40-22-4
Section 40-22-4 Exemption of production credit corporations and associations. No tax levied
upon the recordation of mortgages, deeds of trust, and instruments of like character shall
be levied upon or collected from any corporation or association organized pursuant to Subchapter
IV of Chapter 7, Title 12, United States Code Annotated, with respect to any instrument executed
to secure a loan made by it to one of its members for general agricultural purposes, the provisions
of any other law to the contrary notwithstanding. (Acts 1951, No. 540, p. 953.)...
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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...
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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...
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45-27-245.62
Section 45-27-245.62 Collection of tax. The tax levied by this subpart shall be collected at
the same time and in the same manner as the state sales and use taxes are collected in Escambia
County and those sales and use taxes applicable only to Escambia County. (Act 2017-272, §4.)...

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45-4-244.43
Section 45-4-244.43 Collection of tax. The tax levied by this subpart shall be collected at
the same time and in the same manner as the state sales and use taxes are collected in the
county and those sales and use taxes applicable only to the county. (Act 2019-332, §4.)...

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45-41-244.22
Section 45-41-244.22 Collection; monthly report. The sales tax levied in Section 45-41-244.20
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 45-41-244.20
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...
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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...
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45-8-241.22
Section 45-8-241.22 Tax due dates; gross proceeds statements. The tax levied under the provisions
of this subpart, 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 this subpart has taken effect, every person,
firm, or corporation on whom the taxes are levied by this subpart are imposed, shall render
to the department, on a form prescribed by the department, a true and correct statement showing
the gross proceeds of the business for the next preceding month, together with such other
information as the department 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 department the amount
of taxes shown to be due. The department, for good cause, may extend the time for making any
return required under the provisions of this subpart, but...
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40-17-166
Section 40-17-166 Exemption of certain vehicles from excise tax. Any vehicles of the classes
described in Section 40-17-160 owned by the state, county, or any incorporated municipality
or agency, or instrumentality thereof, or any vehicle not requiring a license plate or motor
vehicle license, including but not limited to forklift trucks and agricultural vehicles, shall
be exempt from any excise tax levied by the provisions of this chapter. (Acts 1980, No. 80-739,
p. 1503, §7; Acts 1981, 3rd Ex. Sess., No. 81-1136, p. 409, §1.)...
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40-20-35
Section 40-20-35 Tax to be in lieu of ad valorem taxes; exemption of nonproducing leasehold
and other interests from ad valorem taxes. The mineral documentary tax levied above shall
be in lieu of all ad valorem taxes and all nonproducing leasehold interests upon all oil,
gas and other minerals in, on or under lands lying within the State of Alabama, created or
assigned after October 12, 1957, and also all nonproducing interests in such oil, gas and
other minerals, including royalty interests therein, hereafter conveyed to a grantee or purchaser
or excepted or reserved to a grantor separately and apart from the surface shall be exempt
from all ad valorem taxes levied on or after October 1, 1957, by the State of Alabama, or
any county, municipality, school district, or other taxing district within the state or becoming
a lien on or after said date. Any sale for taxes of the surface or of the remainder of the
fee shall not in any manner whatsoever affect the interest or interests hereby...
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