45-40-244.02
Section 45-40-244.02 Filing of monthly report and payment. The tax levied under this part,
except as otherwise provided, 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. On or before
the twentieth day in each month after June 1, 2001, every person, corporation, partnership,
firm, limited liability company, association, proprietorship, or other entity on whom or which
the taxes levied by this part are imposed, shall render to the agency, on a form prescribed
by the agency, a true and correct statement showing the gross proceeds of the business for
the next preceding month, together with such other information as the agency may require,
and at the time of making such monthly report the taxpayer shall compute the taxes due and
shall pay to the agency the amount of taxes shown to be due. The agency, for good cause, may
extend the time for making any return required under this part, but the time...
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45-18-242.02
Section 45-18-242.02 Tax due dates; gross proceeds statements. The tax levied under this part,
except as otherwise provided, 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. On or before
the twentieth day in each month after June 1, 1998, every person, corporation, partnership,
firm, limited liability company, association, proprietorship, or other entity on whom or which
the taxes levied by this part are imposed, shall render to the agency, on a form prescribed
by the agency, a true and correct statement showing the gross proceeds of the business for
the next preceding month, together with such other information as the agency may require,
and at the time of making such monthly report the taxpayer shall compute the taxes due and
shall pay to the agency the amount of taxes shown to be due. The agency, for good cause, may
extend the time for making any return required under this part, but the...
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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
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45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection, except
where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm,
partnership, association, corporation, receiver, trust, estate, or other entity, or any other
group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County, Alabama.
(3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the
object of gain, profit, benefit, or advantage, either direct or indirect to such person. (4)
GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal
property, without any deduction on account of the cost of the property so leased or rented,
the cost of materials used, labor, or service cost, interest paid or any other expenses whatsoever,
and without any deduction on account of loss and shall also...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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45-22-242.02
Section 45-22-242.02 Filing of monthly report and payment. The tax levied under this part,
except as otherwise provided, 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. On or before
the twentieth day of each month after August 1, 1973, every person, firm, or corporation on
whom the taxes levied by this part are imposed, shall render to the department, on a form
prescribed by the department, a true and correct statement showing the gross proceeds of the
business for the next preceding month, together with such other information as the department
may demand and require, and at the time of making such monthly report the taxpayer shall compute
the taxes due and shall pay to the department the amount of taxes shown to be due. The department,
for good cause, may extend the time for making any return required under this part, but the
time for filing any such return shall not be extended for a...
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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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45-3A-51.02
Section 45-3A-51.02 Payment of taxes. The tax levied under this part, except as otherwise provided,
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. On or before the twentieth day of each
month after June 1, 1996, every person, firm, or corporation on whom the taxes levied by this
part are imposed, shall render to the city, on a form prescribed by the city, a true and correct
statement showing the gross proceeds of the business for the next preceding month, together
with such other information as the city may demand and require, and at the time of making
such monthly report the taxpayer shall compute the taxes due and shall pay to the city the
amount of taxes shown to be due. The city, for good cause, may extend the time for making
any return required under the provisions of this part but the time for filing any such return
shall not be extended for a period greater than 30 days from the...
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45-9-245.03
Section 45-9-245.03 Payment of tax. The tax levied by this part may be collected by the State
Department of Revenue, the county commission, or a private collection agency 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...
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40-26B-4
Section 40-26B-4 Filing of statement; penalty. (a) On or before the twentieth of each month,
beginning with November 1991, every pharmaceutical provider subject to this article shall
file with the department a statement under penalty of perjury on forms prescribed by the department,
showing the total number of prescriptions filled or refilled by said provider for the previous
month, the taxes due under this article and such other reasonable and necessary information
as the department, after consultation with the Alabama Medicaid Agency and adoption of appropriate
rules or regulations, may require for the proper enforcement of the provisions of this article.
At the time of filing such monthly statement such provider shall pay to the department the
amount of taxes shown to be due. When the total tax for which any pharmaceutical provider
liable under this article does not exceed $10 for any month, a quarterly return and remittance
in lieu of the monthly returns may be made on or before...
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