The taxes authorized to be imposed by this subpart shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the taxes are due or who is required to collect the taxes. All the provisions of the revenue laws of the state which apply to the enforcement of liens for license taxes due the state shall apply fully to the collection of the taxes herein authorized to be levied, and the State Department of Revenue, for the use and benefit of the county, shall collect such taxes and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that the State Department of Revenue has for collection of the state sales tax and the state use tax. The State Department of Revenue shall have full authority to employ such special counsel as it deems necessary from time to time to enforce collection of the taxes authorized to be levied by this subpart and otherwise to enforce the provisions of this subpart, including the institution, prosecution, and defense of any litigation involving this subpart, and the department shall pay such special counsel such fees as it deems necessary and proper from the proceeds of the taxes collected by it hereunder.
Structure Code of Alabama
Section 45-10-244 - Definitions.
Section 45-10-244.01 - Authorization of Levy of Sales Tax.
Section 45-10-244.02 - Authorization of Levy of Use Tax.
Section 45-10-244.03 - Payment of Taxes Herein Levied: Reports by Taxpayers.
Section 45-10-244.04 - Sales Tax to Be Added to Sales Price or Admission Fee.
Section 45-10-244.06 - Enforcement of This Subpart; Civil Suit; Taxes a Lien.
Section 45-10-244.07 - Applicability of State Sales and Use Tax Statutes.
Section 45-10-244.08 - Charge of State Department of Revenue: Its Disposition of Tax Proceeds.