Code of Alabama
Article 24 - Taxation
Part 8 - Tax, Sales, and Use (Expires November 30, 2020).

Section 45-44-247 - Legislative Findings. - The Legislature finds that an immediate crisis exists in the...

Section 45-44-247.01 - Definitions. - As used in this part, the following words have the...

Section 45-44-247.02 - Levy of Tax. - (a) The Macon County Commission, upon a majority vote of...

Section 45-44-247.03 - Collection of Tax. - The tax levied by this part shall be collected at...

Section 45-44-247.04 - Addition of Tax to Sales Price. - Each person engaging or continuing in a business subject to...

Section 45-44-247.05 - Collection and Enforcement. - The tax levied by this part shall constitute a debt...

Section 45-44-247.06 - Application of State Statutes. - All existing provisions of the sales and use tax statutes,...

Section 45-44-247.07 - Disposition of Funds. - All taxes collected under this part shall be remitted to...

Section 45-44-247.08 - Expiration of Authority. - THIS SECTION WAS AMENDED BY ACT 2022-365 IN THE 2022...