45-2-244.075
Section 45-2-244.075 Collections and enforcement. The tax authorized to be imposed by this
subpart shall constitute a debt due Baldwin County and may be collected 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 to this state shall apply fully to the collection
of the tax herein levied, and the Baldwin County Commission, for the use and benefit of Baldwin
County, shall collect such tax and enforce this subpart and shall have and exercise for such
collection and enforcement all rights and remedies that this state or the state Department
of Revenue has for collection of the state sales tax. The Baldwin County Commission shall
have full authority to employ such special counsel as it deems necessary...
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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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45-27-245.63
Section 45-27-245.63 Addition of tax to sales price. Each person engaging or continuing in
a business subject to the tax levied by this subpart, and each casual sale that is subject
to tax, shall add to the sales price and collect from the purchaser the amount due by the
taxpayer because of such sale or use. It shall be unlawful for any person subjected to the
tax to fail to refuse to add to the sales price and to collect from the purchaser the amount
required to be added to the sale pursuant to this subpart. It shall be unlawful for any person
subjected to the tax levied by this subpart to refund or offer to refund all or any part of
the amount collected or to absorb or advertise directly or indirectly the absorption or refund
of any portion of the tax. (Act 2017-272, §5.)...
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45-4-244.44
Section 45-4-244.44 Addition of tax to sales price. Each person engaging or continuing in a
business subject to the tax levied by this subpart shall add to the sales price and collect
from the purchaser the amount due by the taxpayer because of the sale or use. It shall be
unlawful for any person subjected to the tax to fail or to refuse to add to the sales price
and to collect from the purchaser the amount required to be added to the sale pursuant to
this subpart. It shall be unlawful for any person subjected to the tax levied by this subpart
to refund or offer to refund all or any part of the amount collected or to absorb or advertise
directly or indirectly the absorption or refund of any portion of the tax. (Act 2019-332,
§5.)...
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45-44-247.04
Section 45-44-247.04 Addition of tax to sales price. Each person engaging or continuing in
a business subject to the tax levied by this part shall add to the sales price and collect
from the purchaser the amount due by the taxpayer because of the sale or use. It shall be
unlawful for any person subjected to the tax to fail or refuse to add to the sales price and
to collect from the purchaser the amount required to be added to the sale pursuant to this
part. It shall be unlawful for any person subjected to the tax levied by this part to refund
or offer to refund all or any part of the amount collected or to absorb or advertise directly
or indirectly the absorption or refund of any portion of the tax. (Act 2019-337, §5.)...

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45-5-246.05
Section 45-5-246.05 Taxes constitute debt. The tax authorized by this part, if levied, shall
constitute a debt due the county. The tax, together with any interest and penalties, 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. The county shall collect the tax, enforce this part,
and have and exercise all rights and remedies otherwise currently applicable or which may
be provided for in the future for the collection of the sales and use taxes in the county.
(Act 2016-196, §6.)...
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8-17-87
Section 8-17-87 Inspection fee. (a) An inspection fee is imposed on the ultimate consumer of
gasoline at the rate of two cents ($.02) per gallon, if the excise tax levied on gasoline
under Section 40-17-325(a)(1) is refunded by the Department of Revenue unless the ultimate
consumer is specifically exempted from the inspection fee by this code. The Department of
Revenue is authorized to reduce the excise tax refund by the amount due for the inspection
fee. (b) An inspection fee is imposed on the ultimate consumer of undyed diesel fuel at the
rate of two cents ($.02) per gallon, if the excise tax levied on diesel fuel under Section
40-17-325(a)(2) is refunded by the Department of Revenue unless the ultimate consumer is specifically
exempted from the inspection fee by this code or unless the undyed diesel fuel is subject
to a reduced rate inspection fee in subsection (i). The Department of Revenue is authorized
to reduce the excise tax refund by the amount due for the inspection fee. (c)...
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40-15A-5
Section 40-15A-5 Duplicate of federal returns filed with federal authorities; computation by
Department of Revenue; disposition of proceeds. (a) A duplicate of all the returns filed with
the federal authorities in connection with the federal generation-skipping transfer tax shall
be filed with the Department of Revenue of the State of Alabama. 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 generation-skipping transfer tax imposed under any federal
act permitting credit for a state generation-skipping transfer tax and shall assess against
the transfer the amount levied and found to be due under the provisions of such act or acts.
If, after the filing of any duplicate returns herein required and the determination of the
state generation-skipping transfer tax, the federal authorities shall increase or decrease
the amount of the federal generation-skipping transfer tax, an amended return...
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40-18-444
Section 40-18-444 (Effective for tax returns due on or after January 1, 2018) Duties of the
department. (a) For taxable years beginning on or after January 1, 2018, the department, by
rule, shall require any income tax return preparer, as defined in this article, to include
his or her PTIN on any tax return prepared by the income tax return preparer and filed under
this chapter, or any claim for refund of tax imposed by this chapter. (b) The department shall
develop and by rule implement a program using the PTIN as an oversight mechanism to assess
returns, to identify high error rates, patterns of suspected fraud, and unsubstantiated basis
for tax positions by income tax return preparers. (c) The department, by rule, shall establish
formal and regular communication protocols with the Commissioner of the Internal Revenue Service
to share and exchange PTIN information on income tax return preparers who are suspected of
fraud, disciplined, or barred from filing tax returns with the...
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45-11-246.04
Section 45-11-246.04 Collection and enforcement. The taxes levied by this part shall constitute
a debt due Chilton County. The taxes, together with any interest and penalties, 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 taxes. The county shall collect the taxes and enforce this part and
shall have and may exercise all rights and remedies otherwise currently applicable or which
may be provided for in the future for the collection of the sales and use taxes in the county.
The county may adopt any rules necessary to provide for the collection and administration
of the taxes. (Act 2019-170, §6.)...
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