On or before 30 days after the end of the tax year, each person, firm, or corporation liable for the payment of a privilege tax as levied by this subpart shall make a return showing the gross proceeds of business done and compute the amount of tax chargeable against him, her, or it in accordance with the provisions of this subpart and deduct the amount of monthly payments as hereinbefore provided, if any have been made, and transmit with this report a remittance in the form required by this subpart covering the residue of the tax chargeable against him or her, to the office of the department, and such report shall be verified by oath.
Structure Code of Alabama
Section 45-8-241.20 - Levy of Tax; Exemptions or Exclusions.
Section 45-8-241.21 - Payment and Collection of Taxes.
Section 45-8-241.22 - Tax Due Dates; Gross Proceeds Statements.
Section 45-8-241.23 - Monthly Reports of Cash and Credit Businesses.
Section 45-8-241.24 - Tax Returns, Forms, and Remittances.
Section 45-8-241.25 - Records, Books, and Accounts.
Section 45-8-241.26 - Oaths; Perjury.
Section 45-8-241.27 - Inspection of Reports or Returns.
Section 45-8-241.28 - Failure to Include Tax; Absorption or Refund of Tax.
Section 45-8-241.29 - Enforcement of Collection of Taxes; Civil Suits; Special Counsel.
Section 45-8-241.30 - Application of Law and Statutes.
Section 45-8-241.31 - Charges for Collection of Taxes; Tourism and Convention Promotion.