45-22-243.35
Section 45-22-243.35 Collection and enforcement. The tax levied pursuant to this subpart
shall constitute a debt due Cullman 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 Cullman County. (Act 93-705, p. 1349,
§6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.35.htm - 1K - Match Info - Similar pages

45-40-245.02
Section 45-40-245.02 Collection and enforcement. Any tax to be collected pursuant to
this subpart shall constitute a debt due the 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 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 any tax collected
pursuant to this subpart, and the county commission, or its designee, shall collect the tax
and enforce the tax and shall have and exercise for the collection and enforcement all rights
and remedies that the State of Alabama or the State Department of Revenue has for the collection
of the state sales tax. The county commission shall have full authority to employ counsel,
including the county attorney, as it deems necessary from time to time to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.02.htm - 1K - Match Info - Similar pages

45-20-242.56
Section 45-20-242.56 Collection of tax; enforcement. The taxes imposed pursuant to this
subpart shall constitute a debt due Covington County and may be collected by civil suit, in
addition to all other methods provided by law and in this subpart. The taxes, 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 taxes are due or who is required to collect the taxes.
All provisions of the revenue laws of this state which apply to the enforcement of liens for
license taxes due the state shall apply fully to the collection of the county taxes levied
and the State Department of Revenue, for the use and benefit of Covington County shall collect
such taxes 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 and the state use tax. The State Department of Revenue shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.56.htm - 1K - Match Info - Similar pages

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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.04.htm - 1K - Match Info - Similar pages

45-22-243.64
Section 45-22-243.64 Enforcement of subpart; civil suit; taxes a lien. The taxes imposed
by this subpart shall constitute a debt due Cullman County and may be collected by civil suit,
in addition to all other methods provided by law and in this subpart. The taxes, 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 taxes are due or who is required to collect
the taxes. All provisions of the revenue laws of this state which apply to the enforcement
of liens for license taxes due the state shall apply fully to the collection of the county
taxes levied, and the State Department of Revenue for the use and benefit of Cullman County
shall collect such taxes 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 and the use tax. The State Department of Revenue shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.64.htm - 1K - Match Info - Similar pages

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...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.075.htm - 1K - Match Info - Similar pages

45-22-243.06
Section 45-22-243.06 Enforcement. The taxes imposed by this subpart shall constitute
a debt due Cullman County and may be collected by civil suit, in addition to all other methods
provided by law and in this subpart. The taxes, 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 taxes are due or who is required to collect the taxes. All the provisions of
the revenue laws of the state which apply to the enforcement of liens for license taxes due
the state shall apply fully to the collection of the taxes herein levied, and the State Department
of Revenue, for the use and benefit of the county as hereinafter specified, shall collect
such taxes and enforce this subpart and shall have and exercise for such collection and enforcement
all rights and remedies that the State Department of Revenue has for collection of the state
sales tax and the state use tax. The State Department of Revenue shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.06.htm - 1K - Match Info - Similar pages

45-43-246.06
Section 45-43-246.06 Collection and enforcement. The taxes imposed pursuant to this
subpart shall constitute a debt due Lowndes County and may be collected by civil suit, in
addition to all other methods provided by law and in this subpart. The taxes, 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 taxes are due or who is required to collect the taxes.
All provisions of the revenue laws of this state which apply to the enforcement of liens for
license taxes due the state shall apply fully to the collection of the county taxes levied,
and the State Department of Revenue, for the use and benefit of Lowndes County shall collect
such taxes 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 and the state use tax. The State Department of Revenue shall have...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.06.htm - 1K - Match Info - Similar pages

45-43-246.85
Section 45-43-246.85 Collection and enforcement. The tax levied pursuant to this subpart
shall constitute a debt due Lowndes 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 collection agency shall collect the tax,
enforce this subpart, and have and exercise all rights and remedies that the state or the
collection agency has for collection of the state sales and use tax. The collection agency
may employ special counsel as is necessary to enforce collection of the tax levied pursuant
to this subpart and to enforce this subpart. The collection agency shall pay the special counsel
any fees it deems necessary and proper from the proceeds of the tax collected by it for Lowndes
County. (Act 2003-143, p. 445, § 6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.85.htm - 1K - Match Info - Similar pages

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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.05.htm - 1K - Match Info - Similar pages