45-46-242.20
Section 45-46-242.20 Definitions. As used in this subpart, state sales and use tax means the tax imposed by the state sales and use tax statutes including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 2004-287, p. 402, § 2.)...
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45-9-245.01
Section 45-9-245.01 Definitions. As used in this part, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 2006-396, p. 1000, §2.)...
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45-14-243.06
Section 45-14-243.06 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, 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 part when applied to the tax levied in Section 45-14-243.02 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 tax statutes that are made applicable by this part to the...
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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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45-5-246.01
Section 45-5-246.01 Definitions. As used in this section, sales and use tax means a tax imposed by the state sales and use tax statutes and such other acts applicable to Blount County, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 2016-196, §2.)...
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45-6-246.06
Section 45-6-246.06 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Blount 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 part shall apply to the tax authorized under this part. The county shall have and exercise the same powers, duties, and obligations with respect to the tax authorized under this part as imposed by the existing sales and use tax statutes, whether imposed by state statutes or local act. All provisions of the existing sales and use tax statutes...
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11-51-203
Section 11-51-203 Applicability of provisions of state excise or use tax law; collection of tax on vehicles sold by dealers not licensed in Alabama or by licensed dealers who fail to collect sales taxes; fees. (a) All taxes levied or assessed by any municipality pursuant to the provisions of Section 11-51-202 shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, provisions, rules and regulations promulgated under the Alabama Administrative Procedure Act, direct pay permit and drive-out certificate procedures, statutes of limitation, penalties, fines, punishments, and deductions for the corresponding state tax as are provided by Section 40-2A-7 and Article 2 of Chapter 23 of Title 40, except where inapplicable or where otherwise provided in this article. (b) Notwithstanding the provisions of subsection (a), the tax provided in Section 11-51-202 on any automotive vehicle, truck trailer, trailer, semitrailer, or travel trailer required to be licensed with...
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45-18-243.01
Section 45-18-243.01 Relation to state statutes. As used in this part, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 98-131, p. 192, §2.)...
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45-20-242.26
Section 45-20-242.26 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, 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 this subpart when applied to the tax authorized to be levied in Section 45-20-242.22 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...
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45-27-245.60
Section 45-27-245.60 Definitions. As used in this subpart, sales and use tax means a tax imposed by the state sales and use tax statutes and such other acts applicable to Escambia County, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-37, 40-23-60, 40-23-61, 40-23-62, and Section 40-23-63. (Act 2017-272, §2.)...
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