Alabama Code (Last Updated: November 28, 2014) |
Title45 LOCAL LAWS. |
Chapter22. CULLMAN COUNTY. |
Article24. Taxation. |
Part 1. Revenue Commissioner. |
Division 1. Creation of Office. |
§ 45-22-240. Consolidation of offices and powers. |
Division 2. License Division. |
§ 45-22-240.20. Personnel; monthly roster. |
§ 45-22-240.21. Application. |
§ 45-22-240.22. Remittance of payment. |
§ 45-22-240.23. Fee for mailing. |
§ 45-22-240.24. Expenses of commission; accountability for errors; use of mail. |
§ 45-22-240.25. Forms. |
§ 45-22-240.26. Payment in person. |
§ 45-22-240.27. Transfer of function. |
§ 45-22-240.28. Chief clerk. |
§ 45-22-240.29. Voiding of license when payment noncollectible. |
Division 3. Redemption of Land. |
§ 45-22-240.50. Procedure for sale and redemption of lands. |
Part 2. Tax. Gasoline and Motor Fuel. |
§ 45-22-241. Administration and collection of taxes. |
Part 3. Tax, Lodging. |
§ 45-22-242. Levy of tax. |
§ 45-22-242.01. Collection of tax. |
§ 45-22-242.02. Filing of monthly report and payment. |
§ 45-22-242.03. Cash and credit business. |
§ 45-22-242.04. Annual report. |
§ 45-22-242.05. Preservation and examination of records. |
§ 45-22-242.06. Perjury. |
§ 45-22-242.07. Inspection of reports or returns. |
§ 45-22-242.08. Failure to add tax to service price. |
§ 45-22-242.09. Enforcement. |
§ 45-22-242.10. Application of state statutes. |
§ 45-22-242.11. Charge for collection. |
Part 4. Tax, Sales and Use. |
Division 1. 1981 Tax. |
§ 45-22-243. Definitions. |
§ 45-22-243.01. Levy of sales tax. |
§ 45-22-243.02. Levy of use tax. |
§ 45-22-243.03. Payment of taxes; reports. |
§ 45-22-243.04. Sales tax to be added to sales price or admission fee. |
§ 45-22-243.05. Special provisions respecting payment of use tax; receipts and returns by registered sellers. |
§ 45-22-243.06. Enforcement. |
§ 45-22-243.07. Application of state statutes. |
§ 45-22-243.08. Charge for collection; disposition of funds. |
§ 45-22-243.09. Tax on automotive vehicles, farm machinery, and manufacturing machines. |
§ 45-22-243.10. Monthly distribution of proceeds. |
Division 2. One-Cent Tax. |
§ 45-22-243.30. Applicability. |
§ 45-22-243.31. Definitions. |
§ 45-22-243.32. Levy of tax. |
§ 45-22-243.33. Collection of tax; monthly report. |
§ 45-22-243.34. Addition of tax to sales price or admission fee. |
§ 45-22-243.35. Collection and enforcement. |
§ 45-22-243.36. Application of state statutes. |
§ 45-22-243.37. Charge for collection. |
§ 45-22-243.38. Purpose. |