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45-22-243.36
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 State Commissioner of Revenue and the department 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 by reference and made a part of this subpart
as if fully set forth herein. (Act 93-705, p. 1349, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.36.htm - 1K - Match Info - Similar pages
45-26-244.06
Section 45-26-244.06 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.06.htm - 1K - Match Info - Similar pages
45-26-244.36
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 subpart, are incorporated by reference and made a part of this subpart
as if fully set forth herein. (Act 2000-487, p. 921, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.36.htm - 1K - Match Info - Similar pages
45-43-246.36
with respect thereto, penalties for failure to pay the tax, the promulgation of 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 when applied
to the tax levied in Section 45-43-246.32 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 and use tax statutes that are made
applicable by this subpart to the county tax levied under this subpart and to the administration
and enforcement of this subpart are hereby incorporated herein by reference and made a part
hereof as if fully set forth herein. (Act 91-434, p. 771, § 7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.36.htm - 1K - Match Info - Similar pages
45-46-242.05
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 State Commissioner of Revenue and the department 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 by reference and made a part of this subpart
as if fully set forth herein. (Act 95-781, p. 1856, § 7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.05.htm - 1K - Match Info - Similar pages
45-46-242.25
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 incorporated by reference and made a part of this subpart
as if fully set forth herein. (Act 2004-287, p. 402, § 7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.25.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-247.05.htm - 1K - Match Info - Similar pages
11-49B-22
lien security; state sales tax provisions applicable; charge for collecting tax; voting. (a)
The authority shall, subject to a referendum in the counties it proposes to serve, levy, in
addition to all other taxes, including, but not limited to, municipal gross receipts license
taxes, a 1/4 percent privilege license tax against gross sales or gross receipts, provided,
however, that the rate of such tax on any person, firm, or corporation engaged in the type
of business described in Section 40-23-2(4) shall be an amount equal to 1/32
percent of the gross proceeds from sales described in such section. 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 chapter. (b)
The tax levied by this chapter shall be collected by the State Department of Revenue,
the authority, the county, or by contract to a business that collects sales tax at the same
time and in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-49B-22.htm - 7K - Match Info - Similar pages
45-35-244.05
tax, and the administration and enforcement of the state sales tax statutes and state use tax
statutes, which are not inconsistent with this subpart when applied to the tax levied in Section
45-35-244.01 and Section 45-35-244.03 shall apply to the county tax levied under this
subpart. The Houston County Commission, or its designee, shall have and exercise the same
powers, duties, and obligations with respect to the county tax levied under this subpart that
are provided to the Alabama Commissioner of Revenue and the Alabama State Department of Revenue,
respectively, by the state sales tax statutes and state use tax statutes. All provisions of
the state sales tax statutes and state use tax statutes that are made applicable by this subpart
to the county tax levied under this subpart and to the administration and enforcement of this
subpart are hereby incorporated herein by reference and made a part hereof as if fully set
forth herein. (Act 89-480, p. 1003, §6; Act 95-407, p. 856,§1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.05.htm - 2K - Match Info - Similar pages
45-5-246.02
Section 45-5-246.02 Privilege license tax on general, amusement, and vending categories. Subject
to the approval of a majority of the electors voting at a referendum as provided for herein,
the County Commission of Blount County may, upon a majority vote of the members, levy, in
addition to all other taxes, including, but not limited to, county and municipal gross receipts
license taxes, a privilege license tax in an amount up to one percent of gross sales and use
on categories defined by the Alabama Department of Revenue as general, amusement, and vending.
Additional sales and use tax on categories defined by the Alabama Department of Revenue as
automotive, agricultural, and manufacturing machine is not authorized pursuant to the provisions
of this part. The gross receipts for sales and use 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 part. (Act 2016-196, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-246.02.htm - 1K - Match Info - Similar pages
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