US Lawyer Database

Section 45-43-247.03 – Rules and Regulations.

Section 45-43-247.03 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 87-523, p. 791, § 4.)

Section 45-43-247.04 – Application of Laws, Rules and Regulations.

Section 45-43-247.04 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 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 45-43-247.05 – Disposition of Funds.

Section 45-43-247.05 Disposition of funds. The proceeds received under authority of this part less actual costs of collection, not to exceed 10 per centum, shall be paid by the State Department of Revenue to Lowndes County for distribution within 10 days as follows: Retroactive to October 1, 1988, the proceeds of the tax shall be […]

Section 45-43-246.68 – Termination of Subpart.

Section 45-43-246.68 Termination of subpart. This subpart shall terminate upon the ratification of at least a five and onehalf mill ad valorem tax for Lowndes County and the levy and receipt of the first funds from that ad valorem tax. (Act 97–551, p. 971, § 9.)

Section 45-43-247.06 – Construction and Application.

Section 45-43-247.06 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 45-43-246.81 – Definitions.

Section 45-43-246.81 Definitions. As used in this subpart, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 2003-143, p. 445, § 2.)

Section 45-43-246.82 – Levy of Tax; Exemption.

Section 45-43-246.82 Levy of tax; exemption. (a) The County Commission of Lowndes County shall levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts. Notwithstanding the foregoing, the amount of the tax levied pursuant to […]

Section 45-43-246.83 – Payment and Reporting.

Section 45-43-246.83 Payment and reporting. The tax levied pursuant to this subpart may be collected by the State Department of Revenue or a private firm under contract with the county commission, at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the […]

Section 45-43-246.84 – Addition of Tax to Sales Price or Admission Fee.

Section 45-43-246.84 Addition of tax to sales price or admission fee. Each person engaging or continuing in a business subject to the tax levied pursuant to this subpart shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer […]