45-32-246.04
Section 45-32-246.04 Collection of taxes. (a) The taxes levied by this part shall be collected
by the Department of Revenue of the State of Alabama, at the same time and along with the
collection by that department of taxes levied and collected for the State of Alabama under
the provisions of the state sales tax law and the state use tax law, and all acts amendatory
thereof or supplementary thereto. All reports now required to be made to the Commissioner
of Revenue hereunder shall, on request made to the Department of Revenue, be made available
for inspection by the Greene County Commission or its designated agent, at reasonable times
during business hours. The State Department of Revenue shall prepare and distribute such reports,
forms, and other information as may be necessary for the collection of the county taxes levied
by this part, and shall have all the authority and duties in connection with such taxes as
are now given by law to the Department of Revenue or the Commissioner of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-246.04.htm - 2K - Match Info - Similar pages

45-35-244.02
Section 45-35-244.02 Provisions of states sales tax statutes applicable. (a) Unless otherwise
provided for herein or where the context herein clearly indicated a different interpretation,
the taxes levied in Section 45-35-244.01 shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties,
fines, punishments, and deductions that are applicable to the taxes levied by the state sales
tax statutes, except where inapplicable or where herein otherwise provided, including all
provisions of the state sales tax statutes for enforcement and collection of taxes. (b) Sales
taxes levied in Section 45-35-244.01 shall be due and payable in monthly installments on or
before the 20th day of the month next succeeding the month in which the tax accrues. All taxes
levied in this subpart shall be paid to and collected by the Houston County Commission, or
its designee, at the same time as state sales tax is due to be paid to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.02.htm - 2K - Match Info - Similar pages

45-40-245.02
Section 45-40-245.02 Collection and enforcement. Any tax to be collected pursuant to this subpart
shall constitute a debt due the county as provided by law. The tax, together with interest
and penalties with respect thereto, shall constitute and be secured by a lien upon the property
of any person from whom the tax is due or who is required to collect the tax. All of the provisions
of the revenue laws of this state which apply to the enforcement of liens for license taxes
due this state shall apply fully to the collection of any tax collected pursuant to this subpart,
and the county commission, or its designee, shall collect the tax and enforce the tax and
shall have and exercise for the collection and enforcement all rights and remedies that the
State of Alabama or the State Department of Revenue has for the collection of the state sales
tax. The county commission shall have full authority to employ counsel, including the county
attorney, as it deems necessary from time to time to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.02.htm - 1K - Match Info - Similar pages

45-8-241.29
Section 45-8-241.29 Enforcement of collection of taxes; civil suits; special counsel. The tax
levied by this subpart together with interest and penalties that may be imposed, shall constitute
a debt due Calhoun County and may be collected by civil suit, in addition to all other methods
provided by law and in this subpart. The taxes, together with interest and penalties with
respect thereto, shall constitute and be secured by a lien upon the property of any person
from whom the taxes are due or who is required to collect the taxes. All provisions of the
revenue laws of this state which apply to the enforcement of liens for privilege or license
taxes due the state shall apply fully to the collection of the county taxes levied, and the
State Department of Revenue for the use and benefit of Calhoun County shall collect such taxes
and enforce this subpart and shall have and exercise for such collection and enforcement all
rights and remedies that this state or the department has for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.29.htm - 1K - Match Info - Similar pages

9-13-103
Section 9-13-103 Proceedings as to persons designing to engage in acts prejudicial to collection
of taxes, etc. If the department finds that a person liable for taxes under any provisions
of this article designs quickly to depart from the state or to remove his property therefrom,
or to conceal himself or his property therein or to do any other act tending to prejudice
or to render wholly or partly ineffectual proceedings to collect such tax unless such proceedings
are brought without delay, the department shall cause notice of such finding to be given such
person together with a demand for an immediate return and immediate payment of such taxes.
Thereupon such taxes shall become immediately due and payable. If such person is not in default
in making such return or paying any taxes prescribed by this article and furnishes evidence
satisfactory to the department under regulations to be prescribed by the department that he
will duly return and pay the taxes to which the department's...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-103.htm - 1K - Match Info - Similar pages

