{"data":{"id":"us-al/ala.-code-45-58-244.54","jurisdiction":"us-al","citation":"Ala. Code § 45-58-244.54","heading":"Reports of Cash or Credit Leases or Rentals.","body":"Any person taxable hereunder who makes cash or credit leases or rentals, may report the cash leases or rentals 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.","path":["Title 45 Local Laws.","Chapter 58 Shelby County.","Article 24 Taxation.","Part 5 Tax, Sales and Use.","Subpart 3 Leasing or Renting Tangible Personal Property."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-58-244.54","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:54Z","sha256":"8ae6b4f596f9063f84872c48e9c95af04bfd30896cf7e4083bfa89427364f4ea","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-58-244.53","next":"us-al/ala.-code-45-58-244.55"},"notice":"GroundRules: Original legal text. Not legal advice."}