Code of Alabama
Part 5 - Tax, Sales and Use.
Division 1 - 1979 Tax.

Section 45-10-244 - Definitions. - (a) The following words, terms, and phrases where used in...

Section 45-10-244.01 - Authorization of Levy of Sales Tax. - (a) The governing body of the county is hereby authorized...

Section 45-10-244.02 - Authorization of Levy of Use Tax. - (a) The governing body of the county is hereby authorized...

Section 45-10-244.03 - Payment of Taxes Herein Levied: Reports by Taxpayers. - The sales taxes authorized to be levied in Section 45-10-244.01...

Section 45-10-244.04 - Sales Tax to Be Added to Sales Price or Admission Fee. - Each person engaging or continuing within the county in a...

Section 45-10-244.05 - Special Provisions Respecting Payment of Use Tax: Receipts and Returns by Registered Sellers. - Every registered seller making sales of tangible personal property for...

Section 45-10-244.06 - Enforcement of This Subpart; Civil Suit; Taxes a Lien. - The taxes authorized to be imposed by this subpart shall...

Section 45-10-244.07 - Applicability of State Sales and Use Tax Statutes. - All provisions of the state sales tax statutes with respect...

Section 45-10-244.08 - Charge of State Department of Revenue: Its Disposition of Tax Proceeds. - The State Department of Revenue shall charge the county, for...

Section 45-10-244.09 - Use of Tax Proceeds. - The proceeds of any taxes herein authorized to be levied...

Section 45-10-244.10 - Effective Date of Levy. - If the governing body of the county elects to levy...