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AL SB432
Bill
Status
3/4/2014
Primary Sponsor
Slade Blackwell
Click for details
AI Summary
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Establishes a uniform due date for local ONE SPOT collection of sales, use, and rental taxes under Article 9 of Chapter 23 of Title 40, Code of Alabama 1975.
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Sets the due date as on or before the 20th day of the month following the month in which the tax accrues.
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Applies to all local ONE SPOT collection of sales, use, and rental taxes, superseding any conflicting provisions of law.
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Becomes effective on the first day of the third month following passage and approval by the Governor, or upon otherwise becoming law.
Legislative Description
Taxation, local sales, use and rental taxes, uniform date for one-spot collection of sales, use and rental taxes due and payable
Taxation
Last Action
Read for the first time and referred to the Senate committee on Finance and Taxation General Fund
3/4/2014