Code of Alabama
Part 5 - Tax, Sales and Use.
Division 2 - General.

Section 45-47-244.20 - Definitions. - All words, terms, and phrases that are defined in Act...

Section 45-47-244.21 - Levy of Privilege or License Tax. - Effective on the first day of the month succeeding the...

Section 45-47-244.22 - Levy of Excise Tax. - (a) An excise tax is hereby imposed on the following:...

Section 45-47-244.23 - Payment of Taxes; Reports. - The taxes levied in Section 45-47-244.21 shall be due and...

Section 45-47-244.24 - Receipts; Quarterly Returns. - Every registered seller making sales of tangible personal property for...

Section 45-47-244.25 - Addition of Tax to Sales Price or Admission Fee. - Each person engaging or continuing within Marion County in a...

Section 45-47-244.26 - Collection of Tax; Enforcement. - The taxes imposed by this subpart shall constitute a debt...

Section 45-47-244.27 - Applicability of State Statutes. - All provisions of the state sales tax statutes with respect...

Section 45-47-244.28 - Charge for Collection. - The State Department of Revenue shall charge Marion County for...

Section 45-47-244.29 - Disposition of Funds. - The proceeds derived from the taxes herein levied shall be...