40-15-3
Section 40-15-3 Duplicate of federal return filed by executor; computation by Department of
Revenue. It is hereby made the duty of the executor of the estate of any person who has died
a resident of Alabama and upon which estate the tax imposed under any federal revenue act
has not been paid, and the executor of any person who may hereafter die a resident of this
state, and whose estate is subject to the payment of a federal estate tax, to file with the
Department of Revenue of Alabama a duplicate of all the returns which he is required to make
to the federal authorities for the purpose of having the estate taxes determined. When such
duplicate return is filed with the Department of Revenue, it shall compute the amount of tax
that would be due upon said return as federal estate taxes imposed under any federal act permitting
credit of inheritance or estate taxes to the states upon the property of said estate taxable
in the State of Alabama and shall assess against said estate as estate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15-3.htm - 2K - Match Info - Similar pages

40-19-17
Section 40-19-17 Motor Carrier Fund. All such mileage tax, penalties, fees and amounts collected
under this chapter shall be paid into the Treasury within 30 days after their receipt and
shall be kept separate and apart from all other funds by the Treasurer in a fund to be known
as the Motor Carrier Fund. The Motor Carrier Fund shall be used as follows: (1) Such amount
of money as shall be appropriated for each fiscal year by the Legislature to the Department
of Revenue with which to pay the salaries, the cost of operation and the management of the
said department shall be deducted, as a first charge thereon, from the taxes collected under
and pursuant to this chapter; provided, that the expenditure of said sum so appropriated shall
be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited to the
amount appropriated to defray the expenses of operating said department for each fiscal year.
(2) For the payment of all necessary expenses, as approved by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-19-17.htm - 2K - Match Info - Similar pages

40-23-36
Section 40-23-36 Discounts. (a) The Governor may, by executive order, authorize the Department
of Revenue to provide by proper rules and regulations for the allowance of a discount, not
to exceed five percent of the first $100 of taxes levied and two percent of the taxes levied
over $100 by this division and due and payable to the state by any person licensed under the
provisions hereof; provided, that no discount shall be authorized or allowed upon any taxes
which are not paid before delinquency, as in this division provided. (b) For any taxes collected
by the license holder on or after June 1, 1996, the Governor may, by executive order, authorize
the Department of Revenue to provide by proper rules and regulations for a maximum discount
amount or rate to any license holder and shall be limited to that amount or rate for each
retail license holder regardless of the number of retail locations of that license holder
within the state. (Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §34;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-36.htm - 1K - Match Info - Similar pages

45-14-243.06
Section 45-14-243.06 Applicability of parallel state provisions. All provisions of the state
sales tax statutes with respect to payment, assessment, and collection of the state sales
tax, making of reports and keeping and preserving records with respect thereto, penalties
for failure to pay the tax, 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 the provisions of this part when applied to the tax levied in Section
45-14-243.02 shall apply to the county tax levied under this part. The State Commissioner
of Revenue and the State Department of Revenue shall have and exercise the same powers, duties,
and obligations with respect to the county tax levied under this part that are imposed on
such commissioner and department, respectively, by the state tax statutes. All provisions
of the state sales tax statutes that are made applicable by this part to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-243.06.htm - 1K - Match Info - Similar pages

45-18-243.06
Section 45-18-243.06 Applicability of parallel state provisions. All provisions of the state
sales and use tax statutes with respect to the payment, assessment, and collection of the
state sales and use tax, making of reports, keeping and preserving records, penalties for
failure to pay the tax, promulgating rules and regulations with respect to the state sales
and use tax, and the administration and enforcement of the state sales and use tax statutes
which are not inconsistent with this part shall apply to the tax levied under this part. The
State Commissioner of Revenue and the department shall have and exercise the same powers,
duties, and obligations with respect to the tax levied under this part that are imposed on
the commissioner and department by the state sales and use tax statutes. All provisions of
the state sales and use tax statutes that are made applicable by this part to the tax levied
under this part, and to the administration and enforcement of this part, are...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-243.06.htm - 1K - Match Info - Similar pages