45-46-242.05
Section 45-46-242.05 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 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...
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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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45-46-242
Section 45-46-242 Definitions. As used in this subpart, 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. (Act 95-781, p. 1856,
§ 2.)...
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45-6-246.06
Section 45-6-246.06 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. All existing
provisions of the sales and use tax statutes, whether imposed by state statutes or local act
applicable to Blount County, with respect to the payment, assessment, and collection of the
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 sales and use tax,
and the administration and enforcement of the sales and use taxes which are not inconsistent
with this part shall apply to the tax authorized under this part. The county shall have and
exercise the same powers, duties, and obligations with respect to the tax authorized under
this part as imposed by the existing sales and use tax statutes, whether imposed by state
statutes or local act. All provisions of the existing sales and use tax statutes...
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45-11-245.07
Section 45-11-245.07 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 reports, and keeping and preserving records with respect thereto, interest after the due
date of the state sales 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 the provisions of this part, when applied to the sales taxes
authorized to be levied herein, shall apply to the sales taxes authorized to be levied herein;
and all provisions of the state use tax statutes with respect to payment, assessment, and
collection of the state use tax, making of reports, and keeping and preserving records with
respect thereto, interest after the due date of the state use...
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45-20-242.57
Section 45-20-242.57 Applicability of parallel state provisions. 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, 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
45-20-242.51, 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...
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45-22-243.07
Section 45-22-243.07 Application of state statutes. 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 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...
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45-22-243.65
Section 45-22-243.65 Application of state 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, interest after due date of 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 45-22-243.60, 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...
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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...
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45-41-244.26
Section 45-41-244.26 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 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 45-41-244.20, 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...
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