Alabama § 45-57-244.05 Complying with Administration and Enforcement of the State Use Tax Statute

Alabama Statutes

§ 45-57-244.05 — Complying with Administration and Enforcement of the State Use Tax Statute

Alabama § 45-57-244.05

JurisdictionAlabama

Title 45Local Laws

Ch. 57Russell County

Art. 24Taxation

Part 5Tax, Sales and Use

Subpart 1Special County Tax Outside Corporate Limits of Hurtsboro and Phenix City

This text of Alabama § 45-57-244.05 (Complying with Administration and Enforcement of the State Use Tax Statute) 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 § 45-57-244.05 (2026).

Text

All provisions of the state sales 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, interest after due date of tax penalties for failure to pay tax, make reports, or otherwise comply with the state sales tax statutes, the adoption of rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes, which are not inconsistent with this subpart when applied to the tax levied in Section 45–57–244, shall apply to the county tax levied, and all provisions of the state use tax statutes with respect to payment, assessment, and collection of the state use tax, making quarterly reports, and keeping and preserving records 

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All provisions of the state sales 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, interest after due date of tax penalties for failure to pay tax, make reports, or otherwise comply with the state sales tax statutes, the adoption of rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes, which are not inconsistent with this subpart when applied to the tax levied in Section 45–57–244, shall apply to the county tax levied, and all provisions of the state use tax statutes with respect to payment, assessment, and collection of the state use tax, making quarterly reports, and keeping and preserving records with respect thereto, interest after due date of tax, penalties for failure to pay tax, make reports, or otherwise comply with the state use tax statutes, the adoption of rules and regulations with respect to the state use tax, and the administration and enforcement of the state use tax statutes, which are not inconsistent with this subpart when applied to the county use tax levied shall apply to the county tax. The Commissioner of Revenue and the state Department of Revenue shall have and exercise the same powers, duties, and obligations with respect to the county taxes levied as are imposed on the commissioner and the department, respectively, by the state sales tax statutes and the state use tax statutes. All provisions of the state sales tax statutes and the state use tax statutes that are made applicable by this subpart to the county taxes levied and to the administration of this subpart are incorporated herein by reference and made a part hereof as if fully set forth herein.