45-43-246.30
Section 45-43-246.30 Applicability. The provisions of this subpart shall only apply
to Lowndes County. (Act 91-434, p. 771, § 1.)...
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45-20-172.50
Section 45-20-172.50 Applicability. The provisions of this subpart shall only apply
to any municipality located in Covington County, Alabama. (Act 94-540, p. 991, Art. I, §1.)...

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45-1-242.20
Section 45-1-242.20 Applicability of Subpart 2. The provisions of this subpart shall
apply only to those portions of Autauga County located outside the corporate boundaries of
the City of Prattville. (Act 96-859, 2nd Sp. Sess., p. 1667, §1.)...
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45-2-244.075
Section 45-2-244.075 Collections and enforcement. The tax authorized to be 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 to this state shall apply fully to
the collection of the tax herein levied, and the Baldwin County Commission, 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 state Department of Revenue has for collection of the state sales tax. The Baldwin County
Commission shall have full authority to employ such special counsel as it deems necessary...

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45-2-244.030
Section 45-2-244.030 Definitions. For the purposes of this subpart, the following terms
shall have the respective meaning ascribed by this section: (1) COUNTY. Baldwin County
which has levied excise taxes pursuant to the provisions of this subpart. (2) GASOLINE. Gasoline,
naphtha, and other liquid motor fuels or any device or substitute therefor commonly used in
internal combustion engines; provided, that such term shall not be held to apply to those
products known commercially as "kerosene oil," "fuel oil," or "crude
oil" when used for lighting, heating, or industrial purposes. (3) MOTOR FUEL. Diesel
oil, tractor fuel, gas oil, distillate or liquefied gas, kerosene, and jet fuel or any substitutes
or devices therefor when sold, distributed, stored, or withdrawn from storage in any county
for use in the operation of any motor vehicle upon the highways of this state. (4) PERSON.
Persons, corporations, copartnerships, companies, agencies, associations, incorporated or
otherwise, singular...
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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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45-10-244.36
Section 45-10-244.36 Applicability of state sales 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, penalties
for failure to pay the tax, the promulgation of the 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 tax authorized
to be levied in Section 45-10-244.32 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 tax statutes that are made...
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45-20-242.57
Section 45-20-242.57 Applicability of parallel 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
45-20-242.51, 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...
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45-20-242.26
Section 45-20-242.26 Applicability of parallel 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, penalties
for failure to pay the tax, the promulgation of the 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 authorized to be levied
in Section 45-20-242.22 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 tax statutes that are made applicable by this...

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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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