134 chapters · 10,612 sections in this title.
Ala. Code § 45-33-243.01 Levy of Tax
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There is hereby levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing pit run sand, clay, sand-gravel, clay-gravel, sand-clay, and gravel within Hale County. The tax shall be paid to the Department of Revenue at the rate of up…
Ala. Code § 45-33-243.02 Producer Reports and Payments
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Every producer shall within 20 days after the end of each calendar month, whether or not he or she shall have severed or sold any pit run sand, clay, sand-gravel, clay-gravel, sand-clay, and gravel during that month, file with the Department of Revenue a report which shall set fo…
Ala. Code § 45-33-243.03 Purchaser and Transporter Reports
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Purchaser and transporters of pit run sand, clay, sand-gravel, clay-gravel, sand-clay, and gravel severed in Hale County shall file a report with the Department of Revenue, on forms prescribed by the department, within 20 days after the end of each calendar month in which such pu…
Ala. Code § 45-33-243.04 Collection of Taxes; Enforcement
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The tax authorized to be imposed by this part shall constitute a debt due Hale County and may be collected by civil suit, in addition to all other methods provided by law. The tax, together with interest thereon, shall constitute and be secured by a lien upon the property of any …