Unless otherwise directly deposited with a paying agent or trustee as permitted in Section 45-39-92.52, the proceeds of the taxes imposed under authority of this subpart shall be paid into a special fund in the county treasury for use as provided in Section 45-39-92.52.
Structure Code of Alabama
Chapter 39 - Lauderdale County.
Article 9 - Economc and Industrial Development and Tourism.
Part 3 - Economic Development.
Division 2 - Funding for the Shoals Economic Development Authority.
Section 45-39-92.40 - Definitions.
Section 45-39-92.41 - Imposition of Tax.
Section 45-39-92.42 - Statement of Sales and Withdrawals.
Section 45-39-92.43 - Recordkeeping.
Section 45-39-92.44 - Report of Business Location and Postal Address; Change of Address.
Section 45-39-92.45 - Failure to Report.
Section 45-39-92.46 - Review of Records; Rules and Regulations; Recovery of Collection Costs.
Section 45-39-92.47 - Penalty for Delinquency.
Section 45-39-92.48 - Actual Payment Deemed a Credit Against Amount Due.
Section 45-39-92.49 - Violations.
Section 45-39-92.50 - Report of Gasoline or Motor Fuel Shipments.
Section 45-39-92.51 - Special Fund.