Alabama § 45-3A-51.03 Cash and Credit Businesses

Alabama Statutes

§ 45-3A-51.03 — Cash and Credit Businesses

Alabama § 45-3A-51.03

JurisdictionAlabama

Title 45Local Laws

Ch. 3ABarbour County Municipalities

Art. 5Eufaula

Part 2Taxation

This text of Alabama § 45-3A-51.03 (Cash and Credit Businesses) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 45-3A-51.03 (2026).

Text

Any person, firm, or corporation taxable under this part 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.

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Any person, firm, or corporation taxable under this part 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.