45-11-247.02
Section 45-11-247.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR
SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The tax levied
by this part shall be collected by the State Department of Revenue, the county, or by contract
to a business that collects sales tax 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...
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45-10-170.43
Section 45-10-170.43 Notice. (a) When the county health department determines that the connection
of property to an available public sewerage system, whether publicly or privately owned, shall
be required, the property owner shall be given written notice at least 90 days prior to the
date upon which the connections shall be made by the county. The notice, which shall be sent
by certified mail, return receipt requested, addressed to the person or entity last assessed
for taxation of the property in the county, shall describe the property as shown on the rolls
of the tax assessor or revenue commissioner of the county, and shall advise that the county
is requiring the connection of the described property to the sewerage system, that if the
property owner does not obtain sewerage service within 90 days from the date of the notice,
the connection shall be made by the county; and that if the connection is made by the county,
all costs of the connection shall operate as a lien on the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-170.43.htm - 2K - Match Info - Similar pages

45-13-241
Section 45-13-241 Consolidation of offices and duties of tax assessor and tax collector; chief
clerk; oath and bond; office space, equipment; disposition of funds. (a) On and after October
1, 1991, or if a vacancy occurs in either the office of tax assessor or the office of tax
collector of Clarke County before such date, then immediately upon the occurrence of such
vacancy there shall be the office of county revenue commissioner in Clarke County. If such
office is established upon the occurrence of a vacancy in either the office of tax assessor
or tax collector, then the tax assessor or tax collector, as the case may be, remaining in
office shall be the county revenue commissioner for the remainder of the term for which elected
tax assessor or tax collector, as the case may be. A revenue commissioner shall be elected
in the primaries and the general election in November 1990, and in the general election every
six years thereafter. He or she shall serve for a term of office of six...
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45-22-243.95
Section 45-22-243.95 Special provisions respecting payment of use tax; receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county (which storage, use, or other consumption
is not exempted from the tax imposed) shall at the time of making such sale or if the storage,
use, or other consumption of such tangible personal property in the county is not then taxable
under this subpart, at the time such storage, use, or other consumption becomes taxable hereunder,
collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in
the manner and form prescribed by the State Department of Revenue. On the 20th day of the
month next succeeding following the close of each quarterly period, each registered seller
shall file with the State Department of Revenue a return for the then preceding quarterly
period in such form as may be prescribed by the State Department of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.95.htm - 2K - Match Info - Similar pages

45-43-246.04
Section 45-43-246.04 Receipts; quarterly returns. Every registered seller making sales of tangible
personal property for storage, use, or other consumption in Lowndes County, which storage,
use, or other consumption is not exempted from the tax imposed, shall at the time of making
such sale or, if the storage, use, or other consumption of such tangible personal property
in Lowndes County is not then taxable under this subpart, at the time such storage, use, or
other consumption becomes taxable hereunder, collect the tax from the purchaser, and shall
give to the purchaser a receipt therefor in the manner and form prescribed by the State Department
of Revenue. On the twentieth day of the month following the close of each quarterly period
provided for in Section 45-43-246.03, each registered seller shall file with the State Department
of Revenue a return for the preceding quarterly period in such form as may be prescribed by
the department, showing the total sales of the tangible personal...
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45-47-244.24
Section 45-47-244.24 Receipts; quarterly returns. Every registered seller making sales of tangible
personal property for storage, use, or other consumption in Marion County (which storage,
use, or other consumption is not herein exempted from the tax imposed in Section 45-47-244.22)
shall at the time of making such sale or if the storage, use, or other consumption of such
tangible personal property in Marion County is not then taxable under this subpart, at the
time such storage, use, or other consumption becomes taxable hereunder, collect the tax imposed
by Section 45-47-244.21 from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month following the close of each quarterly period provided for in Section 45-47-244.23,
each registered seller shall file with the State Department of Revenue a return for the preceding
quarterly period in such form as may be prescribed by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.24.htm - 2K - Match Info - Similar pages

40-18-86
Section 40-18-86 Sale or transfer of real property and associated tangible property by nonresidents.
(a) As used in this section, the term nonresident of Alabama shall include individuals, trusts,
partnerships, corporations, and unincorporated organizations. Any seller or transferor who
meets all of the following conditions and who provides the buyer or transferee with an affidavit
signed under oath swearing or affirming that all of the following conditions are met will
be deemed a resident for purposes of this section: (1) The seller or transferor has filed
Alabama income tax returns or appropriate extensions have been received for the two income
tax years immediately preceding the year of sale. (2) The seller or transferor is in business
in Alabama and will continue substantially the same business in Alabama after the sale or
the seller or transferor has real property remaining in the state at the time of closing of
equal or greater value than the withholding tax liability as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-86.htm - 6K - Match Info - Similar pages

45-1-243.05
Section 45-1-243.05 Special provisions respecting payment of use tax; receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county (which storage, use, or other consumption
is not exempted from the use taxes herein authorized to be levied) shall at the time of making
such sale, or if the storage, use, or other consumption of such tangible personal property
in the county is not then subject to the taxes herein authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month next succeeding following the close of each quarterly period, each registered
seller shall file with the State Department of Revenue a return for the then...
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45-10-244.05
Section 45-10-244.05 Special provisions respecting payment of use tax: receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county (which storage, use, or other consumption
is not exempted from the use taxes herein authorized to be levied) shall at the time of making
such sale, or if the storage, use, or other consumption of such tangible personal property
in the county is not then subject to the taxes herein authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month next succeeding following the close of each quarterly period, each registered
seller shall file with the State Department of Revenue a return for the then...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.05.htm - 3K - Match Info - Similar pages

45-20-242.54
Section 45-20-242.54 Receipts; quarterly returns. Every registered seller regularly and continually
making sales of tangible personal property for storage, use, or other consumption in Covington
County (which storage, use, or other consumption is not exempted from the tax imposed) shall
at the time of making such sale or, if the storage, use, or other consumption of such tangible
personal property in the county is not then taxable under this subpart, at the time such storage,
use, or other consumption becomes taxable hereunder, collect the tax from the purchaser, and
shall give to the purchaser a receipt therefor in the manner and form prescribed by the State
Department of Revenue. On the twentieth day of the month following the close of each quarterly
period, each registered seller shall file with the State Department of Revenue a return for
the preceding quarterly period in such form as may be prescribed by the department, showing
the total sales of the tangible personal property...
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