134 chapters · 10,612 sections in this title.
Ala. Code § 45-10-244.35 Enforcement; Civil Suit; Taxes a Lien
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The tax authorized to be imposed by this subpart shall constitute a debt due Cherokee County and may be collected as provided by law. The tax, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from…
Ala. Code § 45-10-244.36 Applicability of State Sales Tax Statutes
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All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports and keeping and preserving records with respect thereto, penalties for failure to pay the tax, the promulgation of the rules and regulation…
Ala. Code § 45-10-244.37 Charge of State Department of Revenue; Disposition of Tax Proceeds
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The State Department of Revenue shall charge Cherokee County for collecting the sales tax levied under this subpart such amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Cherokee County Commission, but such charge shall not, i…
Ala. Code § 45-10-245 Imposition of Tax
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(a) There is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Cherokee County a county privilege, license, or excise tax in the following amounts: (1) Nine cents ($.09) for each …