45-38-243.03
Section 45-38-243.03 Collection of taxes; rules and regulations. The State Department of Revenue,
if requested by resolution of the Lamar County Commission, to collect all county privilege
licenses or taxes specified in Section 45-38-243, for as long as the department is requested
to collect the levies, is hereby authorized to promulgate and enforce rules and regulations
to effectuate the purposes of this part. All such rules and regulations duly promulgated shall
have the force and effect of law. (Act 89-473, p. 992, §4.)...
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45-47-245.03
Section 45-47-245.03 Collection of taxes; rules and regulations. The State Department of Revenue,
if requested by resolution of the Marion County Commission, to collect all county privilege
licenses or taxes specified in Section 45-47-245, for as long as the department is requested
to collect the levies, is hereby authorized to promulgate and enforce rules and regulations
to effectuate the purposes of this part. All such rules and regulations duly promulgated shall
have the force and effect of law. (Act 88-561, p. 878, § 4; Act 88-619, p. 961, § 4; Act
88-888, 1st Sp. Sess., p. 436, § 1.)...
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45-30-245.33
Section 45-30-245.33 Rules and regulations. 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 45-30-245.30, for as long as the department is requested to collect
the levies, is hereby authorized to promulgate and enforce rules and regulations to effectuate
the purposes of this subpart. All such rules and regulations duly promulgated shall have the
force and effect of law. (Act 88-413, p. 608, §4; Act 88-562, p. 881, §4; Act 88-827, 1st
Sp. Sess., p. 287, §1; Act 88-889, 1st Sp. Sess., p. 440, §1.)...
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45-34-242.04
Section 45-34-242.04 Collection of taxes; rules and regulations. The State Department of Revenue,
if directed by resolution of the Henry County Commission to collect all county privilege,
license, or excise taxes levied under this part, for as long as the department is requested
to collect the levies, is hereby authorized to promulgate and enforce rules and regulations
to effectuate the purposes of this part. All such rules and regulations duly promulgated shall
have the force and effect of law. (Act 89-703, p. 1398, §5.)...
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45-29-243.03
Section 45-29-243.03 Enforcement. The State Department of Revenue, if requested by resolution
of the Fayette County Commission, to collect all county privilege licenses or taxes specified
in Section 45-29-243, for as long as the department is requested to collect the levies, is
hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes
of this part. All such rules and regulations duly promulgated shall have the force and effect
of law. (Act 89-229, p. 279, §4.)...
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45-3-244.32
Section 45-3-244.32 County privilege, license, or excise tax - Failure to add or levy tax;
penalty; tax stamps; rules and regulations. (a) It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Barbour County for which the tax
is levied to fail or refuse to add to the sales price and collect from the purchaser the amount
due on account of the tax herein provided, to refund or offer to refund all or any part of
the amount collected or absorb, or advertise directly or indirectly, the absorption of the
tax or any portion thereof. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars ($25)
nor more than five hundred dollars ($500). Each act in violation of this sections hall constitute
a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution
of the county commission, the Barbour County Tax Collector shall...
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45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations. It shall
be unlawful for any dealer, storer, or distributor engaged in or continuing in the business
in Hale County for which the tax is levied to fail or continuing in the business in Hale County
for which the tax is levied to fail or refuse to add to the sales price and collect from the
purchaser the amount due on account of the tax herein provided, to refund or offer to refund
all or any part of the amount collected or absorb, or advertise directly or indirectly, the
absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association
violating this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this section shall
constitute a separate offense. (1) The State Department of Revenue or, as otherwise provided
by resolution of the county commission, the Hale County Tax...
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45-2-244.132
Section 45-2-244.132 Failure to collect tax; powers and duties of department; unavailability
of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing
in the business in Baldwin County for which the tax is levied to fail or refuse to add to
the sales price and collect from the purchaser the amount due on account of the tax herein
provided, to refund or offer to refund all or any part of the amount collected or absorb,
or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any
person, firm, corporation, club, or association violating this section shall be subject to
a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars
($500). Each act in violation of this section shall constitute a separate offense. (b) The
State Department of Revenue or, as otherwise provided by resolution of the county commission,
the Baldwin County Commission shall collect all taxes levied pursuant to...
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45-46-243.02
Section 45-46-243.02 Violations; powers and duties of department; unavailability of stamps.
(a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in
the business in Marengo County for which the tax is levied to fail or refuse to add to the
sales price and collect from the purchaser the amount due on account of the tax herein provided,
to refund or offer to refund all or any part of the amount collected or absorb, or advertise
directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm,
corporation, club, or association violating this section shall be subject to a civil penalty
of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each
act in violation of this section shall constitute a separate offense. (b) The State Department
of Revenue or, as otherwise provided by resolution of the county commission, the Marengo County
Revenue Commissioner shall collect all taxes levied pursuant to this...
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45-18-244.02
Section 45-18-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Conecuh County for which the tax
is levied to fail or refuse to add to the sales price and collect from the purchaser the amount
due on account of the tax herein provided, to refund or offer to refund all or any part of
the amount collected or absorb, or advertise directly or indirectly, the absorption of the
tax or any portion thereof. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars ($25)
nor more than five hundred dollars ($500). Each act in violation of this section shall constitute
a separate offense. (1) The State Department of Revenue or, as otherwise provided by resolution
of the county commission, the Conecuh County Tax Collector shall collect all taxes levied
pursuant to this part at the same time and in the same manner as state...
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