45-20-242.57
Section 45-20-242.57 Applicability of parallel state provisions. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports and keeping and preserving records with respect thereto, interest after due date of tax, penalties for failure to pay tax, make reports, or otherwise comply with the state sales tax statutes, the promulgation of rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes, which are not inconsistent with this subpart when applied to the tax levied pursuant to Section 45-20-242.51, shall apply to the county tax levied; and all provisions of the state use tax statutes with respect to payment, assessment, and collection of the state use tax, making quarterly reports and keeping and preserving records with respect thereto, interest after due date of tax, penalties for failure to pay tax, make reports or otherwise comply...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.57.htm - 2K - Match Info - Similar pages
45-22-243.05
Section 45-22-243.05 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 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 levied, at the time such storage, use, or other consumption becomes subject to the taxes herein 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 preceding quarterly period in such form as may be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.05.htm - 3K - Match Info - Similar pages
45-22-243.65
Section 45-22-243.65 Application of state statutes. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports, and keeping and preserving records with respect thereto, interest after due date of tax; make reports, or otherwise comply with the state sales tax statutes, the promulgation of rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes, which are not inconsistent with this subpart when applied to the tax levied in Section 45-22-243.60, shall apply to the county tax levied, and all provisions of the state use tax statutes with respect to payment, assessment, and collection of the state use tax, making quarterly reports, and keeping and preserving records with respect thereto, interest after due date of tax, penalties for failure to pay tax, make reports or otherwise comply with the state use tax statutes, the promulgation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.65.htm - 2K - Match Info - Similar pages
45-40-245.60
Section 45-40-245.60 Reduction of tax on automotive vehicles and trucks. (a) Any other law to the contrary notwithstanding, the amount of sales tax levied and imposed in Lawrence County upon every person, firm, or corporation engaged or continuing within the county in the business of selling at retail any automotive vehicle or truck is reduced by one half of one percent of the gross proceeds of sale of the item. This reduced tax rate on these items is in lieu of any prior rate or rates provided by law. Existing law relating to calculating the tax on a trade-in remains applicable. (b) Any other law to the contrary notwithstanding, the amount of excise tax on the storage, use, or consumption of property in Lawrence County levied and imposed on the storage, use, or consumption in the county of any automotive vehicle or truck purchased at retail for storage, use, or other consumption in the county is reduced by one half of one percent of the sales price of such item. This reduced tax rate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.60.htm - 1K - Match Info - Similar pages
45-41-244.26
Section 45-41-244.26 Applicability of state provisions. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports and keeping and preserving records with respect thereto, interest after due date of tax, penalties for failure to pay tax, make reports, or otherwise comply with the state sales tax statutes, the promulgation of rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes, which are not inconsistent with this subpart when applied to the tax levied in Section 45-41-244.20, shall apply to the county tax levied, and all provisions of the state use tax statutes with respect to payment, assessment, and collection of the state use tax, making quarterly reports, and keeping and preserving records with respect thereto, interest after due date of tax, penalties for failure to pay tax, make reports or otherwise comply with the state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.26.htm - 2K - Match Info - Similar pages
45-43-246.07
Section 45-43-246.07 Applicability of state provisions. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports and keeping and preserving records with respect thereto, interest after due date of tax, penalties for failure to pay tax, make reports, or otherwise comply with the state sales tax statutes, the promulgation of rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes, which are not inconsistent with this subpart when applied to the tax levied pursuant to Section 45-43-246.01, shall apply to the county tax levied; and all provisions of the state use tax statutes with respect to payment, assessment, and collection of the state use tax, making quarterly reports and keeping and preserving records with respect thereto, interest after due date of tax, penalties for failure to pay tax, make reports or otherwise comply with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.07.htm - 2K - Match Info - Similar pages
45-44-247.05
Section 45-44-247.05 Collection and enforcement. The tax levied by this part shall constitute a debt due Macon 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 county shall collect the tax and enforce this part and shall have and may exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the sales and use taxes in the county. The county may adopt any rules necessary to provide for the collection and administration of the tax. (Act 2019-337, ยง6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-247.05.htm - 986 bytes - 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-243.05.htm - 3K - Match Info - Similar pages
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
45-14-244.02
Section 45-14-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Clay County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due to Clay County on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorbed, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (1) The State Department of Revenue may collect all taxes levied pursuant to this part at the same time and in the same manner as state sales and use taxes are collected. (2) The tax levied herein shall be paid by affixing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-244.02.htm - 2K - Match Info - Similar pages
|