40-23-174
Section 40-23-174 Distribution of proceeds. (a) Should the enactment of a national agreement for the collection of sales and use taxes from remote sellers establish a single national tax rate on such remote sales or should the agreement provide for the State of Alabama to establish a single statewide rate on such remote sales, the proceeds shall be distributed as follows: (1) One-half of such proceeds shall be distributed to the State of Alabama of which 75% shall be deposited into the General Fund, and 25% shall be deposited into the Education Trust Fund. (2) One-quarter shall be distributed to the governing body of the municipality in which the delivery is made, if the delivery is made into a municipality. (3) The remainder shall be distributed to the county governing body in the county in which the delivery is made. (b) The tax proceeds distributed to a municipality or county shall be expended by the governing body of the municipality or county as required and provided by law for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-174.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.22.htm - 1K - Match Info - Similar pages
45-18-243.05
Section 45-18-243.05 Collection of tax; enforcement. The tax levied by this part shall constitute a debt due Conecuh County. The tax, together with any interest and penalties, 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. The department shall collect the tax, enforce this part, and have and exercise all rights and remedies that the state or the department has for collection of the state sales and use tax. The department may employ special counsel as is necessary to enforce collection of the tax levied by this part and to enforce this part. The department shall pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected by it for Conecuh County. (Act 98-131, p. 192, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-243.05.htm - 1K - Match Info - Similar pages
45-19-243.05
Section 45-19-243.05 Collection of tax; enforcement. The tax levied by this part shall constitute a debt due Coosa County. The tax, together with any interest and penalties, 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. The department shall collect the tax, enforce this part, and have and exercise all rights and remedies that the state or the department has for collection of the state sales and use tax. The department may employ special counsel as is necessary to enforce collection of the tax levied by this part and to enforce this part. The department shall pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected by it for Coosa County. (Act 2000-462, p. 860, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-243.05.htm - 1K - Match Info - Similar pages
45-21-241.24
Section 45-21-241.24 Collection and enforcement. The tax imposed by this subpart 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 subpart 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 to enforce...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-241.24.htm - 1K - Match Info - Similar pages
45-22-243.35
Section 45-22-243.35 Collection and enforcement. The tax levied pursuant to this subpart shall constitute a debt due Cullman County. The tax, together with any interest and penalties, 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. The department shall collect the tax, enforce this subpart, and have and exercise all rights and remedies that the state or the department has for collection of the state sales and use tax. The department may employ special counsel as is necessary to enforce-collection of the tax levied pursuant to this subpart and to enforce this subpart. The department shall pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected by it for Cullman County. (Act 93-705, p. 1349, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.35.htm - 1K - Match Info - Similar pages
45-43-246.35
Section 45-43-246.35 Collection and enforcement. The tax imposed by this subpart shall constitute a debt due Lowndes 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 Lowndes County shall collect such tax 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 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 to enforce...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.35.htm - 1K - Match Info - Similar pages
45-46-242.02
Section 45-46-242.02 Payment of tax. 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 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 that event, the person shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.02.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
45-21-242.18
Section 45-21-242.18 Charge for collection; disposition of funds. (a) The State Department of Revenue shall charge Crenshaw County for collecting the special county tax levied under this part an amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Crenshaw County Commission, but the charge shall not, in any event, exceed 10 percent of the total amount of the special county tax collected in county under this part. The charge for collecting the special tax may be deducted each month from the gross revenues from the special tax before certification of the amount of the proceeds due Crenshaw County for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected under this part, 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 hereunder, the commissioner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.18.htm - 2K - Match Info - Similar pages
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