§ 45-40-245.02 — Collection and Enforcement

Alabama § 45-40-245.02

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 40: Lawrence County
• Art. 24: Taxation
• Part 6: Tax, Sales and Use
• Subpart 1: Collection

Text

Any tax to be collected pursuant to this subpart shall constitute a debt due the county 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 whom the tax is due or who is required to collect the tax. All of the provisions of the revenue laws of this state which apply to the enforcement of liens for license taxes due this state shall apply fully to the collection of any tax collected pursuant to this subpart, and the county commission, or its designee, shall collect the tax and enforce the tax and shall have and exercise for the collection and enforcement all rights and remedies that the State of Alabama or the State Department of Revenue has for the collection of the state sales tax. The county commission shall have full authority to employ counsel, including the county attorney, as it deems necessary from time to time to enforce collection of any tax to be collected pursuant to this subpart and to otherwise enforce this subpart, including any litigation involving this subpart; and the county commission shall pay counsel fees as it deems necessary and proper from the proceeds of the tax collected hereunder.

Legislative History

(Act 95-721, p. 1543, §3.)