40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-3.htm - 19K - Match Info - Similar pages

45-27-245.03
Section 45-27-245.03 Provision of state use tax statutes applicable. The taxes levied by this
subpart shall be subject to all definitions, exceptions, exemptions, proceedings, requirements,
rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that
are applicable to the taxes levied by the state use tax statutes except where inapplicable
or where herein otherwise provided including all provisions of the state use tax statutes
for enforcement and collection of taxes. (Act 97-549, p. 962, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-245.03.htm - 842 bytes - Match Info - Similar pages

45-1-245.03
Section 45-1-245.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records, interest after due date of tax, or otherwise;
the adoption of rules with respect to the state lodging tax; and the administration and enforcement
of the state lodging tax statutes, which are not inconsistent with the provisions of this
part when applied to the tax levied by this part, shall apply to the levied tax. The Commissioner
of Revenue and the Department of Revenue shall have and exercise the same powers, duties,
and obligations with respect to the district taxes levied as imposed on the commissioner and
the department, respectively, by the state lodging tax statutes. All provisions of the state
lodging tax statutes that are made applicable to this part, to the taxes levied, and to the
administration of this part are incorporated herein by reference...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-245.03.htm - 1K - Match Info - Similar pages

45-10-243.03
Section 45-10-243.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records, interest after due date of tax, or otherwise;
the promulgation of rules and regulations with respect to the state lodging tax; and the administration
and enforcement of the state lodging tax statutes, which are not inconsistent with the provisions
of this part when applied to the tax levied by this part, shall apply to the levied tax. The
Commissioner of Revenue and the Department of Revenue shall have and exercise the same powers,
duties, and obligations with respect to the district taxes levied as imposed on the commissioner
and the department, respectively, by the state lodging tax statutes. All provisions of the
state lodging tax statutes that are made applicable to this part, to the taxes levied, and
to the administration of this part are incorporated...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-243.03.htm - 1K - Match Info - Similar pages

45-15-241.03
Section 45-15-241.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records, interest after due date of tax, or otherwise;
the promulgation of rules and regulations with respect to the state lodging tax; and the administration
and enforcement of the state lodging tax statutes, which are not inconsistent with this part
when applied to the tax levied by this part, shall apply to the levied tax. The Commissioner
of Revenue and the Department of Revenue shall have and exercise the same powers, duties,
and obligations with respect to the district taxes levied as imposed on the commissioner and
the department, respectively, by the state lodging tax statutes. All provisions of the state
lodging tax statutes that are made applicable to this part, to the taxes levied, and to the
administration of this part are incorporated herein by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-241.03.htm - 1K - Match Info - Similar pages

45-20-243.03
Section 45-20-243.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records, interest after due date of tax, or otherwise;
the promulgation of rules and regulations with respect to the state lodging tax; and the administration
and enforcement of the state lodging tax statutes, which are not inconsistent with this part
when applied to the tax levied by this part, shall apply to the levied tax. The designated
collection agent shall have and exercise the same powers, duties, and obligations with respect
to the district taxes levied as imposed on the designated collection agent, by the state lodging
tax statutes. All provisions of the state lodging tax statutes that are made applicable to
this part, to the taxes levied, and to the administration of this part are incorporated herein
by reference and made a part as if fully set forth....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-243.03.htm - 1K - Match Info - Similar pages

45-3A-30.03
Section 45-3A-30.03 Application and construction of state lodging tax. All provisions of the
state lodging tax statutes with respect to payment, assessment, and collection of the state
lodging tax, making of reports and keeping and preserving records, interest after due date
of tax, or otherwise; the promulgation of rules and regulations with respect to the state
lodging tax; and the administration and enforcement of the state lodging tax statute, which
are not inconsistent with the provisions of this part when applied to the tax levied by this
part, shall apply to the levied tax. The designated collection agent shall have and exercise
the same powers, duties, and obligations with respect to the district taxes levied as imposed
on the designated collection agent, by the state lodging tax statutes. All provisions of the
state lodging tax statutes that are made applicable to this part, to the taxes levied, and
to the administration of this part are incorporated herein by reference and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3A-30.03.htm - 1K - Match Info - Similar pages

45-3A-51.10
Section 45-3A-51.10 Application of part. All provisions of the state lodging tax statutes with
respect to payment, assessment and collection of the state lodging tax, making of reports
and keeping and preserving records with respect thereto, interest after due date of tax; make
reports, or otherwise comply with the state lodging tax statutes, the promulgation of rules
and regulations with respect to the state lodging tax, and the administration and enforcement
of the state lodging tax statutes, which are not inconsistent with the provisions of this
part when applied to the tax levied by this part, shall apply to the city tax levied. All
provisions of the state lodging tax statutes that are made applicable to this part to the
city taxes levied and to the administration of this part are incorporated herein by reference
and made a part hereof as if fully set forth herein. (Act 96-620, p. 986, §11.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3A-51.10.htm - 1K - Match Info - Similar pages

45-10-244.37
Section 45-10-244.37 Charge of State Department of Revenue; disposition of tax proceeds. The
State Department of Revenue shall charge Cherokee County for collecting the sales tax levied
under this subpart such amount or percentage of total collections as may be agreed upon by
the Commissioner of Revenue and the Cherokee County Commission, but such charge shall not,
in any event, exceed 10 percent of the total amount of the sales tax collected in the county
under this subpart. Such charge for collecting such sales tax may be deducted each month from
the gross revenues from such sales tax before certification of the amount of the proceeds
thereof due Cherokee County for that month. The Commissioner of Revenue shall pay into the
State Treasury all tax collected under this subpart, as such tax is received by the Department
of Revenue, and on or before the first day of each successive month (commencing with the month
following the month in which the department makes the first collection...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.37.htm - 2K - Match Info - Similar pages

45-27-245.60
Section 45-27-245.60 Definitions. As used in this subpart, sales and use tax means a tax imposed
by the state sales and use tax statutes and such other acts applicable to Escambia County,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-37, 40-23-60, 40-23-61,
40-23-62, and Section 40-23-63. (Act 2017-272, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-245.60.htm - 645 bytes - Match Info - Similar pages