Alabama § 45-53-245.04 Collection of Tax; Enforcement

Alabama Statutes

§ 45-53-245.04 — Collection of Tax; Enforcement

Alabama § 45-53-245.04

JurisdictionAlabama

Title 45Local Laws

Ch. 53Perry County

Art. 24Taxation

Part 6Tax, Sales, and Use

Subpart 11989 Tax

This text of Alabama § 45-53-245.04 (Collection of Tax; 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 § 45-53-245.04 (2026).

Text

(a)The tax imposed by this subpart shall constitute a debt due Perry County and may be collected 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 enforcement of liens for license taxes due this state shall apply fully to the collection of the tax herein levied.

(b)The state Department of Revenue, for the use and benefit of Perry County, shall collect such tax and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that this state or the department has for collection of the state sales and

Free access — add to your briefcase to read the full text and ask questions with AI

(a) The tax imposed by this subpart shall constitute a debt due Perry County and may be collected 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 enforcement of liens for license taxes due this state shall apply fully to the collection of the tax herein levied.
(b) The state Department of Revenue, for the use and benefit of Perry County, shall collect such tax and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that this state or the department has for collection of the state sales and use tax. The state Department of Revenue shall have full authority to employ such special counsel as it deems necessary from time to time to enforce collection of the tax levied by this subpart, and to otherwise enforce this subpart, including any litigation involving this subpart. The department shall pay the special counsel such fees as it deems necessary and proper from the proceeds of the tax collected by it for Perry County.