45-22-243.05
Section 45-22-243.05 Special provisions respecting payment of use tax; receipts and returns by registered sellers. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the use taxes herein levied) shall at the time of making such sale, or if the storage, use, or other consumption of such tangible personal property in the county is not then subject to the taxes herein levied, at the time such storage, use, or other consumption becomes subject to the taxes herein levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month next succeeding following the close of each quarterly period, each registered seller shall file with the State Department of Revenue a return for the then preceding quarterly period in such form as may be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.05.htm - 3K - Match Info - Similar pages
45-22-243.93
Section 45-22-243.93 Payment of taxes; reports. The taxes levied in Section 45-22-243.91 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; and the use taxes levied in Section 45-22-243.92 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 hereunder, each such quarterly period to end on the last day of each of the months of March, June, September, and December. The taxes levied in Section 45-22-243.91 shall be paid to and collected by the State Department of Revenue at the same time and along with the payment and collection of the state sales tax; and the use tax levied herein shall be paid to and collected by the State Department of Revenue at the same time and along with the payment and collection of the state use tax. On or prior to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.93.htm - 2K - Match Info - Similar pages
45-41-244.55
Section 45-41-244.55 Quarterly returns. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the use taxes herein authorized to be levied) shall at the time of making such sale, or if the storage, use, or other consumption of such tangible personal property in the county is not then subject to the taxes herein authorized to be levied, at the time such storage, use, or other consumption becomes subject to the taxes herein authorized to be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month next succeeding each quarterly period, each registered seller shall file with the State Department of Revenue a return for the then preceding quarterly period in such form as may be prescribed by the State Department of Revenue...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.55.htm - 3K - Match Info - Similar pages
45-1-243.05
Section 45-1-243.05 Special provisions respecting payment of use tax; receipts and returns by registered sellers. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the use taxes herein authorized to be levied) shall at the time of making such sale, or if the storage, use, or other consumption of such tangible personal property in the county is not then subject to the taxes herein authorized to be levied, at the time such storage, use, or other consumption becomes subject to the taxes herein authorized to be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month next succeeding following the close of each quarterly period, each registered seller shall file with the State Department of Revenue a return for the then...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-243.05.htm - 3K - Match Info - Similar pages
45-10-244.05
Section 45-10-244.05 Special provisions respecting payment of use tax: receipts and returns by registered sellers. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the use taxes herein authorized to be levied) shall at the time of making such sale, or if the storage, use, or other consumption of such tangible personal property in the county is not then subject to the taxes herein authorized to be levied, at the time such storage, use, or other consumption becomes subject to the taxes herein authorized to be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month next succeeding following the close of each quarterly period, each registered seller shall file with the State Department of Revenue a return for the then...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.05.htm - 3K - Match Info - Similar pages
45-40-245.35
Section 45-40-245.35 Special provisions respecting payment of use tax; receipts and returns by registered sellers. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county, which storage, use, or other consumption is not exempted from the use taxes herein authorized to be levied, shall at the time of making such sale, or if the storage, use, or other consumption of such tangible personal property in the county is not then subject to the taxes herein authorized to be levied, at the time such storage, use, or other consumption becomes subject to the taxes herein authorized to be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month next succeeding following the close of each quarterly period, each registered seller shall file with the State Department of Revenue a return for the then...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.35.htm - 3K - Match Info - Similar pages
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
45-43-246.03
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
45-20-242.54
Section 45-20-242.54 Receipts; quarterly returns. Every registered seller regularly and continually making sales of tangible personal property for storage, use, or other consumption in Covington County (which storage, use, or other consumption is not exempted from the tax imposed) shall at the time of making such sale or, if the storage, use, or other consumption of such tangible personal property in the county is not then taxable under this subpart, at the time such storage, use, or other consumption becomes taxable hereunder, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month following the close of each quarterly period, each registered seller shall file with the State Department of Revenue a return for the preceding quarterly period in such form as may be prescribed by the department, showing the total sales of the tangible personal property...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.54.htm - 2K - Match Info - Similar pages
45-22-243.95
Section 45-22-243.95 Special provisions respecting payment of use tax; receipts and returns by registered sellers. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the tax imposed) shall at the time of making such sale or if the storage, use, or other consumption of such tangible personal property in the county is not then taxable under this subpart, at the time such storage, use, or other consumption becomes taxable hereunder, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the 20th day of the month next succeeding following the close of each quarterly period, each registered seller shall file with the State Department of Revenue a return for the then preceding quarterly period in such form as may be prescribed by the State Department of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.95.htm - 2K - Match Info - Similar pages
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