45-20-242.25
Section 45-20-242.25 Collection of tax; enforcement. The tax authorized to be imposed
by this subpart shall constitute a debt due the county and may be collected 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 of the provisions of the revenue laws of this state which
apply to the enforcement of liens for license taxes due to this state shall apply fully to
the collection of the tax herein levied, and the State Department of Revenue, for the use
and benefit of the county shall collect such tax 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. The State Department of Revenue shall
have full authority to employ such special counsel as it deems necessary from time to time...

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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...
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45-26-245.04
Section 45-26-245.04 Collection of taxes; enforcement. The tax imposed by this subpart
shall constitute a debt due Elmore County and may be collected by civil suit, in addition
to all other methods provided by law. The tax, together with interest thereon, shall constitute
and be secured by a lien upon the property of any person from whom the tax is 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 tax levied herein, and the State Department
of Revenue for the use and benefit of Elmore 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 department has for collection of the state stone severance tax. The State
Department of Revenue shall have full authority to employ such special counsel as it deems
necessary from time to time to enforce collection of the tax...
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45-33-243.04
Section 45-33-243.04 Collection of taxes; enforcement. The tax authorized to be imposed
by this part shall constitute a debt due Hale County and may be collected by civil suit, in
addition to all other methods provided by law. The tax, together with interest thereon, shall
constitute and be secured by a lien upon the property of any person from whom the tax is 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 tax levied herein, and
the State Department of Revenue for the use and benefit of Hale County shall collect such
taxes and enforce this part and shall have and exercise for such 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 such special
counsel as it deems necessary from time to time to enforce collection of the...
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45-18-244.02
Section 45-18-244.02 Collection of tax; stamps. It shall be unlawful for any dealer,
storer, or distributor engaged in or continuing in the business in Conecuh County for which
the tax is levied to fail or refuse to add to the sales price and collect from the purchaser
the amount due on account of the tax herein provided, to refund or offer to refund all or
any part of the amount collected or absorb, or advertise directly or indirectly, the absorption
of the tax or any portion thereof. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this section
shall constitute a separate offense. (1) The State Department of Revenue or, as otherwise
provided by resolution of the county commission, the Conecuh County Tax Collector shall collect
all taxes levied pursuant to this part at the same time and in the same manner as state...

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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...
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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...
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45-10-244.35
Section 45-10-244.35 Enforcement; civil suit; taxes a lien. The tax authorized to be
imposed by this subpart shall constitute a debt due Cherokee County and may be collected 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 of the provisions of the revenue laws of this state
which apply to the enforcement of liens for license taxes due to this state shall apply fully
to the collection of the tax herein levied, and the State Department of Revenue, for the use
and benefit of Cherokee County shall collect such tax 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. The State Department of Revenue
shall have full authority to employ such special counsel as it deems necessary...
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45-2-244.105
Section 45-2-244.105 Collections and enforcement. The tax imposed by this subpart shall
constitute a debt due Baldwin County and may be collected 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 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 tax herein
levied, and the State Department of Revenue, for the use and benefit of Baldwin County shall
collect such tax 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. The State Department of Revenue shall have full authority to employ
such special counsel as it deems necessary from time to time to enforce...
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45-21-242.16
Section 45-21-242.16 Enforcement of liens for license taxes due. The tax imposed by
this part shall constitute a debt due Crenshaw County and may be collected 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 of the provisions of the revenue laws of this state which
apply to enforcement of liens for license taxes due this state shall apply fully to the collection
of the tax herein levied and the State Department of Revenue, for the use and benefit of Crenshaw
County, shall collect such tax and enforce this part 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 and use tax. The State Department of Revenue shall have full
authority to employ such special counsel as it deems necessary from time to time...
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