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

45-21-242.17
Section 45-21-242.17 Applicability of state statutes. All provisions of the state sales
and use tax statutes with respect to payment, assessment, and collection of the state 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
and use tax, and the administration and enforcement of the state sales and use tax statutes,
which are not inconsistent with the provisions of this part when applied to the tax levied
in Section 45-21-242.11 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 and use tax statutes that are made applicable by this...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.17.htm - 1K - Match Info - Similar pages

45-11-244.08
Section 45-11-244.08 Applicability of state sales and use 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,
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-244.08.htm - 2K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-243.06.htm - 1K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-243.06.htm - 1K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-243.06.htm - 1K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-245.06.htm - 1K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-249.07.htm - 1K - Match Info - Similar pages

45-21-241.25
Section 45-21-241.25 Application of state statutes. All provisions of the state sales
and use tax statutes with respect to payment, assessment, and collection of the state 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 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
45-21-241.21 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-241.25.htm - 1K - Match Info - Similar pages

45-43-246.36
Section 45-43-246.36 Applicability of state provisions. All provisions of the state
sales and use tax statutes with respect to payment, assessment, and collection of the state
sales and use 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 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...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.36.htm - 1K - Match Info - Similar pages