45-18-243.06
Section 45-18-243.06 Applicability of parallel state provisions. All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the state sales and use tax, and the administration and enforcement of the state sales and use tax statutes which are not inconsistent with this part shall apply to the tax levied under this part. The State Commissioner of Revenue and the department shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this part that are imposed on the commissioner and department by the state sales and use tax statutes. All provisions of the state sales and use tax statutes that are made applicable by this part to the tax levied under this part, and to the administration and enforcement of this part, are...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-243.06.htm - 1K - Match Info - Similar pages
45-19-243.06
Section 45-19-243.06 Applicability of parallel state provisions. All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the state sales and use tax, and the administration and enforcement of the state sales and use tax statutes which are not inconsistent with this part shall apply to the tax levied under this part. The State Commissioner of Revenue and the department shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this part that are imposed on the commissioner and department by the state sales and use tax statutes. All provisions of the state sales and use tax statutes that are made applicable by this part to the tax levied under this part, and to the administration and enforcement of this part, are...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-243.06.htm - 1K - Match Info - Similar pages
45-24-243.06
Section 45-24-243.06 Applicability of parallel state provisions. All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the state sales and use tax, and the administration and enforcement of the state sales and use tax statutes which are not inconsistent with this part shall apply to the tax levied under this part. The collection agency shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this part that are imposed on the commissioner and department by the state sales and use tax statutes. All provisions of the state sales and use tax statutes that are made applicable by this part to the tax levied under this part, and to the administration and enforcement of this part, are incorporated by reference and made a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-243.06.htm - 1K - Match Info - Similar pages
45-11-247.05
Section 45-11-247.05 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the state sales and use tax, and the administration and enforcement of the state sales and use tax statutes which are not inconsistent with this part shall apply to the tax levied under this part. The State Commissioner of Revenue and the department shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this part that are imposed on the commissioner and department by the state sales and use tax statutes. All provisions of the state sales and use tax statutes that are made applicable by this part...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-247.05.htm - 1K - Match Info - Similar pages
45-5-246.06
Section 45-5-246.06 Applicability of other sales and use tax provisions. All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Blount County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the sales and use tax, and the administration and enforcement of the sales and use taxes which are not inconsistent with this part shall apply to the tax authorized under this part. The county shall have and exercise the same powers, duties, and obligations with respect to the tax authorized under this part as imposed by the existing sales and use tax statutes, whether imposed by state statutes or local act. All provisions of the existing sales and use tax statutes that are made applicable by this part, and the administration and enforcement of this part, are...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-246.06.htm - 1K - Match Info - Similar pages
45-18-242.10
Section 45-18-242.10 Application of state statutes. All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports and keeping and preserving records with respect thereto, interest after due date of tax, and compliance generally with the state lodging tax statutes, the rules and regulations promulgated with respect to the state lodging tax and the administration and enforcement of the state lodging tax statutes, which are not inconsistent with this part when applied to the tax levied by this part, shall apply to the county tax levied hereby. The agency shall have and exercise the same powers, duties, and obligations with respect to the county tax levied hereby as are imposed on the Commissioner of Revenue of the state and the department, respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes that are made applicable by this part to the county tax levied hereby...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-242.10.htm - 1K - Match Info - Similar pages
45-40-244.10
Section 45-40-244.10 Application of state statutes. All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports and keeping and preserving records with respect thereto, interest after due date of tax, and compliance generally with the state lodging tax statutes, the rules and regulations promulgated with respect to the state lodging tax, and the administration and enforcement of the state lodging tax statutes, which are not inconsistent with this part when applied to the tax levied by this part, shall apply to the county tax levied hereby. The agency shall have and exercise the same powers, duties, and obligations with respect to the county tax levied hereby as are imposed on the Commissioner of Revenue of the state and the department, respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes that are made applicable by this part to the county tax levied hereby...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-244.10.htm - 1K - Match Info - Similar pages
45-22-242.10
Section 45-22-242.10 Application of state statutes. All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports, and keeping and preserving records with respect thereto, interest after due date of tax; make reports, or otherwise comply with the state lodging tax statutes, the promulgation of rules and regulations with respect to the state lodging tax, and the administration and enforcement of the state lodging tax statutes, which are not inconsistent with this part when applied to the tax levied by this part, shall apply to the county tax levied. The commissioner of revenue and the department shall have and exercise the same powers, duties, and obligations with respect to the county taxes levied as are imposed on the commissioner and the department, respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes that are made applicable to this part to the county taxes...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-242.10.htm - 1K - Match Info - Similar pages
45-39-244.03
Section 45-39-244.03 Application of state statutes. All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports and keeping and preserving records with respect thereto, interest after due date of tax; make reports, or otherwise; the promulgation of rules and regulations with respect to the state lodging tax; and the administration and enforcement of the state lodging tax statutes, which are not inconsistent with this part when applied to the tax levied by this part, shall apply to the county tax levied. The Commissioner of Revenue and the State Department of Revenue shall have and exercise the same powers, duties, and obligations with respect to the county taxes levied as are imposed on the commissioner and the department, respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes that are made applicable to this part to the county taxes levied and to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-244.03.htm - 1K - Match Info - Similar pages
45-41-242.03
Section 45-41-242.03 Application of state statutes. All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports and keeping and preserving records with respect thereto, interest after due date of tax; make reports, or otherwise; the promulgation of rules and regulations with respect to the state lodging tax; and the administration and enforcement of the state lodging tax statutes, which are not inconsistent with this article when applied to the tax levied by this article, shall apply to the county tax levied. The Commissioner of Revenue and the State Department of Revenue shall have and exercise the same powers, duties, and obligations with respect to the county taxes levied as are imposed on the commissioner and the department, respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes that are made applicable to this article to the county taxes levied and to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-242.03.htm - 1K - Match Info - Similar pages
|