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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45-37-249.07
Section 45-37-249.07 Applicablity of state provisions. All provisions of the state sales tax
statutes and state use tax statutes with respect to the payment, assessment, and collection
of the state sales tax and state use tax, making of reports, keeping and preserving records,
interest or penalties, or both, for failure to pay such taxes or late payment of such taxes,
promulgating rules and regulations with respect to the state sales tax and state use tax,
and the administration and enforcement of the state sales tax statutes and state use tax statutes
shall apply to the taxes authorized to be levied by this part, except for the rate of tax
and except where otherwise inapplicable or otherwise expressly provided for by this part.
The county and any designee or agent shall have and exercise the same powers, duties, and
obligations with respect to the taxes authorized to be levied under this part that are provided
the Department of Revenue and the Revenue Commissioner by the state sales...
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45-14-243.06
Section 45-14-243.06 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, penalties
for failure to pay the tax, 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 tax levied in Section
45-14-243.02 shall apply to the county tax levied under this part. 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 part 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 applicable by this part to the...
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45-35-244.04
Section 45-35-244.04 Provisions of state use tax statutes applicable. (a) Unless otherwise
provided for herein or where the context herein clearly indicates a different interpretation,
the taxes levied by Section 45-35-244.03 shall be subject to all definitions, exceptions,
proceedings, requirements, fines, punishments, and deductions that are applicable to the taxes
levied by the state use tax statutes except where inapplicable or where herein otherwise provided
including all provisions of the state use tax statutes for enforcement and collection of taxes.
(b) The tax imposed by this subpart shall constitute a debt due to Houston County 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 revenue laws of this state which apply to the enforcement
of liens for license taxes due this state shall apply fully to the...
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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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45-2-244.106
Section 45-2-244.106 Application 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 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 levied in Section
45-2-244.102 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 applicable by this subpart...
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45-20-242.26
Section 45-20-242.26 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, 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 this subpart when applied to the tax authorized to be levied in
Section 45-20-242.22 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 applicable by this...
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45-35-244.06
Section 45-35-244.06 Procedures for payment, assessment, and collection. 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 tax
levied in Section 45-35-244.01, shall apply to the sales tax levied in Section 45-35-244.01.
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,...
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45-40-245.03
Section 45-40-245.03 Application of state statutes. All provisions of the state sales tax statutes
with respect to the payment, assessment, and collection of the state sales tax, making of
reports and keeping and preserving of records with respect thereto, penalties for failure
to pay the tax, 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 shall apply to any tax collected pursuant
to this subpart. The county commission, and its designee, shall have and exercise the same
powers, duties, and obligations with respect to any county tax levied that are imposed upon
and exercised by the Commissioner of Revenue and the State Department of Revenue, respectively,
by the sales tax statutes. All provisions of the state sales tax statutes that are made applicable
by this subpart to any tax levied and to the administration and...
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45-29-90.10
Section 45-29-90.10 Levy of taxes; general fund. All revenues arising from this section shall
be deposited to the Tom Bevill Reservoir Management Area Authority general fund. This section
shall apply only to the Tom Bevill Reservoir Management Area. (1) There is hereby levied in
the incorporated area of the Tom Bevill Reservoir Management Area an additional two cent ($.02)
sales and use tax paralleling the state sales and use tax, as defined in Sections 40-23-1
to 40-23-5, inclusive, and 40-23-60 to 40-23-63, inclusive. The proceeds of the taxes provided
herein shall be collected by the State Department of Revenue. The department shall charge
the Tom Bevill Reservoir Management Area Authority for collecting the taxes in such amount
or percentage of total collections as may be agreed upon by the Commissioner of Revenue and
the Tom Bevill Reservoir Management Area Authority, but such charge shall not exceed five
percent of the total amount collected hereunder. All provisions of the state...
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