45-21-242.16
Section 45-21-242.16 Enforcement of liens for license taxes due. The tax imposed by
this part shall constitute a debt due Crenshaw 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 Crenshaw
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 and use tax. The State Department of Revenue shall have full
authority to employ such special counsel as it deems necessary from time to time...
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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...
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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.)...
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45-21-242.04
Section 45-21-242.04 Collection and enforcement; tobacco stamps; monthly report. It
shall be the duty of the Crenshaw County Commission to enforce this part and it shall have
the right to examine the books, reports, and accounts of every dealer, storer, or distributor
engaged in the business for which the tax is levied and to make all rules and regulations
for the collection of the tax. Upon resolution of the Crenshaw County Commission, the State
Department of Revenue is authorized to collect all taxes levied by Crenshaw County under this
part. The resolution must be received and approved by the State Department of Revenue at least
two months prior to the effective date of the collection and administration of the tax. The
tax authorized shall be paid by affixing stamps as required for the payment of the tax imposed
by Sections 40-25-1 to 40-25-28, inclusive. In accordance with subsection (q) of Section
40-25-2, in the event the aforementioned tobacco stamps are not available for...
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45-34-242.03
Section 45-34-242.03 Enforcement; tobacco stamps; reporting. It shall be the duty of
the County Commission of Henry County to enforce this part 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 dealer, storer, or distributor engaged in the business for which the
tax is hereby levied and to make any and all rules and regulations necessary and proper for
the collection of such tax. Upon resolution of the Henry 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 part. The resolution must be submitted, received, and approved by
the State Department of Revenue at least two months prior to the effective date of the collection
and administration of this tax by the State Department of Revenue as set by the Henry County
Commission. The tax hereby authorized shall be paid by affixing...
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45-16-243.01
Section 45-16-243.01 Collection of tax; enforcement. The tax authorized to be levied
by this part shall be collected by Coffee County in the same manner and subject to the same
exemptions as the state lodging tax as provided in Chapter 26, Title 40. The tax herein levied
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 county shall receive the tax, enforce this
part, and have and exercise all rights and remedies otherwise currently applicable or which
may be provided for in the future for the collection of the state lodging tax by the Department
of Revenue. (Act 2019-171, §3.)...
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45-2-243
Section 45-2-243 Designees; compensation; powers. (a) The Baldwin County Commission
and any municipality located in Baldwin County, if authorized by resolution or ordinance duly
adopted by the Baldwin County Commission or the governing body of the municipality, may enter
into agreements by which a designee may administer and enforce any tax or license enacted
by the county or a municipality, and collect the taxes and license fees due thereunder or,
in the case of a county levied tax or license, the county commission may by resolution duly
adopted, administer, collect, and enforce any county levied tax or license fee. For purposes
of this section, a designee means any entity, person, or corporation, including, but
not limited to, the State Department of Revenue, designated by resolution or ordinance of
the Baldwin County Commission or a municipality to act for or on behalf of the county or municipality.
A county or a municipality may agree to pay the designee compensation for its...
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45-30-245.32
Section 45-30-245.32 Enforcement. It shall be the duty of the County Commission of Franklin
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 dealer, storer, or distributor engaged in the business for which the tax is hereby levied
and to make any and all rules and regulations necessary and proper for the collection of such
tax. Provided, however, upon resolution of the Franklin 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 tax hereby levied shall be paid by affixing stamps as
is required for the payment of the tax imposed by Section 40-25-1 through Section
40-25-28. The State Department of Revenue, if requested by resolution of the Franklin County
Commission, to collect all county privilege licenses or taxes specified in Section...

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11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may,
upon request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of
Section 40-12-4, or any general, special, or local act of the Legislature, shall parallel
the corresponding state tax levy, except for the rate of tax, and shall be subject to all
definitions, exceptions, exemptions, proceedings, requirements, provisions, rules, regulations,...

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