Alabama § 45-58-244.27 Applicability of State Sales and Use Tax Statutes

Alabama Statutes

§ 45-58-244.27 — Applicability of State Sales and Use Tax Statutes

Alabama § 45-58-244.27

JurisdictionAlabama

Title 45Local Laws

Ch. 58Shelby County

Art. 24Taxation

Part 5Tax, Sales and Use

Subpart 2Special County Privilege License and Excise Tax

This text of Alabama § 45-58-244.27 (Applicability of State Sales and Use Tax Statutes) 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 § 45-58-244.27 (2026).

Text

All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of monthly reports and keeping and preserving records with respect thereto, interest after the due date of the tax, penalties for failure to pay the 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 sales tax levied in Section 45–58–244.21, shall apply to the sales taxes levied in Section 45–58–244.21; and all provisions of the state use tax statutes with respect to payment, assessment, and collection of the state use tax, making

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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 monthly reports and keeping and preserving records with respect thereto, interest after the due date of the tax, penalties for failure to pay the 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 sales tax levied in Section 45–58–244.21, shall apply to the sales taxes levied in Section 45–58–244.21; 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 the due date of the state use tax, penalties for failure to pay the tax, make reports or otherwise to 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 use taxes levied in Section 45–58–244.22 shall apply to the use taxes in Section 45–58–244.22. The commissioner and the State Department of Revenue shall have and exercise the same powers, duties, and obligations, with respect to the taxes herein levied, that are imposed on the commissioner and department 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 taxes herein levied and to the administration of this subpart are incorporated herein by reference and made a part hereof as if fully set forth herein.