Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-26-5
Annual Return and Payment
Official textalison.legislature.state.al.us
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 chapter shall make a return showing the gross proceeds of business done and compute the amount of tax chargeable against him or it in accordance with the provisions of this chapter 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 chapter covering the residue of the tax chargeable against him, to the office of the department, and such report shall be verified by oath.
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