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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...
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45-17-243.06
Section 45-17-243.06 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 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 the provisions of this part,
when applied to the sales taxes authorized to be levied in Section 45-17-243.01, shall
apply to the sales taxes authorized to be levied in Section 45-17-243.01; 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-243.06.htm - 2K - Match Info - Similar pages
45-1-243.07
Section 45-1-243.07 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 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 the provisions of this subpart,
when applied to the sales taxes authorized to be levied in Section 45-1-243.01, shall
apply to the sales taxes authorized to be levied in Section 45-1-243.01; 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...
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45-10-244.07
Section 45-10-244.07 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 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 the provisions of this subpart,
when applied to the sales taxes authorized to be levied in Section 45-10-244.01, shall
apply to the sales taxes authorized to be levied in Section 45-10-244.01, 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...
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45-39-244.46
Section 45-39-244.46 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 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 authorized to be levied in Section 45-39-245.41, shall apply to
the sales taxes authorized to be levied in Section 45-39-245.41; 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-244.46.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.07.htm - 2K - Match Info - Similar pages
45-41-244.57
Section 45-41-244.57 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 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 authorized to
be levied in Section 45-41-244.51, shall apply to the sales taxes authorized to be
levied in Section 45-41-244.51; 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...
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45-40-245.37
Section 45-40-245.37 Applicability 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 states 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 authorized to
be levied in Section 45-40-245.31 shall apply to the sales taxes authorized to be levied
in Section 45-40-245.31; 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...
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45-41-244.90
Section 45-41-244.90 Authorization of assessment and collection of tax. (a) This section
shall apply only to Lee County in those areas outside the corporate limits of the Cities of
Auburn, Opelika, and Phenix City. (b) In order to provide funds for the benefit of Lee County,
the Lee County Commission is hereby authorized to levy and to provide for the assessment and
collection of sales and use taxes outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City generally paralleling the state sales and use taxes in the county at a rate
not to exceed one percent. Notwithstanding anything to the contrary herein, the Lee County
Commission shall not levy any tax hereunder measured by gross receipts, except a sales or
use tax which generally parallels, except for the rate of tax, that imposed by the state under
applicable law. (c) The rate of tax levied under authority of this section on items
having a rate of tax under state sales and use tax laws different from the general...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.90.htm - 4K - Match Info - Similar pages
45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of
funds. (a) This section shall only apply to Calhoun County. (b) As used in this section,
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, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and
40-23-63. (c)(1) The County Commission of Calhoun County may levy in the police jurisdictions
of the incorporated municipalities in the county and in the unincorporated areas of the county,
in addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional
tax levied by this section shall be levied or collected on the sale, storage, use,
or...
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