The taxes authorized to be levied by this part shall a due the county. Such taxes, together with any interest and penalties permitted by law, shall constitute and be secured by a lien upon the property of any person from whom the tax or taxes are due or that is required to collect the tax or taxes.
Structure Code of Alabama
Chapter 37 - Jefferson County.
Section 45-37-249 - Applicability.
Section 45-37-249.01 - Legislative Findings; Construction of Part.
Section 45-37-249.02 - Definitions.
Section 45-37-249.03 - Levy of Taxes Authorized; Relation to Other Taxes.
Section 45-37-249.04 - Administration and Collection of Taxes.
Section 45-37-249.05 - Addition of Tax to Sales Price or Admission Fee.
Section 45-37-249.06 - Taxes Constitute Debt.
Section 45-37-249.07 - Applicablity of State Provisions.
Section 45-37-249.08 - Disposition of Funds.
Section 45-37-249.09 - Jefferson County 2015 Sales Tax Fund.