Title 45

The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40­25­1 to Section 40­25­28, inclusive. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence th…

The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this part. All such rules and regulations duly promulgated shall have the force and effect of law. (Act 89­278, p. 438, § 5.)

All laws, and rules and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40­25­1 to Section 40­25­28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force t…

The proceeds from the tax hereby authorized less the actual cost of collection, not to exceed five per centum, shall be paid by the State Department of Revenue to the Alabama Forestry Commission to be used for the purposes of fire protection in Limestone County. These funds shall…

(a) None of the provisions of this part shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution. (b) This part shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco produ…

(a) In Limestone County there is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, special county privilege or license taxes and excise taxes paralleling, with like provisions in the county, such state taxes…

The taxes provided for in Section 45–42–243 shall be subject to all definitions, exceptions, proceedings, requirements, rules, regulations, provisions, penalties, fines, punishments, and deductions as are applicable to the state sales and use taxes levied under Act 100 1959 Secon…

All taxes imposed by this part, together with such interest and penalties as may be imposed herein, shall be a lien upon the property of any person, firm, or corporation due to pay such taxes under this part, and all of the provisions of the revenue laws of the State of Alabama a…

The taxes imposed by this part shall be collected by the State Department of Revenue at the same time and along with the collection by the department of taxes levied and collected for the State of Alabama under Act 100 1959 Second Special Session (Acts 1959, p. 298), and Article …

The taxes imposed by this part shall be in addition to all other licenses and taxes levied by law as a condition precedent to engage in any business taxable hereunder in Limestone County, except as herein otherwise specifically provided. (Acts 1957, No. 68, p. 106, § 5.)

The taxes levied by this part shall be due and collectible at the same times and manner as the state sales and use taxes, and as set out in Act 100 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20 of Title 51 of the Code of Alabama of 1940, as the art…

The proceeds of the taxes imposed by this part, when paid to the custodian of the county school funds of Limestone County, as provided in Section 45­42­243.03, shall be apportioned and used in the following manner: The custodian of the county school funds of Limestone County shal…

(a) In order to provide funds for financing the cost of public buildings, the Limestone County Commission is hereby authorized by resolution to levy and provide for the assessment and collection of sales and use taxes, which shall be in addition to any and all other county taxes …

(a) The privilege tax imposed by Act 230, 1927 Regular Session (Local Acts 1927, p. 135), as amended by Act 98, Special Session 1936 (Local Acts 1936, p. 56), on gasoline or motor fuel shall not apply to the storage or sale of gasoline or motor fuel to be used in vehicles, equipm…

The Limestone County Commission is hereby authorized and empowered to use, and pay from, the unencumbered proceeds of any and all special county tax or taxes levied pursuant to Amendment 125, Constitution of Alabama of 1901, to defray the expense of indigent health care in Limest…

(a) This section shall apply only in Limestone County. (b) The Legislature of the State of Alabama finds the following: (1) It is in the best interest of the State of Alabama and the people of Limestone County to protect the Tennessee River and its watershed to promote the benefi…

(a) The Limestone County Commission may divide any territory at its discretion within the county, but outside of the corporate limits of any municipality in the county into business, industrial, and residential zones or districts including, but not limited to, zones or districts …

(a) As used in this section, the following terms shall have the following meanings: (1) DESIGNATED PUBLIC FORUM. Public property that is not by tradition a forum for expressive activity, which a municipality has opened, temporarily or otherwise, for use by the general public as a…