Alabama § 45-11-246.05 Applicability of State Provisions

Alabama Statutes

§ 45-11-246.05 — Applicability of State Provisions

Alabama § 45-11-246.05

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 § 45-11-246.05 (Applicability of State Provisions) 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 § 45-11-246.05 (2026).

Text

All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Chilton County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, adopting rules and regulations with respect to the sales and use tax, and the administration and enforcement of the sales and use taxes which are not inconsistent with this part shall apply to the taxes levied under this part. The county shall have and exercise the same powers, duties, and obligations with respect to the taxes levied under this part as imposed by the existing sales and use tax statutes, whether imposed by state statutes or local act applicable to the county. All provision

Free access — add to your briefcase to read the full text and ask questions with AI

All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Chilton County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, adopting rules and regulations with respect to the sales and use tax, and the administration and enforcement of the sales and use taxes which are not inconsistent with this part shall apply to the taxes levied under this part. The county shall have and exercise the same powers, duties, and obligations with respect to the taxes levied under this part as imposed by the existing sales and use tax statutes, whether imposed by state statutes or local act applicable to the county. All provisions of the existing sales and use tax statutes that are made applicable by this part to the taxes levied under this part, including any provisions for the administration and enforcement of this part, are incorporated by reference and made part of this part as if fully set forth herein.