All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports and keeping and preserving records with respect thereto, penalties for failure to pay the tax, the promulgation of the rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes, which are not inconsistent with the provisions of this subpart when applied to the tax authorized to be levied in Section 45-10-244.32 shall apply to the county tax levied under this subpart. The State Commissioner of Revenue and the State Department of Revenue shall have and exercise the same powers, duties, and obligations with respect to the county tax levied under this subpart that are imposed on such commissioner and department, respectively, by the state tax statutes. All provisions of the state sales tax statutes that are made applicable by this subpart to the county tax levied under this subpart and to the administration and enforcement of this subpart are hereby incorporated herein by reference and made a part hereof as if fully set forth herein.
Structure Code of Alabama
Section 45-10-244.30 - Applicability.
Section 45-10-244.31 - Definitions.
Section 45-10-244.32 - Authorization of Levy of Tax.
Section 45-10-244.33 - Payment of Taxers Herein Levied; Reports by Taxpayers.
Section 45-10-244.34 - Sales Tax to Be Added to Sales Price or Admission Fee.
Section 45-10-244.35 - Enforcement; Civil Suit; Taxes a Lien.
Section 45-10-244.36 - Applicability of State Sales Tax Statutes.
Section 45-10-244.37 - Charge of State Department of Revenue; Disposition of Tax Proceeds.