Alabama § 45-8-241.23 Monthly Reports of Cash and Credit Businesses

Alabama Statutes

§ 45-8-241.23 — Monthly Reports of Cash and Credit Businesses

Alabama § 45-8-241.23

JurisdictionAlabama

Title 45Local Laws

Ch. 8Calhoun County

Art. 24Taxation

Part 2Tax, General

Subpart 2Lodging Tax

This text of Alabama § 45-8-241.23 (Monthly Reports of 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 § 45-8-241.23 (2026).

Text

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