Alabama § 45-43-246.65 Collection and Enforcement

Alabama Statutes

§ 45-43-246.65 — Collection and Enforcement

Alabama § 45-43-246.65

JurisdictionAlabama

Title 45Local Laws

Ch. 43Lowndes County

Art. 24Taxation

Part 7Tax, Sales and Use

Subpart 31997 Tax

This text of Alabama § 45-43-246.65 (Collection and 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 § 45-43-246.65 (2026).

Text

The tax levied by this subpart shall constitute a debt due Lowndes 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 collection agency shall collect the tax, enforce this subpart, and have and exercise all rights and remedies that the state or the collection agency has for collection of the state sales and use tax. The collection agency may employ special counsel as is necessary to enforce collection of the tax levied by this subpart and to enforce this subpart. The collection agency shall pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected by it for Lowndes County.

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The tax levied by this subpart shall constitute a debt due Lowndes 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 collection agency shall collect the tax, enforce this subpart, and have and exercise all rights and remedies that the state or the collection agency has for collection of the state sales and use tax. The collection agency may employ special counsel as is necessary to enforce collection of the tax levied by this subpart and to enforce this subpart. The collection agency shall pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected by it for Lowndes County.