subpart may defer reporting credit sales until after their collection, and in the event the
person defers reporting them, the person shall thereafter...
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45-43-246.83
Section 45-43-246.83 Payment and reporting. The tax levied pursuant to this subpart may be
collected by the State Department of Revenue or a private firm under contract with the county
commission, at the same time and in the same manner as state sales and use taxes are collected.
On or prior to the date the tax is due, each person subject to the tax shall file with the
collection agency a report in the form prescribed by the collection agency. The report shall
set 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 the sales
and gross receipts of all business transactions. The report shall also include items of information
pertinent to the tax as the collection agency may require. Any person subject to the tax levied
pursuant to this subpart may defer reporting credit sales until after their collection, and
in the event the person defers reporting them, the person shall...
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45-46-242.02
Section 45-46-242.02 Payment of tax. The tax levied by the county commission pursuant to this
subpart shall be collected by the State Department of Revenue or otherwise as provided by
resolution of the county commission at the same time and in the same manner as state sales
and use taxes are collected. On or prior to the date the tax is due, each person subject to
the tax shall file with the department a report in the form prescribed by the department.
The report shall set forth, with respect to all sales and business transactions that are required
to be used as a measure of the tax levied pursuant to this subpart, a correct statement of
the gross proceeds of all the sales and gross receipts of all business transactions. The report
shall also include items of information pertinent to the tax as the department may require.
Any person subject to the tax levied pursuant to this subpart may defer reporting credit sales
until after their collection, and in that event, the person shall...
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45-9-245.03
Section 45-9-245.03 Payment of tax. The tax levied by this part may be collected by the State
Department of Revenue, the county commission, or a private collection agency under contract
with the county commission, at the same time and in the same manner as state sales and use
taxes are collected. On or prior to the date the tax is due, each person subject to the tax
shall file with the collection agency a report in the form prescribed by the collection agency.
The report shall set 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
the sales and gross receipts of all business transactions. The report shall also include items
of information pertinent to the tax as the collection agency may require. Any person subject
to the tax levied by this part may defer reporting credit sales until after their collection,
and in the event the person defers reporting them, the person...
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45-20-242.53
Section 45-20-242.53 Payment and reporting. 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 prescribed by the department, setting
forth with respect to all sales and business that are required to be used as a measurement
of the tax levied, a correct statement of the gross proceeds of all such sales and the gross
receipts of all such business, and setting forth with respect to the use tax levied, the total
sales price of all property, the use, storage, or other consumption of which became subject
to the tax during the then preceding quarterly period. Such reports shall include also such
other items of information pertinent to the taxes and the amount thereof as the...
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16-60-351
Section 16-60-351 Credit for qualifying education expenses. (a)(1) For tax years commencing
January 1, 2015, and thereafter, a taxpayer who files a state income tax return and is not
a dependent of another taxpayer may claim a tax credit for a contribution made to the Department
of Postsecondary Education for qualifying educational expenses directly associated with the
Career-Technical Dual Enrollment Program as defined by State Board of Education policy. (2)
The tax credit may be claimed by the taxpayer in an amount equal to 50 percent of the total
contribution or contributions made to the Department of Postsecondary Education during the
taxable year for which the credit is claimed, but such credit is not to exceed an amount greater
than 50 percent of the taxpayer's total Alabama income tax liability, and in no case more
than five hundred thousand dollars ($500,000) for any given tax year. (3) The cumulative amount
of tax credits issued pursuant this article shall not exceed five...
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40-18-176
Section 40-18-176 Nonresident shareholder composite returns. (a) The Department of Revenue
shall permit an Alabama S corporation to file composite returns and to make composite payments
on behalf of some or all of its nonresident shareholders if there are one or more nonresident
shareholders during any part of the taxable year. The Department of Revenue may permit composite
returns and payments to be made by an Alabama S corporation on behalf of its resident shareholders.
(b) For purposes of this section, a "composite return" means an informational return
similar in form to U.S. Treasury Department Schedule K-1 containing information concerning
one or more Alabama S corporation shareholder's respective shares of income, deductions and
losses passed through to them by virtue of their status as shareholders of an Alabama S corporation,
any credit to which the shareholder is entitled to claim by virtue of the Alabama S corporation's
payment of tax on his or her behalf pursuant to...
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