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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.22.htm - 2K - Match Info - Similar pages

45-20-242.53
Section 45-20-242.53 Payment and reporting. 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 the department, setting
forth with respect to all sales and business that are required to be used as a measurement
of the tax levied, a correct statement of the gross proceeds of all such sales and the gross
receipts of all such business, and setting forth with respect to the use tax levied, the total
sales price of all property, the use, storage, or other consumption of which became subject
to the tax during the then preceding quarterly period. Such reports shall include also such
other items of information pertinent to the taxes and the amount thereof as the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.53.htm - 1K - Match Info - Similar pages

45-6-242
against gross sales or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation (including the state, the University of Alabama, Auburn University, and
all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of such institutions) engaged or continuing within the county in the business of selling at
retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character (not including, however, bonds or other evidences of debts or
stock, nor sales of material and supplies to any person for use in fulfilling a contract for
the painting, repair or reconditioning of vessels, ships, and other watercraft of over 50
tons burden) an amount of one percent of the gross proceeds of sales of the business, except
where a different amount is expressly provided herein; provided,...
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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...
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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...
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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

45-40-245.33
Payment of taxes; reports. The sales tax authorized to be levied in Section 45-40-245.31 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 authorized to be levied in
Section 45-40-245.32 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 authorized to be levied in Section 45-40-245.31 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 authorized to be levied in Section 45-40-245.32
shall be paid to and collected by the State Department of Revenue...
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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

45-1-243.03
herein levied; reports by taxpayers. The sales taxes authorized to be levied in Section 45-1-243.01
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 authorized to be levied
in Section 45-1-243.02 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 authorized to be levied in Section 45-1-243.01 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 authorized to be levied in Section 45-1-243.02 shall
be paid to and collected by the State Department of Revenue...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-243.03.htm - 2K - Match Info - Similar pages

45-10-244.03
levied: Reports by taxpayers. The sales taxes authorized to be levied in Section 45-10-244.01
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 authorized to be levied
in Section 45-10-244.02 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 authorized to be levied in Section 45-10-244.01 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 authorized to be levied in Section 45-10-244.02
shall be paid to and collected by the State Department of Revenue...
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