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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.04.htm - 2K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.26.htm - 2K - Match Info - Similar pages

45-43-246.07
Section 45-43-246.07 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 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.07.htm - 2K - Match Info - Similar pages

45-20-242.56
Section 45-20-242.56 Collection of tax; enforcement. The taxes imposed pursuant to this subpart
shall constitute a debt due Covington County and may be collected by civil suit, in addition
to all other methods provided by law and in this subpart. The taxes, 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 taxes are due or who is required to collect the taxes. All provisions
of the revenue laws of this state which apply to the enforcement of liens for license taxes
due the state shall apply fully to the collection of the county taxes levied and the State
Department of Revenue, for the use and benefit of Covington County shall collect such taxes
and enforce this subpart and shall have and exercise for such collection and enforcement all
rights and remedies that this state or the department has for collection of the state sales
tax and the state use tax. The State Department of Revenue shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.56.htm - 1K - Match Info - Similar pages

45-35-244.34
Section 45-35-244.34 Applicability of other laws; construction of tax as debt. (a) Unless otherwise
provided for herein or where the context herein clearly indicates a different interpretation,
the taxes levied by any municipality requesting the Houston County Commission to collect the
taxes shall be subject to all definitions, exceptions, exemptions, proceedings, requirements,
rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that
are applicable to the taxes levied by Subpart 1, and 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 for purposes of the
collection shall constitute a debt due 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.34.htm - 2K - Match Info - Similar pages

45-47-244.26
Section 45-47-244.26 Collection of tax; enforcement. The taxes imposed by this subpart shall
constitute a debt due Marion County and may be collected by civil suit, in addition to all
other methods provided by law and in this subpart. The taxes, 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 taxes are due or who is required to collect the taxes. All of the provisions
of the revenue laws of this state which apply to the enforcement of liens for license taxes
due this state shall apply fully to the collection of the taxes herein levied, and the State
Department of Revenue, for the use and benefit of Marion County shall collect such taxes and
enforce this subpart and shall have and exercise for such collection and enforcement all rights
and remedies that this state or the department has for collection of the state sales tax and
the state use tax. The State Department of Revenue shall have...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.26.htm - 1K - Match Info - Similar pages

40-18-91
Section 40-18-91 Wager proceeds; withholding of state income tax. (a) Each person making any
payment of proceeds from a wager which constitutes "winnings subject to withholding"
as defined by Section 40-18-90, shall deduct and withhold income tax in the amount of five
percent of the payment. (b) Each person making withholding of state income taxes as required
by this division shall remit the same to the state Revenue Department in the same manner and
at the same time as that provided for payments of other withheld income taxes as set out in
Article 2, Chapter 18, of this title, and shall be subject to the same penalties as provided
therein. Each person required to make withholding of state income taxes, who shall fail to
do so, shall be personally liable for all amounts required to be withheld as provided in Sections
40-18-74, 40-18-76, 40-29-73 and 40-29-111. (c) Any person receiving proceeds from a wager
which constitutes winnings subject to withholding shall furnish the payer a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-91.htm - 2K - Match Info - Similar pages

45-19-244.04
Section 45-19-244.04 Collection of taxes; enforcement. The taxes imposed by this part shall
constitute a debt due Coosa County and may be collected by civil suit, in addition to all
other methods provided by law. The taxes, together with interest thereon, shall constitute
and be secured by a lien upon the property of any person from whom the taxes are due. All
provisions of the revenue law of this state which apply to the enforcement of liens for taxes
due the state shall apply fully to the collection of the county taxes levied herein, and the
State Department of Revenue for the use and benefit of Coosa County shall collect the taxes
and enforce this part and shall have and exercise for the collection and enforcement all rights
and remedies that this state or department has for collection of the state stone severance
tax. The State Department of Revenue shall have full authority to employ special counsel as
it deems necessary to enforce collection of the taxes levied by this part, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-244.04.htm - 1K - Match Info - Similar pages

45-22-243.06
Section 45-22-243.06 Enforcement. The taxes imposed by this subpart shall constitute a debt
due Cullman County and may be collected by civil suit, in addition to all other methods provided
by law and in this subpart. The taxes, 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 taxes
are due or who is required to collect the taxes. All the provisions of the revenue laws of
the state which apply to the enforcement of liens for license taxes due the state shall apply
fully to the collection of the taxes herein levied, and the State Department of Revenue, for
the use and benefit of the county as hereinafter specified, shall collect such taxes and enforce
this subpart and shall have and exercise for such collection and enforcement all rights and
remedies that the State Department of Revenue has for collection of the state sales tax and
the state use tax. The State Department of Revenue shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.06.htm - 1K - Match Info - Similar pages

45-22-243.96
Section 45-22-243.96 Enforcement of subpart; civil suit; taxes a lien. The taxes imposed by
this subpart shall constitute a debt due the county and may be collected by civil suit, in
addition to all other methods provided by law and in this subpart. The taxes, 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 taxes are due or who is required to collect the taxes.
All of the provisions of the revenue laws of the state which apply to the enforcement of liens
for license taxes due the state shall apply fully to the collection of the taxes herein levied,
and the State Department of Revenue, for the use and benefit of the county, shall collect
such taxes and enforce this subpart and shall have and exercise for such collection and enforcement
all rights and remedies that the State Department of Revenue has for collection of the state
sales tax and the state use tax. The State Department of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.96.htm - 1K - Match Info - Similar pages