45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers;
applicability of state sales tax statutes; disposition of funds. (a) The following words,
terms, and phrases where used in this section shall have the following respective meanings
except where the context clearly indicates a different meaning: (1) "County" means
Bullock County in the State of Alabama. (2) "Commissioner" means the Commissioner
of Revenue of the state. (3) "State Department of Revenue" means the Department
of Revenue of the state. (4) "State" means the State of Alabama. (5) "State
sales tax statutes" means Division 1 of Article 1 of Chapter 23 of Title 40, as amended,
including all other statutes of the state which expressly set forth any exemptions from the
computation of the taxes levied in Division 1 and all other statutes which expressly apply
to, or purport to affect, the administration of Division 1 and the incidence and collection
of the taxes imposed therein. (6) "State sales...
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45-1-243.06
Section 45-1-243.06 Enforcement of this subpart; taxes a lien. 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...
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45-19-244.04
Section 45-19-244.04 Collection of taxes; enforcement. The taxes imposed by this part
shall constitute a debt due Coosa County and may be collected by civil suit, in addition to
all other methods provided by law. The taxes, together with interest thereon, shall constitute
and be secured by a lien upon the property of any person from whom the taxes are due. All
provisions of the revenue law of this state which apply to the enforcement of liens for taxes
due the state shall apply fully to the collection of the county taxes levied herein, and the
State Department of Revenue for the use and benefit of Coosa County shall collect the taxes
and enforce this part and shall have and exercise for the collection and enforcement all rights
and remedies that this state or department has for collection of the state stone severance
tax. The State Department of Revenue shall have full authority to employ special counsel as
it deems necessary to enforce collection of the taxes levied by this part, and...
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45-22-243.06
Section 45-22-243.06 Enforcement. The taxes imposed by this subpart shall constitute
a debt due Cullman 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 levied, and the State Department
of Revenue, for the use and benefit of the county as hereinafter specified, 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 shall...
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45-22-243.96
Section 45-22-243.96 Enforcement of subpart; civil suit; taxes a lien. The taxes 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 of 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 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...
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45-26-245.04
Section 45-26-245.04 Collection of taxes; enforcement. The tax imposed by this subpart
shall constitute a debt due Elmore County and may be collected by civil suit, in addition
to all other methods provided by law. The tax, together with interest thereon, shall constitute
and be secured by a lien upon the property of any person from whom the tax is due. All provisions
of the revenue law of this state which apply to the enforcement of liens for taxes due the
state shall apply fully to the collection of the county tax levied herein, and the State Department
of Revenue for the use and benefit of Elmore 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 department has for collection of the state stone severance tax. The State
Department of Revenue shall have full authority to employ such special counsel as it deems
necessary from time to time to enforce collection of the tax...
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45-33-243.04
Section 45-33-243.04 Collection of taxes; enforcement. The tax authorized to be imposed
by this part shall constitute a debt due Hale County and may be collected by civil suit, in
addition to all other methods provided by law. The tax, together with interest thereon, shall
constitute and be secured by a lien upon the property of any person from whom the tax is due.
All provisions of the revenue law of this state which apply to the enforcement of liens for
taxes due the state shall apply fully to the collection of the county tax levied herein, and
the State Department of Revenue for the use and benefit of Hale County 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 department has for collection of the state stone
severance tax. The State Department of Revenue shall have full authority to employ such special
counsel as it deems necessary from time to time to enforce collection of the...
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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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45-41-244.56
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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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax
statutes. (a) The following words, terms, and phrases as used in this section shall
have the following respective meanings except where the context clearly indicates a different
meaning: (1) "Commissioner" means the Commissioner of Revenue of the State. (2)
"County" means Butler County in the State of Alabama. (3) "Fiscal Year"
means the period commencing on October 1 of each calendar year and ending on September 30
of the next succeeding calendar year. (4) "Month" means a calendar month. (5) "Quarterly
Period" means the period of three months ending on the last of each March, June, September,
and December. (6) "Registered Seller" means the person registered with the State
Department of Revenue pursuant to the state use tax statutes or licenses under the state sales
tax statutes. (7) "State" means the State of Alabama. (8) "State Department
of Revenue" means the Department of Revenue of the State. (9)...
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