134 chapters · 10,612 sections in this title.
Ala. Code § 45-37-243.14 Taxes Constitute Debt
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The license taxes herein levied shall constitute a debt due the counties subject to this subpart, and may be collected by civil suit brought within three years after the tax has become due and payable. The judge of probate, license commissioner, director of county department of r…
Ala. Code § 45-37-243.15 Taxes a Lien
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The license taxes herein levied together with all interest and penalties applicable thereto, shall be a lien upon the property of the persons required to pay such taxes and all of the provisions of the revenue laws of the State of Alabama with respect to the enforcement of liens …
Ala. Code § 45-37-243.40 Levy of Tax; Payment; Violations
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(a) This section shall only apply to Jefferson County. (b) As used in this section, state sales tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4. (c)(1) Notwithstanding any provision …
Ala. Code § 45-37-244 Real Estate Business License Fee
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(a) Any law to the contrary notwithstanding, effective January 1, in the year following the ratification of an amendment to the Alabama Constitution of 1901, as amended, enacted during the current session of the Legislature and ratified by the people, an annual business license f…