Section 45-43-246.06 – Collection and Enforcement.
Section 45-43-246.06 Collection and enforcement. The taxes imposed pursuant to this subpart shall constitute a debt due Lowndes County and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, together with interest and penalties with respect thereto, shall constitute and be secured by […]
Section 45-43-246.65 – Collection and Enforcement.
Section 45-43-246.65 Collection and enforcement. The tax levied by this subpart shall constitute a debt due Lowndes County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The […]
Section 45-43-246.07 – Applicability of State Provisions.
Section 45-43-246.07 Applicability of state provisions. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports and keeping and preserving records with respect thereto, interest after due date of tax, penalties for failure to pay tax, make reports, or otherwise comply with […]
Section 45-43-246.66 – Applicability of State Provisions.
Section 45-43-246.66 Applicability of state provisions. All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the state sales […]
Section 45-43-246.08 – Charge for Collection.
Section 45-43-246.08 Charge for collection. The State Department of Revenue shall charge Lowndes County for collecting the special county taxes levied an amount not to exceed 10 percent of the amount collected. Such charge for collecting the special taxes for the county may be deducted each month from the special sales and special use taxes […]
Section 45-43-246.67 – Charge for Collection.
Section 45-43-246.67 Charge for collection. The collection agency may charge Lowndes County for collecting the tax levied under this subpart in an amount or percentage of total collections as may be agreed upon by the collection agency and the Lowndes County Commission. The charge shall not exceed five percent of the total amount of the […]
Section 45-43-246.30 – Applicability.
Section 45-43-246.30 Applicability. The provisions of this subpart shall only apply to Lowndes County. (Act 91–434, p. 771, § 1.)
Section 45-43-244.07 – Delinquency in Payment of Tax.
Section 45-43-244.07 Delinquency in payment of tax. If any distributor, storer, or retail dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under authority of this part, the tax shall be deemed delinquent within the meaning of this part and there shall be added […]
Section 45-43-244.08 – Payment of Tax Deemed a Credit Against Amount Due.
Section 45-43-244.08 Payment of tax deemed a credit against amount due. The acceptance of any amount paid for the excise tax imposed under this part shall not preclude the collection of the amount actually due. However, the amount actually paid shall constitute a credit against the amount actually due. (Act 87-620, p. 1097, § 9.)
Section 45-43-244.09 – Penalties.
Section 45-43-244.09 Penalties. Any distributor, storer, or dealer who shall violate this part or shall fail to comply with any reasonable rule or regulation promulgated hereunder, may be restrained, and proper prosecution instituted in the name of Lowndes County by the Attorney General of the State of Alabama, or by such counsel as the County […]