Section 45-42-242.03 – Tobacco Stamps.
Section 45-42-242.03 Tobacco stamps. The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40251 to Section 402528, inclusive. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence the payment of such […]
Section 45-42-242.04 – Promulgation of Rules and Regulations.
Section 45-42-242.04 Promulgation of rules and regulations. The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this part. All such rules and regulations duly promulgated shall have the force and effect of law. (Act 89278, p. 438, § 5.)
Section 45-42-242.05 – Application of Laws, Rules, and Regulations.
Section 45-42-242.05 Application of laws, rules, and regulations. All laws, and rules and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40251 to Section 402528, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax […]
Section 45-42-242.06 – Disposition of Funds.
Section 45-42-242.06 Disposition of funds. The proceeds from the tax hereby authorized less the actual cost of collection, not to exceed five per centum, shall be paid by the State Department of Revenue to the Alabama Forestry Commission to be used for the purposes of fire protection in Limestone County. These funds shall be payable […]
Section 45-42-242.07 – Construction and Application.
Section 45-42-242.07 Construction and application. (a) None of the provisions of this part 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 part shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products […]
Section 45-42-243 – Levy of Taxes Paralleling State Taxes.
Section 45-42-243 Levy of taxes paralleling state taxes. (a) In Limestone County there is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, special county privilege or license taxes and excise taxes paralleling, with like provisions in the county, such state taxes […]
Section 45-42-243.01 – Applicability of State Provisions.
Section 45-42-243.01 Applicability of state provisions. The taxes provided for in Section 45–42–243 shall be subject to all definitions, exceptions, proceedings, requirements, rules, regulations, provisions, penalties, fines, punishments, and deductions as are applicable to the state sales and use taxes levied under Act 100 1959 Second Special Session (Acts 1959, p. 298), and Article 11 […]
Section 45-42-243.02 – Taxes as Lien to Property.
Section 45-42-243.02 Taxes as lien to property. All taxes imposed by this part, together with such interest and penalties as may be imposed herein, shall be a lien upon the property of any person, firm, or corporation due to pay such taxes under this part, and all of the provisions of the revenue laws of […]
Section 45-42-243.03 – Collection of Taxes.
Section 45-42-243.03 Collection of taxes. The taxes imposed by this part shall be collected by the State Department of Revenue at the same time and along with the collection by the department of taxes levied and collected for the State of Alabama under Act 100 1959 Second Special Session (Acts 1959, p. 298), and Article […]
Section 45-42-240 – Salary Supplements.
Section 45-42-240 Salary supplements. The County Commission of Limestone County is hereby authorized to provide county salary supplements for the members of the Limestone County Board of Equalization in any amount so long as such supplement shall not make the total compensation of such members any more than forty dollars ($40) per day plus expenses. […]