The sale taxes authorized to be levied in Section 45-50-245.01 shall be paid to and collected by the State Department of Revenue at the same time as and along with the payment and collection of the state sales tax; and the use taxes authorized to be levied in Section 45-50-245.02 shall be paid to and collected by the State Department of Revenue at the same time as and along with the payment and collection of the state use tax.
Structure Code of Alabama
Section 45-50-245 - Definitions.
Section 45-50-245.01 - Authorization of Levy of Sales Tax.
Section 45-50-245.02 - Authorization of Levy of Use Tax.
Section 45-50-245.03 - Payment and Collection of Taxes.
Section 45-50-245.04 - Enforcement.
Section 45-50-245.05 - Applicability of State Statutes.