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Justia U.S. Law U.S. Codes and Statutes Code of Alabama 2012 Code of Alabama Title 40 - REVENUE AND TAXATION. Chapter 26 - TRANSIENT OCCUPANCY TAX.
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2012 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 26 - TRANSIENT OCCUPANCY TAX.

  • Section 40-26-1 - Tax imposed; exemptions; definitions.
  • Section 40-26-2 - Certain municipal privilege license taxes excluded in computation of tax.
  • Section 40-26-3 - When tax due; monthly reports and payments.
  • Section 40-26-4 - Cash and credit businesses.
  • Section 40-26-5 - Annual return and payment.
  • Section 40-26-7 - Verification of reports.
  • Section 40-26-8 - Failure to make reports and keep records.
  • Section 40-26-9 - Willful refusal to make reports or permit examination of records.
  • Section 40-26-16 - Failure to add tax to price of service; refund or absorption of tax prohibited.
  • Section 40-26-17 - Violators restrained from continuing in business.
  • Section 40-26-18 - Administration of chapter.
  • Section 40-26-19 - Rules and regulations.
  • Section 40-26-20 - Disposition of proceeds of tax.
  • Section 40-26-21 - Allowance of discount of taxes.

Disclaimer: These codes may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

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