45-44-242.07
Section 45-44-242.07 Enforcement. The county commission shall enforce this part and
may examine the books, reports, and accounts of every distributor, retail dealer, or storer
of gasoline or motor fuel on which the tax has been imposed. The county commission may make
any and all rules and regulations deemed necessary and proper for the collection of the tax.
Upon a resolution of the county commission, the State Department of Revenue may collect the
tax imposed by the county pursuant to this part. All persons, firms, businesses, and corporations
owing the tax shall pay it to the Department of Revenue and the payment shall be a full and
complete discharge of all liability for the tax owed the county. The Department of Revenue
shall promulgate reasonable rules and regulations to facilitate the orderly and efficient
collection of the tax imposed pursuant to this part. The Department of Revenue may recover
all costs of collecting the tax, not to exceed five percent of the proceeds and shall...
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45-46-242.02
Section 45-46-242.02 Payment of tax. The tax levied by the county commission pursuant
to this subpart shall be collected by the State Department of Revenue or otherwise as provided
by resolution of the county commission at the same time and in the same manner as state sales
and use taxes are collected. On or prior to the date the tax is due, each person subject to
the tax shall file with the department a report in the form prescribed by the department.
The report shall set forth, with respect to all sales and business transactions that are required
to be used as a measure of the tax levied pursuant to this subpart, a correct statement of
the gross proceeds of all the sales and gross receipts of all business transactions. The report
shall also include items of information pertinent to the tax as the department may require.
Any person subject to the tax levied pursuant to this subpart may defer reporting credit sales
until after their collection, and in that event, the person shall...
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45-6-242.20
Section 45-6-242.20 Additional sales and use tax; collection, distribution, and use
of proceeds. (a) This section shall only apply to Bullock 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, 40-23-3, 40-23-4, 40-23-60,
40-23-61, 40-23-62, and 40-23-63. (c) The County Commission of Bullock County may levy, in
addition to all other taxes, including, but not limited to, municipal gross receipts license
taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts, including
the sale of items and property by persons who are not engaged in the business of retail sales
or casual sales. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this section. Notwithstanding the foregoing, the amount authorized to be levied...

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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.)...
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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.)...
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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.)...
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40-7-23
Section 40-7-23 Assessment of escaped taxes; avoidance of penalty; notice and collection.
(a) Whenever the tax assessor, county revenue commissioner, or other assessing official shall
discover that any property, including any improvements on real estate assessed as vacant property,
has escaped taxation in any assessment within five years next preceding the current year,
he shall list, return, and value said property for assessment for the years during which same
has escaped taxation and shall also endorse on such returns the year or years for which the
property has escaped taxation and, except as provided in subsection (b) hereinafter, the accrual
of a penalty of 10 percent of the taxes assessed thereon for each year. (b) Any taxpayer who
escaped assessment of tangible personal property for taxable years ending on or before September
30, 1988 shall not have accrued to his account the 10 percent penalty, provided: (1) He files
a proper tax return and assesses such property not later...
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45-1-243.08
Section 45-1-243.08 Charge of State Department of Revenue; disposition of tax proceeds.
The State Department of Revenue shall charge the county, for collecting the taxes authorized
to be levied herein, the costs of the department in collecting the taxes; provided such charge
shall not, in any event, exceed five percent of the total amount of the taxes collected hereunder.
Such charge for collecting the taxes for the county may be deducted each month from the tax
proceeds collected before the amount of the proceeds due the county for that month is certified
as provided in this section. The commissioner shall pay into the State Treasury all
taxes collected under this subpart, as such taxes are received by the State Department of
Revenue; and on or before the first of each successive month (commencing with the month next
succeeding the month in which the department makes the first collection of any of the taxes
authorized to be levied hereunder) the commissioner shall certify to the state...
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45-10-244.08
Section 45-10-244.08 Charge of State Department of Revenue: its disposition of tax proceeds.
The State Department of Revenue shall charge the county, for collecting the taxes authorized
to be levied herein, the costs of the department in collecting the taxes; provided such charge
shall not, in any event, exceed five percent of the total amount of the taxes collected hereunder.
Such charge for collecting the taxes for the county may be deducted each month from the tax
proceeds collected before the amount of the proceeds due the county for that month is certified
as provided in this section. The commissioner shall pay into the State Treasury all
taxes collected under this subpart, as such taxes are received by the State Department of
Revenue; and on or before the first of each successive month (commencing with the month next
succeeding the month in which the department makes the first collection of any of the taxes
authorized to be levied hereunder) the commissioner shall certify to the...
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45-26-244.07
Section 45-26-244.07 Charge for collection. (a) The department shall charge Elmore County
for collecting the tax levied under this subpart in an amount or percentage of total collections
as may be agreed upon by the commissioner and the Elmore County Commission. The charge shall
not exceed five percent of the total amount of the tax collected in the county. The charge
may be deducted each month from the gross revenues from the tax before certification of the
amount of the proceeds due Elmore County for that month. The Commissioner of Revenue shall
pay into the State Treasury all amounts collected under this subpart, as the tax is received
by the department on or before the first day of each successive month. The commissioner shall
certify to the Comptroller the amount collected and paid into the State Treasury for the benefit
of Elmore County during the month immediately preceding the certification. The Comptroller
shall issue a warrant each month payable to the County Treasurer of...
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