Part 1. Revenue Commissioner.

§ 45-21-240. Establishment of office; election of commissioner.

§ 45-21-240.01. Duties of commissioner.

§ 45-21-240.02. Deputies, clerks, and assistants.

§ 45-21-240.03. Oath of office; bond.

§ 45-21-240.04. Facilities and equipment.

§ 45-21-240.05. Collection and disposition of funds; compensation of county revenue commissioner.

§ 45-21-240.06. Office of tax assessor and tax collector abolished.

§ 45-21-240.07. Purpose.

Part 2. Tax, Sales and Use.

Division 1. Exemptions.

§ 45-21-241. Crenshaw Baptist Hospital.

Division 2. Paralleling State Tax.

§ 45-21-241.20. Definitions.

§ 45-21-241.21. Authorization to levy tax; referendum; exemptions.

§ 45-21-241.22. Payment of tax.

§ 45-21-241.23. Addition of tax to sales price or admission fee.

§ 45-21-241.24. Collection and enforcement.

§ 45-21-241.25. Application of state statutes.

§ 45-21-241.26. Charge for collection; disposition of funds.

Part 3. Tax, Tobacco

§ 45-21-242. Short title.

§ 45-21-242.01. Authorization.

§ 45-21-242.02. Addition of tax to purchase price.

§ 45-21-242.03. Violations.

§ 45-21-242.04. Collection and enforcement; tobacco stamps; monthly report.

§ 45-21-242.05. Rules and regulations.

§ 45-21-242.06. Manner and time of payment.

§ 45-21-242.07. Disposition of funds.

§ 45-21-242.08. Eligible fire departments and rescue squads - Defined.

§ 45-21-242.09. Eligible fire departments and rescue squads - Use of funds.

§ 45-21-242.10. Eligible fire departments and rescue squads - Dissolution or abandonment.

§ 45-21-242.11. Eligible fire departments and rescue squads - Personnel; liability.

§ 45-21-242.12. Paralleling privilege license tax.

§ 45-21-242.13. Definitions.

§ 45-21-242.14. Payment of taxes herein levied; reports by taxpayers.

§ 45-21-242.15. Addition of tax to sales price or admission fee.

§ 45-21-242.16. Enforcement of liens for license taxes due.

§ 45-21-242.17. Applicability of state statutes.

§ 45-21-242.18. Charge for collection; disposition of funds.