Section 7-14A-5 – Separately stating the leased vehicle gross receipts tax.
When the leased vehicle gross receipts tax is stated separately on the books of the lessor and if the total amount of tax that is stated separately on transactions reportable within one reporting period is in excess of the amount of leased vehicle gross receipts tax otherwise payable on the transactions on which the tax […]
Section 7-14A-6 – Date payment due.
The tax and the surcharge imposed by the Leased Vehicle Gross Receipts Tax Act are to be paid on or before the twenty-fifth day of the month following the month in which the taxable event occurs. History: Laws 1991, ch. 197, § 10; 1993, ch. 359, § 3. ANNOTATIONS The 1993 amendment, effective July 1, […]