45-2-244.076
Section 45-2-244.076 Application 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 45-2-244.072 shall apply to the county tax levied under this subpart. The
county commission shall have and exercise the same powers, duties, and obligations with respect
to the county tax levied under this subpart that are imposed on the state Revenue Commissioner
and department, respectively, by the state tax statutes. All provisions of law from time to
time in effect with respect to the payment, assessment, and...
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45-2-244.106
Section 45-2-244.106 Application 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 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 levied in Section
45-2-244.102 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 subpart...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
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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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45-22-243.36
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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45-26-244.36
Section 45-26-244.36 Application of state statutes. (a) 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 reports, keeping and preserving records, providing for 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. (b)
The Elmore County Commission shall have and exercise the same powers, duties, and obligations
with respect to the tax levied under this subpart that are granted to the Commissioner of
Revenue and Department of Revenue 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...
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45-43-246.66
Section 45-43-246.66 Applicability of 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 subpart shall apply to the tax levied under this subpart. The collection agency
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 incorporated by reference and...
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45-43-246.86
Section 45-43-246.86 Applicability of 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 subpart shall apply to the tax levied pursuant to this subpart. The collection agency
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 subpart, are incorporated...
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45-46-242.05
Section 45-46-242.05 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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