The tax levied under this part, 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 in each month after June 1, 2001, every person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity on whom or which the taxes levied by this part are imposed, shall render to the agency, on a form prescribed by the agency, a true and correct statement showing the gross proceeds of the business for the next preceding month, together with such other information as the agency may require, and at the time of making such monthly report the taxpayer shall compute the taxes due and shall pay to the agency the amount of taxes shown to be due. The agency, for good cause, may extend the time for making any return required under this part, 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.
Structure Code of Alabama
Section 45-40-244 - Levy of Tax.
Section 45-40-244.01 - Collection of Tax.
Section 45-40-244.02 - Filing of Monthly Report and Payment.
Section 45-40-244.03 - Cash and Credit Business.
Section 45-40-244.04 - Annual Report.
Section 45-40-244.05 - Recordkeeping.
Section 45-40-244.06 - Perjury.
Section 45-40-244.07 - Inspection of Reports or Returns.
Section 45-40-244.08 - Failure to Add Tax to Service Price.
Section 45-40-244.09 - Enforcement.