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

45-46-242.24
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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.24.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

45-2-244.105
Section 45-2-244.105 Collections and enforcement. The tax 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 this state shall apply fully to the collection of the tax herein
levied, and the State Department of Revenue, 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 department has for collection
of the state sales tax. The State Department of Revenue shall have full authority to employ
such special counsel as it deems necessary from time to time to enforce...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.105.htm - 1K - Match Info - Similar pages

45-10-244.35
Section 45-10-244.35 Enforcement; civil suit; taxes a lien. The tax authorized to be imposed
by this subpart shall constitute a debt due Cherokee 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 State Department of Revenue, for the use
and benefit of Cherokee 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 department has for collection of the state sales tax. The State Department of Revenue
shall have full authority to employ such special counsel as it deems necessary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.35.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

45-41-244.25
Section 45-41-244.25 Taxes constitute debt. The taxes imposed by this subpart shall constitute
a debt due Lee 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 Lee 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 have full authority to employ such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.25.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

45-1-243.06
Section 45-1-243.06 Enforcement of this subpart; taxes a lien. The taxes authorized to be imposed
by this subpart shall constitute a debt due the 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 authorized to be levied, and the State Department of Revenue, for the use and benefit
of the county, 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-243.06.htm - 1K - Match Info - Similar pages

45-10-244.06
Section 45-10-244.06 Enforcement of this subpart; civil suit; taxes a lien. The taxes authorized
to be imposed by this subpart shall constitute a debt due the 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 authorized to be levied, and the State Department of Revenue, for the use
and benefit of the county, 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.06.htm - 1K - Match Info - Similar pages