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Section 45-39-244.46 - Applicability of state sales and use tax statutes.

AL Code § 45-39-244.46 (2019) (N/A)
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All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of monthly reports and keeping and preserving records with respect thereto, interest after the due date of the tax, penalties for failure to pay the tax, make reports, or otherwise comply with the state sales tax statutes, the promulgation of rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes, which are not inconsistent with this subpart, when applied to the sales taxes authorized to be levied in Section 45-39-245.41, shall apply to the sales taxes authorized to be levied in Section 45-39-245.41; and all provisions of the state use tax statutes with respect to payment, assessment, and collection of the state use tax, making quarterly reports and keeping and preserving records with respect thereto, interest after the due date of the state use tax, penalties for failure to pay the tax, make reports, or otherwise to comply with the state use tax statutes, the promulgation of rules and regulations with respect to the state use tax and the administration and enforcement of the state use tax statutes, which are not inconsistent with this subpart, when applied to the use taxes authorized to be levied in Section 45-39-245.42, shall apply to the use taxes authorized to be levied in Section 45-39-245.42. All provisions of the state sales tax statutes and the state use tax statutes that are made applicable by this subpart to the taxes herein authorized to be levied and to the administration of this subpart are incorporated herein by reference and made a part hereof as if fully set forth herein.

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Section 45-39-244.46 - Applicability of state sales and use tax statutes.