Any person taxable hereunder who makes cash or credit leases or rentals, may report such cash leases or rental only, and he or she shall thereafter include in each monthly report all credit collections made during the month preceding, and shall pay the privilege license tax due thereon at the time of filing such report.
Structure Code of Alabama
Division 7 - Tangible Personal Property Rentals.
Section 45-2-244.180 - Definitions.
Section 45-2-244.181 - Levy of Tax.
Section 45-2-244.182 - Exemptions.
Section 45-2-244.184 - Reports of Cash or Credit Leases or Rentals.
Section 45-2-244.185 - Recordkeeping.