45-46-242.25
Section 45-46-242.25 Application of state statutes. 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 subpart shall apply to the tax levied under this subpart. 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 subpart 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 subpart to the tax
levied under this subpart, and to the administration and enforcement of this subpart, are...

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45-43-246.66
Section 45-43-246.66 Applicability of 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 subpart shall apply to the tax levied under this subpart.
The collection agency shall have and exercise the same powers, duties, and obligations with
respect to the tax levied under this subpart 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 subpart to the tax levied under this subpart, and to the
administration and enforcement of this subpart, are incorporated by reference and...
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45-43-246.86
Section 45-43-246.86 Applicability of 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 subpart shall apply to the tax levied pursuant to this
subpart. The collection agency shall have and exercise the same powers, duties, and obligations
with respect to the tax levied pursuant to this subpart 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 subpart to the tax levied pursuant to
this subpart, and to the administration and enforcement of this subpart, are incorporated...

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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...
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45-19-243.06
Section 45-19-243.06 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...
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45-24-243.06
Section 45-24-243.06 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
collection agency 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 incorporated by reference and made a...
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45-26-244.36
Section 45-26-244.36 Application of state statutes. (a) 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 reports, keeping and preserving records, providing for 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 subpart shall apply to the tax levied under this subpart.
(b) The Elmore County Commission shall have and exercise the same powers, duties, and obligations
with respect to the tax levied under this subpart that are granted to the Commissioner of
Revenue and Department of Revenue by the state sales and use tax statutes. All provisions
of the state sales and use tax statutes that are made applicable by this subpart to the tax
levied under this subpart, and to the administration and enforcement of this...
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45-9-245.06
Section 45-9-245.06 Application of state sales tax statutes. 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
collection agency 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 incorporated by reference and made a part of...
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45-10-244.36
Section 45-10-244.36 Applicability of state sales tax statutes. 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 the 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 subpart when applied to the tax authorized
to be levied in Section 45-10-244.32 shall apply to the county tax levied under this
subpart. 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 subpart 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...
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45-11-247.05
Section 45-11-247.05 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE
2019 REGULAR SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
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...
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