45-18-243.05
Section 45-18-243.05 Collection of tax; enforcement. The tax levied by this part shall
constitute a debt due Conecuh County. The tax, together with any interest and penalties, 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. The department shall collect the tax, enforce this
part, and have and exercise all rights and remedies that the state or the department has for
collection of the state sales and use tax. The department may employ special counsel as is
necessary to enforce collection of the tax levied by this part and to enforce this part. The
department shall pay the special counsel any fees it deems necessary and proper from the proceeds
of the tax collected by it for Conecuh County. (Act 98-131, p. 192, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-243.05.htm - 1K - Match Info - Similar pages

45-19-243.05
Section 45-19-243.05 Collection of tax; enforcement. The tax levied by this part shall
constitute a debt due Coosa County. The tax, together with any interest and penalties, 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. The department shall collect the tax, enforce this
part, and have and exercise all rights and remedies that the state or the department has for
collection of the state sales and use tax. The department may employ special counsel as is
necessary to enforce collection of the tax levied by this part and to enforce this part. The
department shall pay the special counsel any fees it deems necessary and proper from the proceeds
of the tax collected by it for Coosa County. (Act 2000-462, p. 860, §6.)...
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45-22-243.35
Section 45-22-243.35 Collection and enforcement. The tax levied pursuant to this subpart
shall constitute a debt due Cullman County. The tax, together with any interest and penalties,
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. The department shall collect the tax, enforce
this subpart, and have and exercise all rights and remedies that the state or the department
has for collection of the state sales and use tax. The department may employ special counsel
as is necessary to enforce-collection of the tax levied pursuant to this subpart and to enforce
this subpart. The department shall pay the special counsel any fees it deems necessary and
proper from the proceeds of the tax collected by it for Cullman County. (Act 93-705, p. 1349,
§6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.35.htm - 1K - Match Info - Similar pages

45-26-244.05
Section 45-26-244.05 Collections and enforcement. The tax levied by this subpart shall
constitute a debt due Elmore County. The tax, together with any interest and penalties, 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. The department shall collect the tax, enforce this
subpart, and have and exercise all rights and remedies that the state or the department has
for collection of the state sales and use tax. The department may employ special counsel as
is necessary to enforce collection of the tax levied by this subpart and to enforce this subpart.
The department shall pay the special counsel any fees it deems necessary and proper from the
proceeds of the tax collected by it for Elmore County. (Act 92-508, p. 990, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.05.htm - 1K - Match Info - Similar pages

45-46-242.04
Section 45-46-242.04 Collections and enforcement. The tax levied pursuant to this subpart
shall constitute a debt due the county. The tax, together with any interest and penalties,
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. The department shall collect the tax, enforce
this subpart, and have and exercise all rights and remedies that the state or the department
has for collection of the state sales and use tax. The department may employ special counsel
as is necessary to enforce collection of the tax levied pursuant to this subpart and to enforce
this subpart. The department shall pay the special counsel any fees it deems necessary and
proper from the proceeds of the tax collected by it for the county. (Act 95-781, p. 1856,
§ 6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.04.htm - 1K - Match Info - Similar pages

45-8-241.29
Section 45-8-241.29 Enforcement of collection of taxes; civil suits; special counsel.
The tax levied by this subpart together with interest and penalties that may be imposed, shall
constitute a debt due Calhoun 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 privilege or 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 Calhoun 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...
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45-46-242.24
Section 45-46-242.24 Collections and enforcement. The tax levied by this subpart shall
constitute a debt due Marengo County. The tax, together with any interest and penalties, 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. The department, or other entity, shall collect the
tax, enforce this subpart, and have and exercise all rights and remedies that the state or
the department has for collection of the state sales and use tax. The department may employ
special counsel as is necessary to enforce collection of the tax levied by this subpart and
to enforce this subpart. The department shall pay the special counsel any fees it deems necessary
and proper from the proceeds of the tax collected by it for Marengo County. (Act 2004-287,
p. 402, § 6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.24.htm - 1K - Match Info - Similar pages

45-14-243.05
Section 45-14-243.05 Collection of tax; enforcement. The tax imposed by this part shall
constitute a debt due Clay 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 Clay 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 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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45-2-244.105
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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45-20-242.25
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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