Alabama § 45-50-245.34 Taxes Constitute Debt

Alabama Statutes

§ 45-50-245.34 — Taxes Constitute Debt

Alabama § 45-50-245.34

JurisdictionAlabama

Title 45Local Laws

Ch. 50Monroe County

Art. 24Taxation

Part 6Tax, Sales and Use

Subpart 22000 Tax

This text of Alabama § 45-50-245.34 (Taxes Constitute Debt) 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 § 45-50-245.34 (2026).

Text

The tax levied pursuant to this subpart shall constitute a debt due Monroe 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 agency shall collect the tax, enforce this subpart, and have and exercise all rights and remedies that the State Department of Revenue has for collection of the state sales and use tax.

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The tax levied pursuant to this subpart shall constitute a debt due Monroe 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 agency shall collect the tax, enforce this subpart, and have and exercise all rights and remedies that the State Department of Revenue has for collection of the state sales and use tax.