Code of Alabama
Part 4 - Tax, Sales and Use.
Division 4 - 1975 Tax.

Section 45-22-243.90 - Definitions. - (a) The following words, terms, and phrases where used in...

Section 45-22-243.91 - Levy of Sales Tax. - (a) There is levied and imposed in the county, in...

Section 45-22-243.92 - Levy of Use Tax. - (a) Excise taxes on the storage, use, or other consumption...

Section 45-22-243.93 - Payment of Taxes; Reports. - The taxes levied in Section 45-22-243.91 shall be due and...

Section 45-22-243.94 - Sales Tax to Be Added to Sales Price or Admission Fee. - Each person engaging or continuing within the county in a...

Section 45-22-243.95 - Special Provisions Respecting Payment of Use Tax; Receipts and Returns by Registered Sellers. - Every registered seller making sales of tangible personal property for...

Section 45-22-243.96 - Enforcement of Subpart; Civil Suit; Taxes a Lien. - The taxes imposed by this subpart shall constitute a debt...

Section 45-22-243.97 - Applicability of State Sales and Use Statutes. - All provisions of the state sales tax statutes with respect...

Section 45-22-243.98 - Charge for Collection; Disposition of Funds. - The State Department of Revenue shall charge the county for...

Section 45-22-243.99 - Use of Tax Proceeds. - (a) Commencing with the first month during which proceeds from...