Code of Alabama
Article 2 - License Taxes.
Division 4 - Collection of Certain Municipal License Taxes by State Department of Revenue.

Section 11-51-180 - Prerequisites for Collection by Department of Revenue; Exceptions; Applicability. - (a) The Department of Revenue shall, upon request by ordinance...

Section 11-51-181 - Time of Collection; Inspection of Reports by Municipal Governing Body. - Municipal taxes collected by the Department of Revenue shall be...

Section 11-51-182 - Preparation and Distribution of Reports, etc., Necessary for Collection of Taxes; Authority and Duties of Department Generally. - The Department of Revenue shall prepare and distribute reports, forms,...

Section 11-51-183 - Certification and Disposition of Taxes; Charge for Collection and Administration; Redistribution of Over-Charges; Warrant; Fees. - (a) The Commissioner of Revenue shall deposit into the State...

Section 11-51-184 - Employment of Special Counsel. - The Commissioner of Revenue may employ special counsel when necessary...

Section 11-51-185 - Request for Department to Collect Municipal Taxes; Effective Date; When Department to Perform Duties Under Division. - (a) Except where the Department of Revenue is already collecting...