Collections
Code of Alabama

Part 4

Tax, Rental

45-51-243Legislative Findings.45-51-243.01Definitions.45-51-243.02Levy of Tax; Rates; Applicability; Disposition of Funds.45-51-243.03Exemptions.45-51-243.04Addition of Tax to Rental Price; Collection.45-51-243.05Administration, Enforcement, and Collection of Tax.45-51-243.06Taxes Constitute Debt; Employment of Special Counsel.45-51-243.07Payment of Taxes; Reports.45-51-243.08Credit Collections.45-51-243.09Recordkeeping.45-51-243.10Return Required After Sale or Quitting of Business; Successor Obligations.45-51-243.11Effective Date of Levy; Terms of Resolution.45-51-243.12Construction and Application.45-51-243.13Use of Proceeds.45-51-243.14Personal Gain from Expenditures by Public Officials, Etc., Prohibited.45-51-243.15Rulemaking Authority.