Alabama § 45-57-244.07 Authorizing the Levy of the Sales and Use Tax

Alabama Statutes

§ 45-57-244.07 — Authorizing the Levy of the Sales and Use Tax

Alabama § 45-57-244.07

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 § 45-57-244.07 (Authorizing the Levy of the Sales and Use Tax) 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 § 45-57-244.07 (2026).

Text

Notwithstanding any other laws to the contrary, the sales and use taxes levied in certain areas of Russell County pursuant to this subpart, shall be levied in the county in the same manner as the state tax is levied on certain casual transactions pursuant to Article 3, commencing with Section 40–23–100, of Chapter 23 of Title 40. The taxes levied by this subpart on the casual transactions involving automotive vehicles shall be collected by the Motor Vehicle License Commissioner of the county.

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Notwithstanding any other laws to the contrary, the sales and use taxes levied in certain areas of Russell County pursuant to this subpart, shall be levied in the county in the same manner as the state tax is levied on certain casual transactions pursuant to Article 3, commencing with Section 40–23–100, of Chapter 23 of Title 40. The taxes levied by this subpart on the casual transactions involving automotive vehicles shall be collected by the Motor Vehicle License Commissioner of the county.