45-18-243.03
Section 45-18-243.03 Monthly report. The tax levied by this part shall be collected
by the State Department of Revenue at the same time and in the same manner as state sales
and use taxes are collected. On or prior to the date the tax is due, each person subject to
the tax shall file with the department a report in the form prescribed by the department.
The report shall set 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
the sales and gross receipts of all business transactions. The report shall also include items
of information pertinent to the tax as the department may require. Any person subject to the
tax levied by this part may defer reporting credit sales until after their collection, and
in the event the person defers reporting them, the person shall thereafter include in each
monthly report all credit collections made during the preceding month, and shall pay...
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45-19-243.03
Section 45-19-243.03 Monthly report. The tax levied by this part shall be collected
by the State Department of Revenue at the same time and in the same manner as state sales
and use taxes are collected. On or prior to the date the tax is due, each person subject to
the tax shall file with the department a report in the form prescribed by the department.
The report shall set 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
the sales and gross receipts of all business transactions. The report shall also include items
of information pertinent to the tax as the department may require. Any person subject to the
tax levied by this part may defer reporting credit sales until after their collection, and
in the event the person defers reporting them, the person shall thereafter include in each
monthly report all credit collections made during the preceding month, and shall pay...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-243.03.htm - 1K - Match Info - Similar pages

45-21-241.22
Section 45-21-241.22 Payment of tax. All taxes levied in this subpart shall be paid
to and collected by the State Department of Revenue at the same time and in the same manner
as state sales and use taxes are paid. 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 require. Any person
subject to the tax levied may defer reporting credit sales until after their collection, and
in the event such person so defers reporting them, such person shall...
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45-24-243.03
Section 45-24-243.03 Monthly report. The tax levied by this part may be collected by
the State Department of Revenue, or a private firm under contract with the county commission,
at the same time and in the same manner as state sales and use taxes are collected. On or
prior to the date the tax is due, each person subject to the tax shall file with the collection
agency a report in the form prescribed by the collection agency. The report shall set 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 the sales and gross receipts
of all business transactions. The report shall also include items of information pertinent
to the tax as the collection agency may require. Any person subject to the tax levied by this
part may defer reporting credit sales until after their collection, and in the event the person
defers reporting them, the person shall thereafter include in each...
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45-26-244.03
Section 45-26-244.03 Payment of tax. The tax levied by this subpart shall be collected
by the State Department of Revenue at the same time and in the same manner as state sales
and use taxes are collected. On or prior to the date the tax is due, each person subject to
the tax shall file with the department a report in the form prescribed by the department.
The report shall set 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
the sales and gross receipts of all business transactions. The report shall also include items
of information pertinent to the tax as the department may require. Any person subject to the
tax levied by this subpart may defer reporting credit sales until after their collection,
and in the event the person defers reporting them, the person shall thereafter include in
each monthly report all credit collections made during the preceding month, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.03.htm - 1K - Match Info - Similar pages

45-22-243.33
Section 45-22-243.33 Collection of tax; monthly report. The tax levied by the county
commission pursuant to this subpart shall be collected by the State Department of Revenue
or otherwise as provided by resolution of the Cullman County Commission at the same time and
in the same manner as state sales and use taxes are collected. On or prior to the date the
tax is due, each person subject to the tax shall file with the department a report in the
form prescribed by the department. The report shall set forth, with respect to all sales and
business transactions that are required to be used as a measure of the tax levied pursuant
to this subpart, a correct statement of the gross proceeds of all the sales and gross receipts
of all business transactions. The report shall also include items of information pertinent
to the tax as the department may require. Any person subject to the tax levied pursuant to
this subpart may defer reporting credit sales until after their collection, and in the...

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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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45-46-242.22
Section 45-46-242.22 Payment of tax. The tax levied by this subpart shall be collected
by the State Department of Revenue, or other entity as authorized by the county commission,
at the same time and in the same manner as state sales and use taxes are collected. On or
prior to the date the tax is due, each person subject to the tax shall file with the department
a report in the form prescribed by the department. The report shall set 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 the sales and gross receipts of all
business transactions. The report shall also include items of information pertinent to the
tax as the department may require. Any person subject to the tax levied by this subpart may
defer reporting credit sales until after their collection, and in the event the person defers
reporting them, the person shall thereafter include in each monthly report all...
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45-22-243.03
Section 45-22-243.03 Payment of taxes; reports. The sales taxes levied in Section
45-22-243.01 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; and the use taxes levied
in Section 45-22-243.02 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 day of each of the months of March, June, September, and December.
The sales taxes levied in Section 45-22-243.01 shall be paid to and collected by the
State Department of Revenue at the same time as and along with the payment and collection
of the state sales tax; and the use taxes levied in Section 45-22-243.02 shall be paid
to and collected by the State Department of Revenue at the same time as and along with the
payment and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.03.htm - 2K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.61.htm - 2K - Match Info - Similar pages