Code of Alabama
Part 5 - Tax, Sale and Use.
Division 3 - 1981 Tax.

Section 45-41-244.50 - Definitions. - (a) The following words, terms, and phrases as used in...

Section 45-41-244.51 - Authorization of Levy - Sales Tax. - (a) The governing body of the county is hereby authorized...

Section 45-41-244.52 - Authority of Levy - Use Tax. - (a) The governing body of the county is hereby authorized...

Section 45-41-244.53 - Payment of Taxes; Reports. - The sales taxes authorized to be levied in Section 45-41-244.51...

Section 45-41-244.54 - Addition of Tax to Sales Price or Admission Fee. - Each person engaging or continuing within the county in a...

Section 45-41-244.55 - Quarterly Returns. - Every registered seller making sales of tangible personal property for...

Section 45-41-244.56 - Enforcement. - The taxes authorized to be imposed by this subpart shall...

Section 45-41-244.57 - Applicability of State Provisions. - All provisions of the state sales tax statutes with respect...

Section 45-41-244.58 - Cost of Collection. - The State Department of Revenue shall charge the county, for...

Section 45-41-244.59 - Use of Proceeds. - (a) The entire proceeds derived by the county from the...

Section 45-41-244.60 - Effective Date; Duration of Levy. - (a) If the governing body of the county elects to...

Section 45-41-244.61 - Amendment of Resolution. - If the governing body of Lee County, Alabama (which is...

Section 45-41-244.62 - Sales Tax on Certain Automotive Vehicles, Truck Trailers, Etc. - The governing body of the county is hereby authorized to...

Section 45-41-244.63 - Excise Tax on Storage, Use, or Other Consumption of Certain Automotive Vehicles, Truck Trailers, Etc. - The governing body of the county is hereby authorized to...

Section 45-41-244.64 - Collection of Taxes; Proof of Payment. - (a) The taxes authorized to be levied in Sections 45-41-244.62...

Section 45-41-244.65 - Relation to State Statutes. - Except as herein otherwise provided, the taxes authorized to be...

Section 45-41-244.66 - Fee for Collection. - For making the collection of taxes authorized to be levied...

Section 45-41-244.67 - Construction With Other Laws. - All provisions of Act 81-665 which are not inconsistent with...

Section 45-41-244.68 - Effective Date and Duration of Taxes. - If the governing body of the county elects to levy...