45-22-243.97
Section 45-22-243.97 Applicability of state sales and use statutes. All provisions of the state
sales tax statutes with respect to payment, assessment, and collection of the state sales
tax, making of monthly reports and keeping and preserving records with respect thereto, interest
after due date of the tax, penalties for failure to pay the tax, make reports or otherwise
comply with the state sales tax statutes, the promulgation of rules and regulations with respect
to the state sales tax, and the administration and enforcement of the state sales tax statutes,
which are not inconsistent with this subpart when applied to the tax levied in Section 45-22-243.91,
shall apply to the tax levied in the Section 45-22-243.91; and all provisions of the state
use tax statutes with respect to payment, assessment, and collection of the state use tax,
making quarterly reports and keeping and preserving records with respect thereto, interest
after due date of the state use tax, penalties for failure...
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45-26-242.24
Section 45-26-242.24 Payment of ad valorem vehicle tax prerequisite to issuance of license
or transfer; certificate of assessment. To prevent motor vehicles from escaping taxation and
to provide for a more efficient procedure for the assessment and collection of taxes due on
motor vehicles, no licenses shall be issued to operate motor vehicles on the public highways
of this state, nor shall any transfer be made by the revenue commissioner until the ad valorem
tax on the vehicles has been paid to the county for the preceding year as evidenced by receipt
from the revenue commissioner. Every person, firm, or corporation driving or owning a motor
vehicle who desires to operate a motor vehicle on the public highways of Alabama shall first
return the motor vehicle for ad valorem taxation purposes to the revenue commissioner who
shall issue a certificate of assessment on a form prescribed by the state Department of Revenue,
shall collect the taxes shown on the certificate, and shall make a...
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45-26-246.03
Section 45-26-246.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records, interest after due date of tax, or otherwise;
the adoption of rules with respect to the state lodging tax; and the administration and enforcement
of the state lodging tax statutes, which are not inconsistent with this part when applied
to the tax levied by this part, shall apply to the levied tax. The county shall have and exercise
the same powers, duties, and obligations with respect to the district taxes levied as imposed
on the Commissioner of the Department of Revenue and the department, respectively, by the
state lodging tax statutes. All provisions of the state lodging tax statutes that are made
applicable to this part, to the taxes levied, and to the administration of this part are incorporated
herein by reference and made a part as if fully set...
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45-29-83.44
Section 45-29-83.44 Payment of ad valorem vehicle tax prerequisite to issuance of license or
transfer; certificate of assessment. To prevent motor vehicles from escaping taxation and
to provide for a more efficient procedure for assessment and collection of taxes due on same,
no licenses shall be issued to operate motor vehicles on the public highways of this state,
nor shall any transfer be made by the judge of probate until the ad valorem tax on such vehicles
shall have been paid to the county for the preceding year as evidenced by receipts from the
judge. Every person, firm, or corporation driving or owning a motor vehicle who desires to
operate a motor vehicle on the public highways of Alabama shall first return such motor vehicle
for ad valorem taxation purposes to the judge of probate who shall issue a certificate of
assessment on a form prescribed by the Department of Revenue, shall collect the taxes shown
thereon, and shall make a duplicate of the tax receipt and keep same on...
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45-35-244.06
Section 45-35-244.06 Procedures for payment, assessment, and collection. All provisions of
the state sales tax statutes with respect to payment, assessment, and collection of the state
sales tax, making of monthly reports and keeping and preserving records with respect thereto,
interest after the due date of the tax, penalties for failure to pay the tax, make reports,
or otherwise comply with the state sales tax statutes, the promulgation of rules and regulations
with respect to the state sales tax, and the administration and enforcement of the state sales
tax statutes, which are not inconsistent with this subpart, when applied to the sales tax
levied in Section 45-35-244.01, shall apply to the sales tax levied in Section 45-35-244.01.
All provisions of the state use tax statutes with respect to payment, assessment, and collection
of the state use tax, making quarterly reports and keeping and preserving records with respect
thereto, interest after the due date of the state use tax,...
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45-39-244.03
Section 45-39-244.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records with respect thereto, interest after due date
of tax; make reports, or otherwise; the promulgation of rules and regulations with respect
to the state lodging tax; and the administration and enforcement of the state lodging tax
statutes, which are not inconsistent with this part when applied to the tax levied by this
part, shall apply to the county tax levied. The Commissioner of Revenue and the State Department
of Revenue shall have and exercise the same powers, duties, and obligations with respect to
the county taxes levied as are imposed on the commissioner and the department, respectively,
by the state lodging tax statutes. All provisions of the state lodging tax statutes that are
made applicable to this part to the county taxes levied and to the...
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45-40-244.10
Section 45-40-244.10 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records with respect thereto, interest after due date
of tax, and compliance generally with the state lodging tax statutes, the rules and regulations
promulgated with respect to the state lodging tax, and the administration and enforcement
of the state lodging tax statutes, which are not inconsistent with this part when applied
to the tax levied by this part, shall apply to the county tax levied hereby. The agency shall
have and exercise the same powers, duties, and obligations with respect to the county tax
levied hereby as are imposed on the Commissioner of Revenue of the state and the department,
respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes
that are made applicable by this part to the county tax levied hereby...
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45-41-242.03
Section 45-41-242.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records with respect thereto, interest after due date
of tax; make reports, or otherwise; the promulgation of rules and regulations with respect
to the state lodging tax; and the administration and enforcement of the state lodging tax
statutes, which are not inconsistent with this article when applied to the tax levied by this
article, shall apply to the county tax levied. The Commissioner of Revenue and the State Department
of Revenue shall have and exercise the same powers, duties, and obligations with respect to
the county taxes levied as are imposed on the commissioner and the department, respectively,
by the state lodging tax statutes. All provisions of the state lodging tax statutes that are
made applicable to this article to the county taxes levied and to the...
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45-47-244.27
Section 45-47-244.27 Applicability of state statutes. All provisions of the state sales tax
statutes with respect to payment, assessment, and collection of the state sales tax, making
of monthly reports, and keeping and preserving records with respect thereto, interest after
due date of tax, penalties for failure to pay tax, make reports or otherwise comply with the
state sales tax statutes, the promulgation of rules and regulations with respect to the state
sales tax, and the administration and enforcement of the state sales tax statutes, which are
not inconsistent with this subpart when applied to the tax levied in Section 45-47-244.21,
shall apply to the tax levied in Section 45-47-244.21; and all provisions of the state use
tax statutes with respect to payment, assessment, and collection of the state use tax, making
quarterly reports and keeping and preserving records with respect thereto, interest after
due date of tax, penalties for failure to pay tax, make reports or otherwise...
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45-48-244.03
Section 45-48-244.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records with respect thereto, interest after due date
of tax; make reports, or otherwise comply with the state lodging tax statutes, the promulgation
of rules and regulations with respect to the state lodging tax, and the administration and
enforcement of the state lodging tax statutes, which are not inconsistent with this subpart
when applied to the tax levied by this subpart, shall apply to the county tax levied. The
Commissioner of Revenue and the State Department of Revenue shall have and exercise the same
powers, duties, and obligations with respect to the county taxes levied as are imposed on
the commissioner and the department, respectively, by the state lodging tax statutes. All
provisions of the state lodging tax statutes that are made applicable to this...
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