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134 chapters · 10,612 sections in this title.
Ala. Code § 45-46-242.22 Payment of Tax
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The tax levied by this subpart shall be collected by the State Department of Revenue, or other entity as authorized by the county commission, at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person su…
Ala. Code § 45-46-242.23 Addition of Tax to Sales Price or Admission Fee
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Each person engaging or continuing in a business subject to the tax levied by this subpart, 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 taxpayer because of the sale or admission. It shal…
Ala. Code § 45-46-242.24 Collections and Enforcement
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The tax levied by this subpart shall constitute a debt due Marengo County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The department, …
Ala. Code § 45-46-242.25 Application of State Statutes
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All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect …