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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45-21-241.25
Section 45-21-241.25 Application of state statutes. All provisions of the state sales and use
tax statutes with respect to payment, assessment, and collection of the state tax, making
of reports, and keeping and preserving records with respect thereto, penalties for failure
to pay the tax, the promulgation of 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 subpart when applied to the tax levied in Section 45-21-241.21
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
and use tax statutes that are made applicable by this subpart to...
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45-21-242.17
Section 45-21-242.17 Applicability of state statutes. All provisions of the state sales and
use tax statutes with respect to payment, assessment, and collection of the state tax, making
of reports and keeping and preserving records with respect thereto, penalties for failure
to pay the tax, the promulgation of 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 the provisions of this part when applied to the tax levied
in Section 45-21-242.11 shall apply to the county tax levied under this part. 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 part that are imposed on
such commissioner and department, respectively, by the state tax statutes. All provisions
of the state sales and use tax statutes that are made applicable by this...
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45-41-244.26
Section 45-41-244.26 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 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 in Section 45-41-244.20, 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 with the state...
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45-43-246.07
Section 45-43-246.07 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 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 45-43-246.01,
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 with the...
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45-22-243.36
Section 45-22-243.36 Application of state statutes. 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 subpart shall apply to the tax levied pursuant to this subpart. The State Commissioner
of Revenue and the department shall have and exercise the same powers, duties, and obligations
with respect to the tax levied pursuant to this subpart 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 subpart to the tax levied pursuant to
this subpart, and to the administration and enforcement of this...
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45-26-244.06
Section 45-26-244.06 Application of state statutes. 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 subpart shall apply to the tax levied under this subpart. 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 subpart 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 subpart to the tax levied under this subpart,
and to the administration and enforcement of this subpart, are...
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45-27-245.65
Section 45-27-245.65 Application of state statutes. All existing provisions of the sales and
use tax statutes, whether imposed by state statutes or local act applicable to Escambia 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 subpart shall apply to the
tax levied under this subpart. Escambia County shall have and exercise the same powers, duties,
and obligations with respect to the tax levied under this subpart as imposed by the existing
sales and use tax statutes, whether imposed by state statutes or local act applicable to Escambia
County. All provisions of the existing sales and use tax statutes that are made applicable
by this subpart to the tax levied under this subpart, and...
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45-4-244.46
Section 45-4-244.46 Application of state statutes. All existing provisions of the sales and
use tax statutes, whether imposed by state statutes or local act applicable to Bibb 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, adopting 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 subpart shall apply to the
tax levied under this subpart. The county shall have and exercise the same powers, duties,
and obligations with respect to the tax levied under this subpart as imposed by the existing
sales and use tax statutes, whether imposed by state statutes or local acts applicable to
the county. All provisions of the existing sales and use tax statutes that are made applicable
by this subpart to the tax levied under this subpart, including any...
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45-40-245.03
Section 45-40-245.03 Application of state statutes. All provisions of the state sales tax statutes
with respect to the payment, assessment, and collection of the state sales tax, making of
reports and keeping and preserving of records with respect thereto, penalties for failure
to pay the tax, 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 shall apply to any tax collected pursuant
to this subpart. The county commission, and its designee, shall have and exercise the same
powers, duties, and obligations with respect to any county tax levied that are imposed upon
and exercised by the Commissioner of Revenue and the State Department of Revenue, respectively,
by the sales tax statutes. All provisions of the state sales tax statutes that are made applicable
by this subpart to any tax levied and to the administration and...
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