Source: http://rabbit.monqcle.com/contents/statutes/AL/Title%2040%20REVENUE%20AND%20TAXATION./Chapter%2026%20TRANSIENT%20OCCUPANCY%20TAX./Section%2040-26-3%20When%20tax%20due%3B%20monthly%20reports%20and%20payments
Timestamp: 2019-05-26 14:06:00
Document Index: 719071656

Matched Legal Cases: ['§2', 'art 3', 'art 2', 'art 5', 'art 3', 'art 2', 'art 5', 'art 2']

Alabama | Section 40-26-3 When tax due; monthly reports and payments. | Rabbit Crowd Library
Chapter 2 Department Of Revenue.
Chapter 2a Alabama Taxpayers' Bill Of Rights And Uniform Revenue Procedures Act.
Chapter 2b Creation And Operation Of The Alabama Tax Tribunal.
Chapter 3 County Boards Of Equalization.
Chapter 4 Tax Assessors.
Chapter 5 Tax Collectors.
Chapter 6 Supernumerary Tax Collectors, Tax Assessors, License Commissioners, Etc.
Chapter 6a Compensation Of Tax Assessors, Tax Collectors, Revenue Commissioners, License Commissioners, Etc.
Chapter 7 Assessment Of Taxes Generally.
Chapter 8 Rate Of Taxation.
Chapter 9 Exemptions From Taxation And Licenses.
Chapter 9a Reporting Of Tax Exempt Property By Lessee.
Chapter 9b Tax Incentive Reform Act Of 1992.
Chapter 9c Brownfield Development Tax Abatement.
Chapter 9d Alabama Economic Incentive Enchancement Act Of 2007.
Chapter 9e State Property Tax In Tax Increment Districts.
Chapter 9f Rehabilitation Of Historic Structures.
Chapter 9g Alabama Reinvestment And Abatesment Act.
Chapter 10 Sale Of Land.
Chapter 11 Subjects Of Taxation And Date Taxes Due.
Chapter 12 Licenses.
Chapter 13 Minerals Severance Taxes.
Chapter 14 Corporations.
Chapter 14a Alabama Business Privilege And Corporation Shares Tax Of 1999.
Chapter 14b Certified Capital Company; Premium Tax Credit.
Chapter 15 Estate And Inheritance Tax.
Chapter 15a Generation-Skipping Transfer Tax.
Chapter 15b Alabama Uniform Estate Tax Apportionment Act.
Chapter 16 Financial Institution Excise Tax.
Chapter 17 Gasoline And Other Motor Fuels; Lubricating Oils.
Chapter 17a Drugs And Controlled Substances Excise Tax.
Chapter 19 Motor Carrier Mileage Tax.
Chapter 20 Oil And Gas.
Chapter 21 Public Utilities.
Chapter 22 Recordation Tax.
Chapter 23 Sales And Use Taxes.
Chapter 24 Securities Tax.
Chapter 25 Tobacco Tax.
Chapter 25a Tax On Gummed Cigarette Papers.
Chapter 26 Transient Occupancy Tax.
Section 40-26-1 Tax Imposed; Exemptions; Definitions.
Section 40-26-2 Certain Municipal Privilege License Taxes Excluded In Computation Of Tax.
Section 40-26-3 When Tax Due; Monthly Reports And Payments.
Section 40-26-4 Cash And Credit Businesses.
Section 40-26-5 Annual Return And Payment.
Section 40-26-7 Verification Of Reports.
Section 40-26-8 Failure To Make Reports And Keep Records.
Section 40-26-9 Willful Refusal To Make Reports Or Permit Examination Of Records.
Section 40-26-16 Failure To Add Tax To Price Of Service; Refund Or Absorption Of Tax Prohibited.
Section 40-26-17 Violators Restrained From Continuing In Business.
Section 40-26-18 Administration Of Chapter.
Section 40-26-19 Rules And Regulations.
