§ 45-42-243.05 — Time and Manner of Collection

Alabama § 45-42-243.05

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 42: Limestone County
• Art. 24: Taxation
• Part 4: Tax, Sales, and Use
• Subpart 1: 1957 Tax

Text

The taxes levied by this part shall be due and collectible at the same times and manner as the state sales and use taxes, and as set out in Act 100 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20 of Title 51 of the Code of Alabama of 1940, as the article had been last amended on September 1, 1959, and as it existed on that date, and all of the methods and provisions given to the State of Alabama as to the collection of such taxes under Act 100 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20 of Title 51 of the Code of Alabama of 1940, as the article had been last amended on September 1, 1959, and as it existed on that date, are given hereby to Limestone County, and to the State Department of Revenue for Limestone County’s use, as to the taxes levied by this part.

Legislative History

(Acts 1957, No. 68, p. 106, § 6; Acts 1959, No. 491, p. 1215, § 4.)