|
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
45-47-244.20
Section 45-47-244.20 Definitions. All words, terms, and phrases that are defined in Act 100
of the 1959 Second Special Session (Acts 1959, p. 298), as amended, the state sales tax act,
and in Article 11 of Chapter 20 of Title 51 the Code of Alabama 1940, as amended, shall, where
used in this subpart, have the meanings respectively ascribed to them in that act and article,
as heretofore amended, except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this subpart shall have
the following respective meanings, except where the context clearly indicates a different
meaning: (1) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending
on September 30 of the next succeeding calendar year. (2) MONTH. The calendar month. (3) QUARTERLY
PERIOD. The period of three months ending on the last day of each March, June, September,
and December. (4) REGISTERED SELLER. The person registered with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.20.htm - 2K - 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
45-41-244.50
Section 45-41-244.50 Definitions. (a) The following words, terms, and phrases as used in this
subpart shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY.
Lee County in the State of Alabama. (3) COURTHOUSE COMPLEX. Those buildings and structures
comprising the county courthouse in Opelika, Alabama, as the buildings and structures may
from time to time exist. (4) COURTHOUSE IMPROVEMENTS. Improvements, repairs, and renovations
to the courthouse complex. (5) FISCAL YEAR. The period commencing on October 1 of each calendar
year and ending on September 30 of the next succeeding calendar year. (6) JUSTICE CENTER.
A new building or structure (or group thereof) designed for use by the county and its agencies
as a jail, criminal justice center, and place for holding court, or any thereof, with appurtenant
office and other ancillary facilities. (7) MONTH. A calendar...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.50.htm - 3K - Match Info - Similar pages
45-8-241.29
Section 45-8-241.29 Enforcement of collection of taxes; civil suits; special counsel. The tax
levied by this subpart together with interest and penalties that may be imposed, shall constitute
a debt due Calhoun County and may be collected by civil suit, in addition to all other methods
provided by law and in this subpart. The taxes, together with interest and penalties with
respect thereto, shall constitute and be secured by a lien upon the property of any person
from whom the taxes are due or who is required to collect the taxes. All provisions of the
revenue laws of this state which apply to the enforcement of liens for privilege or license
taxes due the state shall apply fully to the collection of the county taxes levied, and the
State Department of Revenue for the use and benefit of Calhoun County shall collect such taxes
and enforce this subpart and shall have and exercise for such collection and enforcement all
rights and remedies that this state or the department has for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.29.htm - 1K - Match Info - Similar pages
11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may, upon
request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of Section
40-12-4, or any general, special, or local act of the Legislature, shall parallel the corresponding
state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, provisions, rules, regulations,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.3.htm - 7K - Match Info - Similar pages
45-14-243.05
Section 45-14-243.05 Collection of tax; enforcement. The tax imposed by this part shall constitute
a debt due Clay County and may be collected as provided by law. The tax, together with interest
and penalties with respect thereto, shall constitute and be secured by a lien upon the property
of any person from whom the tax is due or who is required to collect the tax. All of the provisions
of the revenue laws of this state which apply to enforcement of liens for license taxes due
this state shall apply fully to the collection of the tax herein levied, and the State Department
of Revenue, for the use and benefit of Clay County shall collect such tax and enforce this
part and shall have and exercise for such collection and enforcement all rights and remedies
that this state or the department has for collection of the state sales tax. The State Department
of Revenue shall have full authority to employ such special counsel as it deems necessary
from time to time to enforce collection of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-243.05.htm - 1K - Match Info - Similar pages
45-21-242.16
Section 45-21-242.16 Enforcement of liens for license taxes due. The tax imposed by this part
shall constitute a debt due Crenshaw County and may be collected as provided by law. The tax,
together with interest and penalties with respect thereto, shall constitute and be secured
by a lien upon the property of any person from whom the tax is due or who is required to collect
the tax. All of the provisions of the revenue laws of this state which apply to enforcement
of liens for license taxes due this state shall apply fully to the collection of the tax herein
levied and the State Department of Revenue, for the use and benefit of Crenshaw County, shall
collect such tax and enforce this part and shall have and exercise for such collection and
enforcement all rights and remedies that this state or the department has for collection of
the state sales and use tax. The State Department of Revenue shall have full authority to
employ such special counsel as it deems necessary from time to time...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.16.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-68.htm - 9K - Match Info - Similar pages
45-2-244.031
Section 45-2-244.031 Levy of tax. Subject to the provisions of Section 45-2-244.043, there
is hereby imposed excise taxes in an amount not to exceed three cents ($.03) per gallon on
persons selling, distributing, storing, or withdrawing from storage for any purpose whatever,
gasoline and motor fuel within such counties and to require every distributor, retail dealer,
or storer of gasoline or motor fuel as herein defined to pay such excise taxes upon the selling,
distributing, or withdrawing from storage for any use, gasoline and motor fuel as herein defined
in such counties; provided that excise taxes levied pursuant to the provisions of this subpart
shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and provided
further that if the excise tax imposed under this subpart upon the sale of such gasoline or
motor fuel shall have been paid by a distributor or by retail dealer or storer, such payment
shall be sufficient, the intention being that the taxes...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.031.htm - 2K - Match Info - Similar pages
|