Section 45-33-242.04 – Application of Laws, Rules, and Regulations.
Section 45-33-242.04 Application of laws, rules, and regulations. All laws, rules, and regulations of the State Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40–25–1 to Section 40–25–28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax […]
Section 45-33-242.05 – Disposition of Funds.
Section 45-33-242.05 Disposition of funds. The proceeds of the tax levied herein, less the actual costs of collection not to exceed 10 percent shall be paid by the State Department of Revenue to the county general fund on a monthly basis to be expended by the Hale County Commission for general county purposes. (Act 91-783, […]
Section 45-33-242.06 – Construction and Application.
Section 45-33-242.06 Construction and application. (a) None of the provisions of this subpart shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution. (b) This subpart shall not be construed to apply to cigarettes stored by a wholesale dealer for the purpose […]
Section 45-33-242.30 – Levy of Tax.
Section 45-33-242.30 Levy of tax. (a) Upon adoption of a resolution by the Hale County Commission, the commission may impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Hale County, a county privilege, license, or excise tax in the following amounts; (1) Seven cents […]
Section 45-33-242.31 – Tax to Added to Sale Price of Tobacco Products.
Section 45-33-242.31 Tax to added to sale price of tobacco products. Every person, firm, corporation, club, or association that sells, stores, or receives for the purpose of selling or storing in Hale County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the amount of the license or privilege tax levied and assessed to […]
Section 45-33-240.24 – Office Space and Equipment.
Section 45-33-240.24 Office space and equipment. The county commission or other like governing body of the county shall provide the necessary offices for the county revenue commissioner in the courthouse, and shall provide all stationery, equipment, and office supplies, not otherwise furnished by law, needed for the efficient performance of the duties of the office. […]
Section 45-33-240.25 – Performance of Duties; Salary.
Section 45-33-240.25 Performance of duties; salary. The county revenue commissioner shall collect and pay into the general fund of the county all fees, percentages, commissions, and other allowances which the tax assessor and the tax collector are now or hereafter by law authorized or directed to charge or collect for the performance of any duty […]
Section 45-33-240.26 – Abolition of Offices.
Section 45-33-240.26 Abolition of offices. The officers of Tax Assessor and Tax Collector of Hale County are hereby abolished effective on the first day of the term to which he or she is elected, or on such earlier date as is prescribed in Section 45–33–240.20 if vacancy occurs in either the office of tax assessor […]
Section 45-33-240.27 – Purpose of Subpart.
Section 45-33-240.27 Purpose of subpart. It is the purpose of this subpart to conserve revenue and promote the public convenience in Hale County by consolidating the offices of tax assessor and tax collector of such county into one county office. (Act 83-696, p. 1136, §8.)
Section 45-33-240.28 – Vacancies in Office.
Section 45-33-240.28 Vacancies in office. If the office of tax assessor or tax collector should become vacant between the time of ratification of this subpart by the electors of Hale County and the expiration of the term of office of either the tax assessor or tax collector, this subpart shall become effective immediately. (Act 83-696, […]