Alabama § 45-55-243.35 Applicability of Sales and Use Tax Statutes

Alabama Statutes

§ 45-55-243.35 — Applicability of Sales and Use Tax Statutes

Alabama § 45-55-243.35

JurisdictionAlabama

Title 45Local Laws

Ch. 55Pike County

Art. 24Taxation

Part 4Tax, Sales and Use

Subpart 22017 Tax

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Bluebook

Ala. Code § 45-55-243.35 (2026).

Text

All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Pike County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, adopting rules and regulations with respect to the sales and use tax, and the administration and enforcement of the sales and use taxes which are not inconsistent with this subpart shall apply to the tax levied under this subpart. Pike County shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this subpart as imposed by the existing sales and use tax statutes, whether imposed by state statutes or local act applicable to Pike County. All provi

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All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Pike County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, adopting rules and regulations with respect to the sales and use tax, and the administration and enforcement of the sales and use taxes which are not inconsistent with this subpart shall apply to the tax levied under this subpart. Pike County shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this subpart as imposed by the existing sales and use tax statutes, whether imposed by state statutes or local act applicable to Pike County. All provisions of the existing sales and use tax statutes that are made applicable by this subpart to the tax levied under this subpart, and the administration and enforcement of this subpart, are incorporated by reference and made part of this subpart as if fully set forth herein.