Alabama Code 45-42-243.05. Time and manner of collection
Terms Used In Alabama Code 45-42-243.05
- state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
The taxes levied by this part shall be due and collectible at the same times and manner as the state sales and use taxes, and as set out in Act 100 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20 of Title 51 of the Code of Alabama of 1940, as the article had been last amended on September 1, 1959, and as it existed on that date, and all of the methods and provisions given to the State of Alabama as to the collection of such taxes under Act 100 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20 of Title 51 of the Code of Alabama of 1940, as the article had been last amended on September 1, 1959, and as it existed on that date, are given hereby to Limestone County, and to the State Department of Revenue for Limestone County’s use, as to the taxes levied by this part.