§ 45-53-245.05 — Application of State Statutes

Alabama § 45-53-245.05

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 53: Perry County
• Art. 24: Taxation
• Part 6: Tax, Sales, and Use
• Subpart 1: 1989 Tax

Text

All provisions of the state sales and use tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports and keeping and preserving records with respect thereto, penalties for failure to pay the tax, the adoption of rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales and use tax statutes, which are not inconsistent with this subpart when applied to the tax levied in Section 45-53-245.01 shall apply to the county tax levied under this subpart. The Commissioner and the state Department of Revenue shall have and exercise the same powers, duties, and obligations with respect to the county tax levied under this subpart that are imposed on the commissioner and department, respectively, by the state tax statutes. All provisions of the state sales and use tax statutes that are made applicable by this subpart to the county tax levied under this subpart and to the administration and enforcement of this subpart are hereby incorporated herein by reference and made a part hereof as if fully set forth herein.

Legislative History

(Act 89-262, p. 376, § 7.)