Alabama Statutes
§ 45-16-243.01 — Collection of Tax; Enforcement
Alabama § 45-16-243.01
This text of Alabama § 45-16-243.01 (Collection of Tax; 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 § 45-16-243.01 (2026).
Text
The tax authorized to be levied by this part shall be collected by Coffee County in the same manner and subject to the same exemptions as the state lodging tax as provided in Chapter 26, Title 40. The tax herein levied shall constitute a debt due the 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 county shall receive the tax, enforce this part, and have and exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the state lodging tax by the Department of Revenue.
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Legislative History
(Act 2019-171, §3.)
Nearby Sections
15
§ 45-1-10
Disclaimer,§ 45-1-100.01
Superintendent of Education§ 45-1-100.02
Insuring School Buildings and Property§ 45-1-110
Compensation of Poll Workers§ 45-1-120
Reserved§ 45-1-130
Duties of County Engineer§ 45-1-140
Reserved§ 45-1-150
Reserved§ 45-1-160
Reserved§ 45-1-180
Reserved§ 45-1-190
Reserved§ 45-1-20
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Bluebook (online)
Alabama § 45-16-243.01, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-16-243.01.