Alabama § 45-11-246.04 Collection and Enforcement

Alabama Statutes

§ 45-11-246.04 — Collection and Enforcement

Alabama § 45-11-246.04

JurisdictionAlabama

Title 45Local Laws

Ch. 11Chilton County

Art. 24Taxation

Part 5Sales and Use Tax for Infrastructure, Public Safety, and Economic Development

This text of Alabama § 45-11-246.04 (Collection and Enforcement) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 45-11-246.04 (2026).

Text

The taxes levied by this part shall constitute a debt due Chilton County. The taxes, 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 taxes. The county shall collect the taxes and enforce this part and shall have and may exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the sales and use taxes in the county. The county may adopt any rules necessary to provide for the collection and administration of the taxes.

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The taxes levied by this part shall constitute a debt due Chilton County. The taxes, 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 taxes. The county shall collect the taxes and enforce this part and shall have and may exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the sales and use taxes in the county. The county may adopt any rules necessary to provide for the collection and administration of the taxes.