45-3A-51.09
Section 45-3A-51.09 Collection by civil suit. The tax levied by this part, together with interest
and penalties that may be imposed, shall constitute a debt due the City of Eufaula and may
be collected by civil suit, in addition to all other methods provided by law and in this part.
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 City of Eufaula for the use and benefit
of the City of Eufaula shall collect such taxes and enforce this part and shall have and exercise
for such collection and enforcement all rights and remedies that this state or the city has
for collection of the state lodging tax. The City of Eufaula shall...
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45-40-245.36
Section 45-40-245.36 Enforcement. The taxes authorized to be imposed by this subpart shall
constitute a debt due the 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 the provisions of
the revenue laws of the state which apply to the enforcement of liens for license taxes due
the state shall apply fully to the collection of the taxes herein authorized to be levied,
and the State Department of Revenue, for the use and benefit of the county, shall collect
such taxes and enforce this subpart and shall have and exercise for such collection and enforcement
all rights and remedies that the State Department of Revenue has for collection of the state
sales tax and the state use tax. The State Department of Revenue...
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45-41-244.25
Section 45-41-244.25 Taxes constitute debt. The taxes imposed by this subpart shall constitute
a debt due Lee 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 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 Lee 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 collection of the state sales tax and the use tax.
The State Department of Revenue shall have full authority to employ such...
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45-41-244.56
Section 45-41-244.56 Enforcement. The taxes authorized to be imposed by this subpart shall
constitute a debt due the 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 the provisions of
the revenue laws of the state which apply to the enforcement of liens for license taxes due
the state shall apply fully to the collection of the taxes herein authorized to be levied,
and the State Department of Revenue, for the use and benefit of the county, shall collect
such taxes and enforce this subpart and shall have and exercise for such collection and enforcement
all rights and remedies that the State Department of Revenue has for collection of the state
sales tax and the state use tax. The State Department of Revenue...
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45-43-246.06
Section 45-43-246.06 Collection and enforcement. The taxes imposed pursuant to this subpart
shall constitute a debt due Lowndes 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 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 Lowndes 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 collection of the state sales
tax and the state use tax. The State Department of Revenue shall have...
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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...
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40-14A-26
Section 40-14A-26 Remittance and disposition of tax. The tax levied by this article shall be
due at the same time the return is due. Remittance of the tax levied by this article shall
be made to the department at Montgomery, Alabama, for deposit to the State Treasurer of Alabama.
In addition to all other appropriations heretofore or hereinafter made, there is hereby appropriated
to the department for the fiscal year ending September 30, 2000, such amount as is reasonably
required to offset its conversion costs as a first charge against the revenues from the tax
levied by this article. The department and the Secretary of State shall each promulgate a
regulation listing those persons who are authorized to execute the privilege tax return and
the extension request, and the annual report, respectively, which shall permit the taxpayer's
return preparer to execute any of those forms on behalf of the taxpayer. For all subsequent
years, there shall be appropriated to the department as a first...
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40-18-74
Section 40-18-74 Payment of amounts withheld. (a) Every employer required to deduct and withhold
tax under Section 40-18-71 shall for each quarterly period, on or before the last day of the
month following the close of each quarterly period, file a return and pay to the Department
of Revenue the tax required to be withheld under Section 40-18-71. Where the aggregate amount
required to be deducted and withheld by any employer for either the first or second month
of a calendar quarter exceeds $1,000 the employer shall by the fifteenth day of the succeeding
month file a return and pay the aggregate amount to the Department of Revenue. The amount
paid shall be allowed as a credit against the liability shown on the employer's quarterly
withholding return required by this section. Any employer required under this section to make
monthly payments of the aggregate amount required to be deducted and withheld that does not
file a return and pay the aggregate amount by the prescribed date shall...
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40-2-18
Section 40-2-18 Procedure after revaluation and equalization. Whenever the work of revaluing
and equalizing any class or classes of property has been completed by order of the Department
of Revenue, as provided herein, and the revised valuation has been entered on the tax return
list, the county board of equalization shall certify over their signatures to the correctness
thereof and shall deliver the tax return list showing the assessment and revaluation to the
assessing official of the county as their report, and the assessing official shall hold them
in his or her office subject to public inspection. The assessing official shall then give
notice by publication once a week for three consecutive weeks in a newspaper published in
the county, if any are published in the county and, if no newspaper is published in the county,
by posting notices in at least three public places in the county that the county board of
equalization has returned its report and that the same is open to public...
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45-29-90.10
Section 45-29-90.10 Levy of taxes; general fund. All revenues arising from this section shall
be deposited to the Tom Bevill Reservoir Management Area Authority general fund. This section
shall apply only to the Tom Bevill Reservoir Management Area. (1) There is hereby levied in
the incorporated area of the Tom Bevill Reservoir Management Area an additional two cent ($.02)
sales and use tax paralleling the state sales and use tax, as defined in Sections 40-23-1
to 40-23-5, inclusive, and 40-23-60 to 40-23-63, inclusive. The proceeds of the taxes provided
herein shall be collected by the State Department of Revenue. The department shall charge
the Tom Bevill Reservoir Management Area Authority for collecting the taxes in such amount
or percentage of total collections as may be agreed upon by the Commissioner of Revenue and
the Tom Bevill Reservoir Management Area Authority, but such charge shall not exceed five
percent of the total amount collected hereunder. All provisions of the state...
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