All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Macon County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, adopting rules and regulations with respect to the sales and use tax, and the administration and enforcement of the sales and use taxes which are not inconsistent with this part shall apply to the tax levied under this part. The county shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this part as imposed by the existing sales and use tax statutes, whether imposed by state statutes or local acts applicable to the county. All provisions of the existing sales and use tax statutes that are made applicable by this part to the tax levied under this part, including any provisions for the administration and enforcement of this part, are incorporated by reference and made part of this part as if fully set forth herein.
Structure Code of Alabama
Part 8 - Tax, Sales, and Use (Expires November 30, 2020).
Section 45-44-247 - Legislative Findings.
Section 45-44-247.01 - Definitions.
Section 45-44-247.02 - Levy of Tax.
Section 45-44-247.03 - Collection of Tax.
Section 45-44-247.04 - Addition of Tax to Sales Price.
Section 45-44-247.05 - Collection and Enforcement.
Section 45-44-247.06 - Application of State Statutes.