45-21-242.17
Section 45-21-242.17 Applicability of state statutes. All provisions of the state sales and
use tax statutes with respect to payment, assessment, and collection of the state 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
and use tax, and the administration and enforcement of the state sales and use tax statutes,
which are not inconsistent with the provisions of this part when applied to the tax levied
in Section 45-21-242.11 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 and use tax statutes that are made applicable by this...
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45-22-243.36
Section 45-22-243.36 Application of state statutes. All provisions of the state sales and use
tax statutes with respect to the payment, assessment, and collection of the state 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 state sales and use tax, and the
administration and enforcement of the state sales and use tax statutes which are not inconsistent
with this subpart shall apply to the tax levied pursuant to this subpart. The State Commissioner
of Revenue and the department shall have and exercise the same powers, duties, and obligations
with respect to the tax levied pursuant to this subpart that are imposed on the commissioner
and department by the state sales and use tax statutes. All provisions of the state sales
and use tax statutes that are made applicable by this subpart to the tax levied pursuant to
this subpart, and to the administration and enforcement of this...
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45-24-243.06
Section 45-24-243.06 Applicability of parallel state provisions. All provisions of the state
sales and use tax statutes with respect to the payment, assessment, and collection of the
state 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 state sales
and use tax, and the administration and enforcement of the state sales and use tax statutes
which are not inconsistent with this part shall apply to the tax levied under this part. The
collection agency shall have and exercise the same powers, duties, and obligations with respect
to the tax levied under this part that are imposed on the commissioner and department by the
state sales and use tax statutes. All provisions of the state sales and use tax statutes that
are made applicable by this part to the tax levied under this part, and to the administration
and enforcement of this part, are incorporated by reference and made a...
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45-26-244.06
Section 45-26-244.06 Application of state statutes. All provisions of the state sales and use
tax statutes with respect to the payment, assessment, and collection of the state 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 state sales and use tax, and the
administration and enforcement of the state sales and use tax statutes which are not inconsistent
with this subpart shall apply to the tax levied under this subpart. The State Commissioner
of Revenue and the department shall have and exercise the same powers, duties, and obligations
with respect to the tax levied under this subpart that are imposed on the commissioner and
department by the state sales and use tax statutes. All provisions of the state sales and
use tax statutes that are made applicable by this subpart to the tax levied under this subpart,
and to the administration and enforcement of this subpart, are...
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45-26-244.36
Section 45-26-244.36 Application of state statutes. (a) All provisions of the state sales and
use tax statutes with respect to the payment, assessment, and collection of the state sales
and use tax, making reports, keeping and preserving records, providing for penalties for failure
to pay the tax, promulgating rules and regulations with respect to the state sales and use
tax, and the administration and enforcement of the state sales and use tax statutes which
are not inconsistent with this subpart shall apply to the tax levied under this subpart. (b)
The Elmore County Commission shall have and exercise the same powers, duties, and obligations
with respect to the tax levied under this subpart that are granted to the Commissioner of
Revenue and Department of Revenue by the state sales and use tax statutes. All provisions
of the state sales and use tax statutes that are made applicable by this subpart to the tax
levied under this subpart, and to the administration and enforcement of this...
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45-35-244.02
Section 45-35-244.02 Provisions of states sales tax statutes applicable. (a) Unless otherwise
provided for herein or where the context herein clearly indicated a different interpretation,
the taxes levied in Section 45-35-244.01 shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties,
fines, punishments, and deductions that are applicable to the taxes levied by the state sales
tax statutes, except where inapplicable or where herein otherwise provided, including all
provisions of the state sales tax statutes for enforcement and collection of taxes. (b) Sales
taxes levied in Section 45-35-244.01 shall be due and payable in monthly installments on or
before the 20th day of the month next succeeding the month in which the tax accrues. All taxes
levied in this subpart shall be paid to and collected by the Houston County Commission, or
its designee, at the same time as state sales tax is due to be paid to...
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45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a) This
section shall apply only to Jackson County. (b) 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 Jackson County, 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 Section 40-23-63. (c) Subject to the outcome of the referendum provided
for herein, the County Commission of Jackson County may, upon a majority vote of the members,
levy, in addition to all other taxes, including, but not limited to, county and municipal
gross receipts license taxes, a privilege license tax in an amount up to one cent against
each dollar of gross sales or gross receipts. The gross receipts of any business and the gross
proceeds of all sales which are presently exempt under the state sales and use tax statutes
are exempt from the tax authorized by this section. (d) The tax levied by...
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45-43-246.36
Section 45-43-246.36 Applicability of state provisions. All provisions of the state sales and
use tax statutes with respect to payment, assessment, and collection of the state sales and
use 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 and use tax, and the administration and enforcement of the state sales and use
tax statutes, which are not inconsistent with this subpart when applied to the tax levied
in Section 45-43-246.32 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 and use tax statutes that are made applicable...
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45-43-246.66
Section 45-43-246.66 Applicability of state provisions. All provisions of the state sales and
use tax statutes with respect to the payment, assessment, and collection of the state 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 state sales and use tax, and
the administration and enforcement of the state sales and use tax statutes which are not inconsistent
with this subpart shall apply to the tax levied under this subpart. The collection agency
shall have and exercise the same powers, duties, and obligations with respect to the tax levied
under this subpart that are imposed on the commissioner and department by the state sales
and use tax statutes. All provisions of the state sales and use tax statutes that are made
applicable by this subpart to the tax levied under this subpart, and to the administration
and enforcement of this subpart, are incorporated by reference and...
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45-43-246.86
Section 45-43-246.86 Applicability of state provisions. All provisions of the state sales and
use tax statutes with respect to the payment, assessment, and collection of the state 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 state sales and use tax, and
the administration and enforcement of the state sales and use tax statutes which are not inconsistent
with this subpart shall apply to the tax levied pursuant to this subpart. The collection agency
shall have and exercise the same powers, duties, and obligations with respect to the tax levied
pursuant to this subpart that are imposed on the commissioner and department by the state
sales and use tax statutes. All provisions of the state sales and use tax statutes that are
made applicable by this subpart to the tax levied pursuant to this subpart, and to the administration
and enforcement of this subpart, are incorporated...
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