45-20-172.07
Section 45-20-172.07 Cost to constitute weed liens; report to revenue commissioner; amounts
to be included in tax bills; collection. The confirmed cost of abatement shall hereinafter
be referred to as a weed lien and thus made and confirmed shall constitute a weed lien on
the property for the amount of the weed lien. After confirmation of the reports, a copy shall
be turned over to the Revenue Commissioner of Covington County who, under the optional method
of taxation, is charged with the collection of the city's municipal taxes pursuant to Sections
11-51-40 through 11-51-74. Whereupon it shall be the duty of the county revenue commissioner
to add the amounts of any weed lien to the next regular bills for taxes levied against the
respective lots and parcels of land, and thereafter any weed liens shall be collected at the
same time and in the same manner as ordinary municipal ad valorem taxes are collected, and
shall be subject to the same penalties and the same procedure under...
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45-27-245.65
Section 45-27-245.65 Application of state statutes. All existing provisions of the sales and
use tax statutes, whether imposed by state statutes or local act applicable to Escambia 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 subpart shall apply to the
tax levied under this subpart. Escambia County shall have and exercise the same powers, duties,
and obligations with respect to the tax levied under this subpart as imposed by the existing
sales and use tax statutes, whether imposed by state statutes or local act applicable to Escambia
County. All provisions of the existing sales and use tax statutes that are made applicable
by this subpart to the tax levied under this subpart, and...
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45-3-171.14
Section 45-3-171.14 Cost of constitute weed lines; report to revenue commissioner; amounts
to be included in tax bills; collection. The confirmed cost of abatement shall hereinafter
be referred to as a weed lien and thus made and confirmed shall constitute a weed lien on
the property for the amount of the weed lien. After confirmation of the reports, a copy shall
be turned over to the Revenue Commissioner of Barbour County who, under the optional method
of taxation, is charged with the collection of the city's municipal taxes pursuant to Sections
11-51-40 through 11-51-74. Whereupon it shall be the duty of the county revenue commissioner
to add the amounts of any weed lien to the next regular bills for taxes levied against the
respective lots and parcels of land, and thereafter any weed liens shall be collected at the
same time and in the same manner as ordinary municipal ad valorem taxes are collected, and
shall be subject to the same penalties and the same procedure under foreclosure...
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45-4-244.46
Section 45-4-244.46 Application of state statutes. All existing provisions of the sales and
use tax statutes, whether imposed by state statutes or local act applicable to Bibb 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, adopting 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 subpart shall apply to the
tax levied under this subpart. The county shall have and exercise the same powers, duties,
and obligations with respect to the tax levied under this subpart as imposed by the existing
sales and use tax statutes, whether imposed by state statutes or local acts applicable to
the county. All provisions of the existing sales and use tax statutes that are made applicable
by this subpart to the tax levied under this subpart, including any...
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45-22-243.07
Section 45-22-243.07 Application of state statutes. All provisions of the state sales tax statutes
with respect to payment, assessment, and collection of the state sales tax, making of monthly
reports and keeping and preserving records with respect thereto, interest after the due date
of the tax, penalties for failure to pay the tax, make reports or otherwise comply with the
state sales tax statutes, 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 sales taxes levied in Section 45-22-243.01,
shall apply to the sales taxes levied in Section 45-22-243.01, and all provisions of the state
use tax statutes with respect to payment, assessment, and collection of the state use tax,
making quarterly reports and keeping and preserving records with respect thereto, interest
after the due date of the state use tax, penalties for...
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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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45-41-244.57
Section 45-41-244.57 Applicability of state provisions. All provisions of the state sales tax
statutes with respect to payment, assessment, and collection of the state sales tax, making
of monthly reports and keeping and preserving records with respect thereto, interest after
the due date of the tax, penalties for failure to pay the tax, make reports or otherwise comply
with the state sales tax statutes, 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 sales taxes authorized to
be levied in Section 45-41-244.51, shall apply to the sales taxes authorized to be levied
in Section 45-41-244.51; and all provisions of the state use tax statutes with respect to
payment, assessment, and collection of the state use tax, making quarterly reports and keeping
and preserving records with respect thereto, interest after the due date...
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45-44A-40.05
Section 45-44A-40.05 Objections; collection. At the time fixed for receiving and considering
the report, the city council shall hear the same, together with objections which may be raised
by any property owners liable to be assessed for the work in abating the nuisance and thereupon
make modifications in the report as they deem necessary, after which by motion or resolution
the report shall be confirmed. The amounts of the cost for abating the nuisance on the various
parcels of land mentioned in the report shall constitute a lien on the property. After confirmation
of the report, a copy shall be provided to the appropriate officials or employees of the county
who are charged with the collection of taxes or assessments, and it shall be the duty of the
official or employee to add the amounts of the lien to the next assessment for ad valorem
taxes levied against the land. Thereafter the amounts shall be collected at the same time
and in the same manner as ad valorem taxes are collected,...
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45-11-247.04
Section 45-11-247.04 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR
SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The tax levied
by this part shall constitute a debt due Chilton 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 part, 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 part and to enforce
this part. The department shall pay the special counsel any fees it deems necessary and proper
from the proceeds of the tax collected by it for Chilton County. (Act 96-631, p. 1003, §6.)...

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45-32-246.03
Section 45-32-246.03 Applicability of state provisions; exemptions. (a) The taxes levied by
this part shall be subject to all definitions, exemptions, proceedings, rules, regulations,
requirements, fines, penalties, punishments, and deductions as are provided in the state sales
tax law and the state use tax law, as amended, and all acts supplementary thereto, except
where inapplicable or where herein otherwise provided, all of which are adopted and made a
part hereof by reference, including the provisions for the enforcement and collection thereof.
The tax levied herein shall be added to the sales price of property sold, and shall be collected
from the purchaser, so that the impact of the tax shall be on the consumer rather than on
the retailer. (b) Exempted from this part are the gross proceeds of the sale of machines in
Greene County used in mining, compounding, processing, and manufacturing of tangible personal
property; provided, that the term machines, as herein used, shall...
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