45-41-244.26
due date of tax, penalties for failure to pay tax, make reports or otherwise comply with the
state use tax statutes, the promulgation of rules and regulations with respect to the state
use tax, and the administration and enforcement of the state use tax statutes, which are not
inconsistent with this subpart when applied to the county use tax levied shall apply to the
county tax. The Commissioner of Revenue and the State Department of Revenue shall have and
exercise the same powers, duties, and obligations with respect to the county taxes levied
as are imposed on the commissioner and the department, respectively, by the state sales tax
statutes and the state use tax statutes. All provisions of the state sales tax statutes and
the state use tax statutes that are made applicable by this subpart to the county taxes levied
and to the administration of this subpart are incorporated herein by reference and made a
part hereof as if fully set forth herein. (Acts 1969, No. 1254, p. 2364,
§6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.26.htm - 2K - Match Info - Similar pages

45-43-246.07
of the state sales tax, making of reports and keeping and preserving records with respect thereto,
interest after due date of tax, penalties for failure to pay tax, make reports, or otherwise
comply with the state sales tax statutes, 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 this subpart when applied to the tax levied pursuant to Section
45-43-246.01, shall apply to the county tax levied; and all provisions of the state
use tax statutes with respect to payment, assessment, and collection of the state use tax,
making quarterly reports and keeping and preserving records with respect thereto, interest
after due date of tax, penalties for failure to pay tax, make reports or otherwise comply
with the state use tax statutes, the promulgation of rules and regulations with respect to
the state use tax, and the administration and enforcement of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.07.htm - 2K - Match Info - Similar pages

45-47-244.27
of the state sales tax, making of monthly reports, and keeping and preserving records with
respect thereto, interest after due date of tax, penalties for failure to pay tax, make reports
or otherwise comply with the state sales tax statutes, 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 this subpart when applied to the tax levied
in Section 45-47-244.21, shall apply to the tax levied in Section 45-47-244.21;
and all provisions of the state use tax statutes with respect to payment, assessment, and
collection of the state use tax, making quarterly reports and keeping and preserving records
with respect thereto, interest after due date of tax, penalties for failure to pay tax, make
reports or otherwise comply with the state use tax statutes, the promulgation of rules and
regulations with respect to the state use tax, and the administration and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.27.htm - 2K - Match Info - Similar pages

45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use of proceeds.
(a) This section shall only apply to Bullock County. (b) As used in this section state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-3,
40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63. (c) The County Commission of Bullock County may levy, in addition
to all other taxes, including, but not limited to, municipal gross receipts license taxes,
a one cent ($.01) privilege license tax against gross sales or gross receipts, including
the sale of items and property by persons who are not engaged in the business of retail sales
or casual sales. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this section. Notwithstanding the foregoing, the amount authorized to be levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.20.htm - 6K - Match Info - Similar pages

45-22-243.07
sales tax, making of monthly reports and keeping and preserving records with respect thereto,
interest after the due date of the tax, penalties for failure to pay the tax, make reports
or otherwise comply with the state sales tax statutes, 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 this subpart, when applied to the sales taxes
levied in Section 45-22-243.01, shall apply to the sales taxes levied in Section 45-22-243.01,
and all provisions of the state use tax statutes with respect to payment, assessment, and
collection of the state use tax, making quarterly reports and keeping and preserving records
with respect thereto, interest after the due date of the state use tax, penalties for failure
to pay the tax, make reports or otherwise to comply with the state use tax Statutes, the promulgation
of rules and regulations with respect to the state use...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.07.htm - 2K - Match Info - Similar pages

45-22-243.97
of the state sales tax, making of monthly reports and keeping and preserving records with respect
thereto, interest after due date of the tax, penalties for failure to pay the tax, make reports
or otherwise comply with the state sales tax statutes, 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 this subpart when applied to the tax levied
in Section 45-22-243.91, shall apply to the tax levied in the Section 45-22-243.91;
and all provisions of the state use tax statutes with respect to payment, assessment, and
collection of the state use tax, making quarterly reports and keeping and preserving records
with respect thereto, interest after due date of the state use tax, penalties for failure
to pay the tax, make reports or otherwise comply with the state use tax statutes, the promulgation
of rules and regulations with respect to the state use tax and the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.97.htm - 2K - Match Info - Similar pages

45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess
funds for road and bridge projects. (a) This section shall only apply to Geneva County. (b)
As used in this section, state sales tax means the tax imposed by Article 1
of Chapter 23 of Title 40 and state use tax means the tax imposed
by Article 2 of Chapter 23 of Title 40. (c) (1)
In addition to all other taxes authorized by law, the Geneva County Commission may levy up
to a one percent sales tax and up to a one percent use tax. (2) The proceeds of the tax shall
be used for the construction, maintenance, and operation of a jail with any excess proceeds
to be used for road and bridge projects. (3) The proceeds of all sales which are presently
exempt under the state sales and use tax statutes are exempt from the taxes authorized by
this section. (4) The proceeds of all sales which are presently taxed at a lower rate under
the state sales and use tax statutes shall be taxed under this section at a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-241.02.htm - 6K - Match Info - Similar pages

45-35-244.06
tax, penalties for failure to pay the tax, make reports, or otherwise to comply with the state
use tax statutes, the promulgation of rules and regulations with respect to the state use
tax, and the administration and enforcement of the state use tax statutes, which are not inconsistent
with this subpart, when applied to the use tax levied in Section 45-35-244.03, shall apply
to the use tax levied in Section 45-35-244.03. The Houston County Commission or its designee
shall have and exercise the same powers, with respect to the taxes herein levied, that are
given to the Commissioner of Revenue of the State of Alabama and the Department of Revenue
of the State of Alabama by the state sales tax statutes and the state use tax statutes that
are made applicable by this subpart to the taxes herein levied and to the administration of
this subpart and are incorporated herein by reference and made a part hereof as if fully set
forth herein. (Act 89-480, p. 1003, §7; Act 95-407, p. 856, §1.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.06.htm - 2K - Match Info - Similar pages

45-40-245.37
of monthly reports and keeping and preserving records with respect thereto, interest after
the due date of the tax, penalties for failure to pay the tax, make reports or otherwise comply
with the states sales tax statutes, 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 this subpart, when applied to the sales tax authorized to
be levied in Section 45-40-245.31 shall apply to the sales taxes authorized
to be levied in Section 45-40-245.31; and all provisions of the state use tax
statutes with respect to payment, assessment, and collection of the state use tax, making
quarterly reports and keeping and preserving records with respect thereto, interest after
the due date of the state use tax, penalties for failure to pay the tax, make reports or otherwise
to comply with the state use tax statutes, the promulgation of rules and regulations with
respect...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.37.htm - 2K - Match Info - Similar pages

45-41-244.57
Section 45-41-244.57 Applicability of state provisions. All provisions of the state
sales tax statutes with respect to payment, assessment, and collection of the state sales
tax, making of monthly reports and keeping and preserving records with respect thereto, interest
after the due date of the tax, penalties for failure to pay the tax, make reports or otherwise
comply with the state sales tax statutes, 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 this subpart, when applied to the sales taxes authorized to
be levied in Section 45-41-244.51, shall apply to the sales taxes authorized
to be levied in Section 45-41-244.51; and all provisions of the state use tax
statutes with respect to payment, assessment, and collection of the state use tax, making
quarterly reports and keeping and preserving records with respect thereto, interest after
the due date...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.57.htm - 2K - Match Info - Similar pages