This part is supplemental and shall be construed in pari materia with other laws regulating taxes; provided, however, those laws or parts of laws which are in direct conflict or inconsistent herewith are repealed.
Structure Code of Alabama
Section 45-18-242 - Lodging Tax Levied; Exemptions.
Section 45-18-242.01 - Collection of Tax.
Section 45-18-242.02 - Tax Due Dates; Gross Proceeds Statements.
Section 45-18-242.03 - Monthly Reports of Cash and Credit Businesses.
Section 45-18-242.04 - Tax Returns, Forms, and Remittances.
Section 45-18-242.05 - Recordkeeping.
Section 45-18-242.06 - Oaths; Perjury.
Section 45-18-242.07 - Inspection of Reports or Returns.
Section 45-18-242.08 - Failure to Include Tax; Absorption or Refund of Tax.
Section 45-18-242.09 - Enforcement of Collection of Taxes.
Section 45-18-242.10 - Application of State Statutes.