02State Department of Revenue Collection of Levied TaxesThe tax authorized to be levied by this subpart shallbe collected by the state Department of Revenue at the same time and in thesame manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person subject tothe tax shall file with the department a report in the form prescribed by thedepartment. The report shall setforth, with respect to all sales andbusiness transactions that are required to be used as a measure of the taxauthorized to be levied, a correct statement of the gross proceeds of all thesales and gross receipts of all business transactions. The report shall also include items of information pertinent tothe tax as the department may require.Any person subjectto the tax levied by this subpart may defer reporting credit sales until after their collection, and in the event the persondefers reporting them, the person shall thereafter include in each monthlyreport all credit collections made during the preceding month and shall pay thetax due at the time of filing the report. ersondefers reporting them, the person shall thereafter include in each monthlyreport all credit collections made during the preceding month and shall pay thetax due at the time of filing the report. Allreports filed with the departmentunder this section shall be available for inspection by the county commission,or its designee.(Act 2007–375, p. 742, § 4.)
Alabama Legal Code