Code of Alabama
Part 2 - Tax, General.
Division 3 - Tangible Personal Property Rentals.

Section 45-8-241.60 - Definitions. - The following words, terms, and phrases, when used in this...

Section 45-8-241.61 - Levy of Tax; Allocation of Revenues; Non-Appliacbility to Contracts Entered Into Before May 19, 1992. - (a)(1) LEVY OF TAX. Effective July 1, 1992, there is...

Section 45-8-241.62 - Exemptions. - There shall be exempted from the computation of any tax...

Section 45-8-241.63 - Monthly Installments of Taxes; Statements of Gross Proceeds; Fines for False Statements. - The privilege license tax levied hereunder, except as otherwise provided,...

Section 45-8-241.64 - Reports of Cash or Credit Leases or Rentals. - Any person taxable hereunder who makes cash or credit leases...

Section 45-8-241.65 - Books and Records; Violations and Penalties. - (a) It shall be the duty of every person engaging...

Section 45-8-241.66 - Delinquent Taxes; Penalty and Interest. - Any person who fails to pay the tax herein levied...

Section 45-8-241.67 - Implementation and Enforcement. - The County Commission of Calhoun County is hereby expressly authorized...