All provisions of Act 81-665 which are not inconsistent with Act 82-473 when applied to the sales tax and the use tax authorized to be levied in Sections 45-41-244.62 and 45-41-244.63, respectively, shall apply to the sales tax and the use tax. Further, all provisions of Sections 45-41-244.50 to 45-41-244.60, inclusive, which are not inconsistent with Act 82-473 or Act 81-665 when applied to the sales tax and the use tax authorized to be levied in Sections 45-41-244.62 and 45-41-244.63, respectively (including without limitation Sections 45-41-244.59 and 45-41-244.60 respecting the use of the proceeds of the taxes authorized to be levied in Sections 45-41-244.50 to 45-41-244.60, inclusive), shall apply to the sales tax and the use tax. All provisions of Act 81–665 and Sections 45-41-244.50 to 45-41-244.60, inclusive, that are made applicable by Act 82-473 to the sales and use taxes herein authorized to be levied are incorporated herein by reference and made a part hereof as if fully set forth herein.
Structure Code of Alabama
Section 45-41-244.50 - Definitions.
Section 45-41-244.51 - Authorization of Levy - Sales Tax.
Section 45-41-244.52 - Authority of Levy - Use Tax.
Section 45-41-244.53 - Payment of Taxes; Reports.
Section 45-41-244.54 - Addition of Tax to Sales Price or Admission Fee.
Section 45-41-244.55 - Quarterly Returns.
Section 45-41-244.56 - Enforcement.
Section 45-41-244.57 - Applicability of State Provisions.
Section 45-41-244.58 - Cost of Collection.
Section 45-41-244.59 - Use of Proceeds.
Section 45-41-244.60 - Effective Date; Duration of Levy.
Section 45-41-244.61 - Amendment of Resolution.
Section 45-41-244.62 - Sales Tax on Certain Automotive Vehicles, Truck Trailers, Etc.
Section 45-41-244.64 - Collection of Taxes; Proof of Payment.
Section 45-41-244.65 - Relation to State Statutes.
Section 45-41-244.66 - Fee for Collection.
Section 45-41-244.67 - Construction With Other Laws.
Section 45-41-244.68 - Effective Date and Duration of Taxes.