Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-26-4
Cash and Credit Businesses
Official textalison.legislature.state.al.us
Any person, firm or corporation taxable under this chapter having a cash and credit business may report such cash business and the taxpayer shall thereafter include in each monthly report all credit collections made during the month preceding and shall pay the taxes due thereon at the time of filing such report, but in no event shall the gross proceeds of such credit business be included in the measure of the tax to be paid until collections of such credit business shall have been made.
Source: view the official text
In this chapter (15 sections)
- 40-26-1 · Tax Imposed; Exemptions; Definitions
- 40-26-1.1 · Duties of Accommodations Intermediary; Annual Report;…
- 40-26-2 · Certain Municipal Privilege License Taxes Excluded in…
- 40-26-3 · Taxes Due Monthly; Filing of Reports; Election to File…
- 40-26-4 · Cash and Credit Businesses
- 40-26-5 · Annual Return and Payment
- 40-26-7 · Verification of Reports
- 40-26-8 · Failure to Make Reports and Keep Records
- 40-26-9 · Willful Refusal to Make Reports or Permit Examination of…
- 40-26-16 · Failure to Add Tax to Price of Service; Refund or Absorption…
- 40-26-17 · Violators Restrained from Continuing in Business
- 40-26-18 · Administration of Chapter
- 40-26-19 · Rules and Regulations
- 40-26-20 · Disposition of Proceeds of Tax
- 40-26-21 · Allowance of Discount of Taxes