45-18-242.03
Section 45-18-242.03 Monthly reports of cash and credit businesses. Any person, corporation,
partnership, firm, limited liability company, association, proprietorship, or other entity
taxable under this part having a cash and credit business may report such cash business, and
the taxpayer shall thereafter include in each monthly report all credit collections made during
the preceding month and shall pay the taxes due thereon at the time of filing such report,
but in no event shall the gross proceeds of such credit business be included in the measure
of tax to be paid until collections of such credit business shall have been made. (Act 98-657,
p. 1440, §4.)...
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45-40-244.03
Section 45-40-244.03 Cash and credit business. Any person, corporation, partnership,
firm, limited liability company, association, proprietorship, or other entity taxable under
this part having a cash and credit business may report such cash business and the taxpayer
shall thereafter include in each monthly report all credit collections made during the preceding
month and shall pay the taxes due thereon at the time of filing such report, but in no event
shall the gross proceeds of such credit business be included in the measure of tax to be paid
until collections of such credit business shall have been made. (Act 2001-561, p. 1130, §4.)...

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45-8-241.23
Section 45-8-241.23 Monthly reports of cash and credit businesses. Any person, firm,
or corporation taxable under this subpart having a cash and credit business may report such
cash business, and the taxpayer shall thereafter include in each monthly report all credit
collections made during the month preceding and shall pay the taxes due thereon at the time
of filing such report, but in no event shall the gross proceeds of such credit business be
included in the measure of the tax to be paid until collections of such credit business shall
have been made. (Acts 1978, No. 73, p. 1759, §4.)...
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40-26-4
Section 40-26-4 Cash and credit businesses. Any person, firm or corporation taxable
under this chapter having a cash and credit business may report such cash business and the
taxpayer shall thereafter include in each monthly report all credit collections made during
the month preceding and shall pay the taxes due thereon at the time of filing such report,
but in no event shall the gross proceeds of such credit business be included in the measure
of the tax to be paid until collections of such credit business shall have been made. (Acts
1955, No. 248, p. 586, §3.)...
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45-22-242.03
Section 45-22-242.03 Cash and credit business. Any person, firm, or corporation taxable
under this part having a cash and credit business may report such cash business, and the taxpayer
shall thereafter include in each monthly report all credit collections made during the month
preceding and shall pay the taxes due thereon at the time of filing such report, but in no
event shall the gross proceeds of such credit business be included in the measure of the tax
to be paid until collections of such credit business shall have been made. (Acts 1973, No.
161, p. 202, §4.)...
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45-3A-51.03
Section 45-3A-51.03 Cash and credit businesses. Any person, firm, or corporation taxable
under this part having a cash and credit business may report such cash business, and the taxpayer
shall thereafter include in each monthly report all credit collections made during the month
preceding and shall pay the taxes due thereon at the time of filing such report, but in no
event shall the gross proceeds of such credit business be included in the measure of the tax
to be paid until collections of such credit business shall have been made. (Act 96-620, p.
986, §4.)...
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45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection,
except where the context clearly indicates a different meaning: (1) PERSON. Any natural person,
firm, partnership, association, corporation, receiver, trust, estate, or other entity, or
any other group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County,
Alabama. (3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person
with the object of gain, profit, benefit, or advantage, either direct or indirect to such
person. (4) GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of
tangible personal property, without any deduction on account of the cost of the property so
leased or rented, the cost of materials used, labor, or service cost, interest paid or any
other expenses whatsoever, and without any deduction on account of loss and shall also...

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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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40-23-8
Section 40-23-8 Cash sales and credit collections to be reported. Any person taxable
under this division, having cash and credit sales, may report such cash sales, and the taxpayer
shall thereafter include in each monthly report all credit collections made during the month
preceding, and shall pay the taxes due thereon at the time of filing such report, but in no
event shall the gross proceeds of credit sales be included in the measure of the tax to be
paid until collections of such credit sales shall have been made. (Acts 1959, 2nd Ex. Sess.,
No. 100, p. 298, §6.)...
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45-2-244.184
Section 45-2-244.184 Reports of cash or credit leases or rentals. Any person taxable
hereunder who makes cash or credit leases or rentals, may report such cash leases or rental
only, and he or she shall thereafter include in each monthly report all credit collections
made during the month preceding, and shall pay the privilege license tax due thereon at the
time of filing such report. (Act 2007-377, p. 748, §5.)...
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