Section 40-26-20 Disposition Of Proceeds Of Tax.
Section 40-26-21 Allowance Of Discount Of Taxes.
Chapter 26a Dog Race Track Pari-Mutuel Pool Tax.
Chapter 27 Multistate Tax Compact.
Chapter 28 Distribution Of Payments Made In Lieu Of Taxes.
Chapter 29 Enforcement Of Tax Laws.
Chapter 29a Alabama Tax Delinquency Amnesty Act.
Chapter 30 Electronic Tax Return Filing Act.
Chapter 31 Facilitating Business Rapid Response To Declared Disasters Act Of 2014
• All Places • Code Of Alabama • Title 40 Revenue And Taxation. • Chapter 26 Transient Occupancy Tax.
Section 40-26-3
When tax due; monthly reports and payments.
The taxes levied under the provisions of this chapter, 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 this chapter has taken effect, every person, firm or corporation on whom the taxes levied by this chapter are imposed shall render to the Department of Revenue, hereinafter referred to as 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 the provisions of this chapter, but the time for filing any such return shall not be extended for a period greater than 30 days from the date such return is due to be made.
(Acts 1955, No. 248, p. 586, §2.)
• Title 45 LOCAL LAWS. • Chapter 18 CONECUH COUNTY. • Article 24 Taxation. • Division 3 Recording System and Fees. • Part 3 Tax, Loding.
Section 45-18-242.02 Tax Due Dates; Gross Proceeds Statements.
• Title 45 LOCAL LAWS. • Chapter 3A BARBOUR COUNTY MUNICIPALITIES. • Article 5 Eufaula. • Part 2 Taxation.
Section 45-3a-51.02 Payment Of Taxes.
• Title 45 LOCAL LAWS. • Chapter 40 LAWRENCE COUNTY. • Article 24 Taxation. • Division 3 Rehabilitation Board. • Part 5 Tax, Lodging.
Section 45-40-244.02 Filing Of Monthly Report And Payment.
• Title 45 LOCAL LAWS. • Chapter 22 CULLMAN COUNTY. • Article 24 Taxation. • Division 3 Redemption of Land. • Part 3 Tax, Lodging.
Section 45-22-242.02 Filing Of Monthly Report And Payment.
• Title 45 LOCAL LAWS. • Chapter 8 CALHOUN COUNTY. • Article 24 Taxation. • Division 2 Lodging Tax. • Part 2 Tax, General.
Section 45-8-241.22 Tax Due Dates; Gross Proceeds Statements.
• Title 45 LOCAL LAWS. • Chapter 35 HOUSTON COUNTY. • Article 24 Taxation. • Division 1 County. • Part 5 Tax. Sales and Use.
Section 45-35-244.02 Provisions Of States Sales Tax Statutes Applicable.
• Title 40 REVENUE AND TAXATION. • Chapter 26A DOG RACE TRACK PARI-MUTUEL POOL TAX.
Section 40-26a-3 When Tax Due; Monthly Reports.
• Title 11 COUNTIES AND MUNICIPAL CORPORATIONS. • Title 2 PROVISIONS APPLICABLE TO MUNICIPAL CORPORATIONS ONLY. • Chapter 51 TAXATION. • Article 1 Property Taxes. • Division 2 Optional Method for Levy and Collection of Property Taxes.
Section 11-51-52 Report Of Tax Collector; Payment Of Taxes Collected To Municipal Treasurers; Receipt Of Municipal Treasurers.
• Title 45 LOCAL LAWS. • Chapter 8 CALHOUN COUNTY. • Article 24 Taxation. • Division 3 Tangible Personal Property Rentals. • Part 2 Tax, General.
Section 45-8-241.63 Monthly Installments Of Taxes; Statements Of Gross Proceeds; Fines For False Statements.
Section 40-12-130 Mining Of Iron Ore - Report Of Persons Receiving Products.