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...
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45-4-244.45
Section 45-4-244.45 Collection and enforcement. The tax levied by this subpart shall
constitute a debt due Bibb 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 may appoint an agent or agents to collect
the tax and shall enforce this subpart and shall have and may exercise all rights and remedies
otherwise currently applicable or which may be provided for in the future for the collection
of the sales and use taxes in the county. The county may adopt any rules necessary to provide
for the collection and administration of the tax. (Act 2019-332, §6.)...
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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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45-27-245.64
Section 45-27-245.64 Collection and enforcement. The tax levied by this subpart shall
constitute a debt due Escambia 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. Escambia County shall collect the tax, enforce
this subpart, 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 sales and use taxes in
Escambia County. (Act 2017-272, §6.)...
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45-17-243.05
Section 45-17-243.05 Enforcement of this act; civil suit; taxes a lien. The taxes authorized
to be imposed by this part shall constitute a debt due the county and may be collected by
civil suit, in addition to all other methods provided by law and in this part. The taxes,
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 taxes are due or who is required to
collect the taxes. All the provisions of the revenue laws of the state which apply to the
enforcement of liens for license taxes due the state shall apply fully to the collection of
the taxes herein authorized to be levied. The governing body of the county shall have full
authority to employ such special counsel as it deems necessary from time to time to enforce
collection of the taxes authorized to be levied by this part and otherwise to enforce the
provisions of this part, including the institution, prosecution, and defense of any...
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45-19-244.04
Section 45-19-244.04 Collection of taxes; enforcement. The taxes imposed by this part
shall constitute a debt due Coosa County and may be collected by civil suit, in addition to
all other methods provided by law. The taxes, together with interest thereon, shall constitute
and be secured by a lien upon the property of any person from whom the taxes are 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 taxes levied herein, and the
State Department of Revenue for the use and benefit of Coosa County shall collect the taxes
and enforce this part and shall have and exercise for the 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 special counsel as
it deems necessary to enforce collection of the taxes levied by this part, and...
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45-20-242.56
Section 45-20-242.56 Collection of tax; enforcement. The taxes imposed pursuant to this
subpart shall constitute a debt due Covington County and may be collected by civil suit, in
addition to all other methods provided by law and in this subpart. The taxes, 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 taxes are due or who is required to collect the taxes.
All provisions of the revenue laws of this state which apply to the enforcement of liens for
license taxes due the state shall apply fully to the collection of the county taxes levied
and the State Department of Revenue, for the use and benefit of Covington 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 the department has for collection of the state
sales tax and the state use tax. The State Department of Revenue shall...
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45-47-244.26
Section 45-47-244.26 Collection of tax; enforcement. The taxes imposed by this subpart
shall constitute a debt due Marion County and may be collected by civil suit, in addition
to all other methods provided by law and in this subpart. The taxes, 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 taxes are due or who is required to collect the taxes. 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 taxes herein levied,
and the State Department of Revenue, for the use and benefit of Marion 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 the department has for collection of the state
sales tax and the state use tax. The State Department of Revenue shall have...
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45-1-243.06
Section 45-1-243.06 Enforcement of this subpart; taxes a lien. The taxes authorized
to be imposed by this subpart shall constitute a debt due the county and may be collected
by civil suit, in addition to all other methods provided by law and in this subpart. The taxes,
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 taxes are due or who is required to
collect the taxes. All the provisions of the revenue laws of the state which apply to the
enforcement of liens for license taxes due the state shall apply fully to the collection of
the taxes herein authorized to be levied, and the State Department of Revenue, for the use
and benefit of the county, shall collect such taxes and enforce this subpart and shall have
and exercise for such collection and enforcement all rights and remedies that the State Department
of Revenue has for collection of the state sales tax and the state use tax. The...
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45-37-249.06
Section 45-37-249.06 Taxes constitute debt. The taxes authorized to be levied by this
part shall a due the county. Such taxes, together with any interest and penalties permitted
by law, shall constitute and be secured by a lien upon the property of any person from whom
the tax or taxes are due or that is required to collect the tax or taxes. (Act 2015-226, §7.)...

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