All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the state sales and use tax, and the administration and enforcement of the state sales and use tax statutes which are not inconsistent with this part shall apply to the tax levied under this part. The collection agency shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this part that are imposed on the commissioner and department by the state sales and use tax statutes. All provisions of the state sales and use tax statutes that are made applicable by this part to the tax levied under this part, and to the administration and enforcement of this part, are incorporated by reference and made a part of this part as if fully set forth herein.
Structure Code of Alabama
Section 45-24-243 - Applicability.
Section 45-24-243.01 - Definitions.
Section 45-24-243.02 - Levy of Tax.
Section 45-24-243.03 - Monthly Report.
Section 45-24-243.04 - Addition of Tax to Sales Price or Admission Fee.
Section 45-24-243.05 - Collection of Tax; Enforcement.
Section 45-24-243.06 - Applicability of Parallel State Provisions.
Section 45-24-243.07 - Charge for Collection.