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 subpart shall apply to the tax levied pursuant to this subpart. The collection agency shall have and exercise the same powers, duties, and obligations with respect to the tax levied pursuant to this subpart 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 subpart to the tax levied pursuant to this subpart, and to the administration and enforcement of this subpart, are incorporated by reference and made a part of this subpart as if fully set forth herein.
Structure Code of Alabama
Section 45-43-246.80 - Applicability.
Section 45-43-246.81 - Definitions.
Section 45-43-246.82 - Levy of Tax; Exemption.
Section 45-43-246.83 - Payment and Reporting.
Section 45-43-246.84 - Addition of Tax to Sales Price or Admission Fee.
Section 45-43-246.85 - Collection and Enforcement.
Section 45-43-246.86 - Applicability of State Provisions.