134 chapters · 10,612 sections in this title.
Ala. Code § 45-40-245.33 Payment of Taxes; Reports
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The sales tax authorized to be levied in Section 45-40-245.31 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues; and the use taxes authorized to be levied in Section 45-40-245.32 shall b…
Ala. Code § 45-40-245.34 Sales Tax to Be Added to Sales Price or Admission Fee
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Each person engaging or continuing within the county in a business subject to the sales tax authorized to be levied in Section 45-40-245.31 shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the ta…
Ala. Code § 45-40-245.35 Special Provisions Respecting Payment of Use Tax; Receipts and Returns by Registered Sellers
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Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county, which storage, use, or other consumption is not exempted from the use taxes herein authorized to be levied, shall at the time of making such sale, or if the st…
Ala. Code § 45-40-245.36 Enforcement
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The taxes authorized to be imposed by this subpart shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, together with interest and penalties with respect thereto, shall constitu…