Code of Alabama
Part 7 - Tax, Sales and Use.
Division 3 - 1997 Tax.

Section 45-43-246.60 - Applicability. - This subpart shall only apply to Lowndes County.

Section 45-43-246.61 - Definitions. - As used in this subpart, state sales and use tax...

Section 45-43-246.62 - Levy of Tax; Exemption. - (a) The County Commission of Lowndes County shall levy, in...

Section 45-43-246.63 - Payment and Reporting. - The tax levied by this subpart may be collected by...

Section 45-43-246.64 - Addition of Tax to Sales Price or Admission Fee. - Each person engaging or continuing in a business subject to...

Section 45-43-246.65 - Collection and Enforcement. - The tax levied by this subpart shall constitute a debt...

Section 45-43-246.66 - Applicability of State Provisions. - All provisions of the state sales and use tax statutes...

Section 45-43-246.67 - Charge for Collection. - The collection agency may charge Lowndes County for collecting the...

Section 45-43-246.68 - Termination of Subpart. - This subpart shall terminate upon the ratification of at least...