This subpart shall be effective with respect to all sales and gross receipts which are closed or received on and after October 1, 1995. The Alabama State Department of Revenue shall remain responsible for the collection of all taxes arising from sales and gross receipts which are closed or received prior to October 1, 1995, or for a period of time that may be established by resolution of the Houston County Commission pursuant to this subpart.
Structure Code of Alabama
Section 45-35-244.30 - Authorization; Prerequisites.
Section 45-35-244.31 - Collection.
Section 45-35-244.32 - Preparation and Distribution of Reports, Etc.
Section 45-35-244.33 - Charge for Collection.
Section 45-35-244.34 - Applicability of Other Laws; Construction of Tax as Debt.