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
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
45-22-243.61
Section 45-22-243.61 Payment of taxes; reports. The sales tax levied in Section 45-22-243.60 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; the use tax levied pursuant to Section 45-22-243.60 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, 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 prescribed by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.61.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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.33.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.03.htm - 2K - Match Info - Similar pages
45-1-243.03
Section 45-1-243.03 Payment of taxes herein levied; reports by taxpayers. The sales taxes authorized to be levied in Section 45-1-243.01 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 authorized to be levied in Section 45-1-243.02 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 authorized to be levied in Section 45-1-243.01 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 authorized to be levied in Section 45-1-243.02 shall be paid to and collected...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-243.03.htm - 2K - Match Info - Similar pages
45-10-244.03
Section 45-10-244.03 Payment of taxes herein levied: Reports by taxpayers. The sales taxes authorized to be levied in Section 45-10-244.01 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 authorized to be levied in Section 45-10-244.02 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 authorized to be levied in Section 45-10-244.01 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 authorized to be levied in Section 45-10-244.02 shall be paid to and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.03.htm - 2K - Match Info - Similar pages
45-41-244.53
Section 45-41-244.53 Payment of taxes; reports. The sales taxes authorized to be levied in Section 45-41-244.51 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 45-41-244.52 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 45-41-244.51 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 45-41-244.52 shall be paid to and collected by the State...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.53.htm - 2K - Match Info - Similar pages
45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed to them in Article 1 except where the context herein clearly indicates a different meaning. In addition, the following words, terms, and phrases where used in this section shall have the following respective meanings except where the context clearly indicates a different meaning: (1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales tax for state purposes, and includes all statutes, heretofore enacted, which expressly set forth any exemptions from the computation of the tax levied in Article 1 and all other statutes heretofore enacted which expressly apply to, or purport to affect, the administration of Article 1 and the incidence and collection of the tax imposed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.20.htm - 14K - Match Info - Similar pages
40-23-104
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase price; proof of payment of tax. (a) The licensing official shall collect all of the following: (1) The taxes levied by this article. (2) The municipal gross receipts or sales taxes and county sales taxes authorized by general or local law on sales made by a person or firm other than a licensed dealer. (3) The municipal and county use taxes authorized by general or local law on sales made by dealers doing business outside the State of Alabama and on sales made by licensed Alabama dealers where municipal and county sales taxes were not collected at the time of purchase. (4) The state use tax on any such automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer required to be registered or licensed by the judge of probate. (b) The licensing official shall require, as proof of the purchase price of the automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-104.htm - 4K - Match Info - Similar pages
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