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Alabama · Through Act 2026-611

Ala. Code § 45-57-244.34: Monthly Report of Credit Collections.

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Where this section sits in the code
  1. Title 45 Local Laws.
  2. Chapter 57 Russell County.
  3. Article 24 Taxation.
  4. Part 5 Tax, Sales and Use.
  5. Subpart 2 Lease or Rental of Tangible Personal Property.

Any person taxable hereunder who makes cash or credit leases or rentals, may report the 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 the report.

Collected 2026-09-03T14:01:54Z. Source file · JSON

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