Code of Alabama
Part 6 - Tax, Sales and Use.
Division 3 - 2021 Tax.

Section 45-50-245.60 - Definitions. - As used in this subpart, sales and use tax means...

Section 45-50-245.61 - Authorization of Levy. - (a)(1) The Monroe County Commission, upon a majority vote of...

Section 45-50-245.62 - Collection of Taxes. - The tax levied by this subpart shall be collected at...

Section 45-50-245.63 - Taxes to Be Added to Sales Price. - Each person engaging or continuing in a business subject to...

Section 45-50-245.64 - Taxes Constitute Debt. - The tax levied by this subpart shall constitute a debt...

Section 45-50-245.65 - Applicability of Other Sales and Use Tax Statutes. - All existing provisions of the sales and use tax statutes,...

Section 45-50-245.66 - Monroe County Highway Repair and Maintenance Fund. - There is created the Monroe County Highway Repair and Maintenance...

Section 45-50-245.67 - Disposition of Funds. - (a) All taxes collected under this subpart shall be remitted...