Alabama Statutes
§ 45-43-246 — Authority to Levy Taxes Paralleling States Sales and Use Taxes
Alabama § 45-43-246
JurisdictionAlabama
Title 45Local Laws
Ch. 43Lowndes County
Art. 24Taxation
Part 7Tax, Sales and Use
Subpart 11961 Tax
This text of Alabama § 45-43-246 (Authority to Levy Taxes Paralleling States Sales and Use Taxes) 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 § 45-43-246 (2026).
Text
If approved by a majority of the qualified voters of Lowndes County who vote thereon at the referendum election provided for by this subpart, the court of county commissioners, board of revenue, or like governing body of the county may adopt an order, ordinance, or resolution levying special county taxes, for educational purposes, to parallel state sales and use taxes, in the manner and at the rates prescribed in this subpart.
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Legislative History
(Acts 1961, No. 166, p. 2114, § 1.)
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
Licensing and Regulation; ViolationsCite This Page — Counsel Stack
Bluebook (online)
Alabama § 45-43-246, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-43-246.