45-39-245.06
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and
directed by the governing body of Lauderdale County as provided in subsection (b), the taxes
herein levied shall be collected by and paid to the Judge of Probate of Lauderdale County
in his or her official capacity. All reports required to be made to the Commissioner of Revenue
of the State of Alabama as to state sales and use taxes under the aforesaid Act 100 of the
1959 Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20
of Title 51 of the Code of Alabama of 1940 and amendments thereto, as to such taxes herein
levied shall also be made to the Judge of Probate of Lauderdale County, Alabama, and as to
the taxes herein levied the Judge of Probate of Lauderdale County, Alabama, shall have and
exercise the same powers, duties, and obligations as are imposed on the Commissioner of Revenue
of the State of Alabama by the aforesaid Act 100 of the 1959 Second Special Session...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.06.htm - 8K - Match Info - Similar pages

45-39-92.46
Section 45-39-92.46 Review of records; rules and regulations; recovery of collection
costs. It shall be the duty of the County Commission of Lauderdale County to enforce this
subpart upon its imposing the tax thereunder, and it shall have the right itself, or its members
or its agents, to examine the books, reports, and accounts of every distributor, storer, or
retail dealer of gasoline or motor fuel on which the tax has been imposed and to make any
and all rules and regulations necessary and proper for the collection of the tax. Provided,
however, upon resolution of the Lauderdale County Commission, the State Department of Revenue
is hereby authorized and directed to collect all taxes now or hereafter levied by the county
under this subpart. The State Department of Revenue shall commence the administration and
collection of the taxes imposed herein no later than the first day of the third month following
the receipt and approval by the Commissioner of Revenue of the resolution...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-92.46.htm - 1K - Match Info - Similar pages

45-39-244.05
Section 45-39-244.05 Cost of collection. The State Department of Revenue shall charge
Lauderdale County for collecting the county tax levied herein, an amount or percentage of
total collections not to exceed 10 percent of the total amount of tax collected hereunder.
Such charge for collecting the tax for the county may be deducted each month from the proceeds
of the tax before certifying the amount thereof due the Florence/Lauderdale Tourism Board
for that month. (Act 86-411, p. 599, §6; Act 2006-377, p. 973, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-244.05.htm - 835 bytes - Match Info - Similar pages

45-26-245.04
Section 45-26-245.04 Collection of taxes; enforcement. The tax imposed by this subpart
shall constitute a debt due Elmore County and may be collected by civil suit, in addition
to all other methods provided by law. The tax, together with interest thereon, shall constitute
and be secured by a lien upon the property of any person from whom the tax is due. All provisions
of the revenue law of this state which apply to the enforcement of liens for taxes due the
state shall apply fully to the collection of the county tax levied herein, and the State Department
of Revenue for the use and benefit of Elmore 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 department has for collection of the state stone severance 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 collection of the tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-245.04.htm - 1K - Match Info - Similar pages

45-33-243.04
Section 45-33-243.04 Collection of taxes; enforcement. The tax authorized to be imposed
by this part shall constitute a debt due Hale County and may be collected by civil suit, in
addition to all other methods provided by law. The tax, together with interest thereon, shall
constitute and be secured by a lien upon the property of any person from whom the tax is due.
All provisions of the revenue law of this state which apply to the enforcement of liens for
taxes due the state shall apply fully to the collection of the county tax levied herein, and
the State Department of Revenue for the use and benefit of Hale County shall collect such
taxes and enforce this part and shall have and exercise for such collection and enforcement
all rights and remedies that this state or department has for collection of the state stone
severance 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 collection of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-243.04.htm - 1K - Match Info - Similar pages

45-11-244.05
Section 45-11-244.05 Collection of taxes. (a) The governing body of the county shall
administer and collect the taxes herein authorized to be levied and collected, or shall cause
such taxes to be administered and collected by the State Department of Revenue or a private
collection agency at the same time and in the same manner as the state sales tax and state
use tax are collected, pursuant to, and in accordance with, the applicable provisions of Sections
11-3-11.2 and 11-3-11.3. Without limiting the generality of the foregoing, the governing body
of the county or other collection agency shall have the same rights, remedies, power, and
authority, including the right to adopt and implement the same procedures, as would be available
to the State Department of Revenue if the taxes herein authorized were being administered,
enforced, and collected by the State Department of Revenue. The governing body of the county
may retain or may pay to the State Department of Revenue or a private...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-244.05.htm - 1K - Match Info - Similar pages

45-11-245.05
Section 45-11-245.05 Collection of taxes. (a) The governing body of the county shall
administer and collect the taxes herein authorized to be levied and collected, or shall cause
such taxes to be administered and collected by the State Department of Revenue or a private
collection agency at the same time and in the same manner as the state sales tax and state
use tax are collected, pursuant to, and in accordance with, the applicable provisions of Sections
11-3-11.2 and 11-3-11.3. Without limiting the generality of the foregoing, the governing body
of the county or other collection agency shall have the same rights, remedies, power, and
authority, including the right to adopt and implement the same procedures, as would be available
to the State Department of Revenue if the taxes herein authorized were being administered,
enforced, and collected by the State Department of Revenue. The governing body of the county
may retain or may pay to the State Department of Revenue or a private...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.05.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

45-14-243.05
Section 45-14-243.05 Collection of tax; enforcement. The tax imposed by this part shall
constitute a debt due Clay 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 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 Clay County shall
collect such tax and enforce this part 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 collection of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-243.05.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