Alabama § 45-54-242.85 Collection of Tax; Enforcement

Alabama Statutes

§ 45-54-242.85 — Collection of Tax; Enforcement

Alabama § 45-54-242.85

JurisdictionAlabama

Title 45Local Laws

Ch. 54Pickens County

Art. 24Taxation

Part 3Tax, Sales and Use

Subpart 41994 Tax

This text of Alabama § 45-54-242.85 (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 § 45-54-242.85 (2026).

Text

The tax imposed pursuant to Section 45–54–242.82 shall constitute a debt due the county and may be collected as provided by law. The tax, together with interest and penalties associated with the tax, shall constitute and be secured by a lien upon the property of the person who shall pay the tax or who is required to collect the tax. The revenue laws of this state which apply to enforcement of liens for license taxes due the state shall apply fully to the collection of the tax levied in Section 45–54–242.82, and the department, for the use and benefit of the county shall collect the tax and enforce this subpart and shall have and exercise collection and enforcement rights and remedies that the state or the department has for collection of the state sales and use taxes. The department may em

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

The tax imposed pursuant to Section 45–54–242.82 shall constitute a debt due the county and may be collected as provided by law. The tax, together with interest and penalties associated with the tax, shall constitute and be secured by a lien upon the property of the person who shall pay the tax or who is required to collect the tax. The revenue laws of this state which apply to enforcement of liens for license taxes due the state shall apply fully to the collection of the tax levied in Section 45–54–242.82, and the department, for the use and benefit of the county shall collect the tax and enforce this subpart and shall have and exercise collection and enforcement rights and remedies that the state or the department has for collection of the state sales and use taxes. The department may employ the special counsel it deems necessary, from time to time to administer and enforce collection of the tax levied by this subpart, including the administration of any litigation involving this subpart. The department shall pay the fees of the special counsel from the proceeds of the tax collected by the department for the county.