Collections
Code of Alabama

Subpart 2

Lodging Tax

45-8-241.20Levy of Tax; Exemptions or Exclusions.45-8-241.21Payment and Collection of Taxes.45-8-241.22Tax Due Dates; Gross Proceeds Statements.45-8-241.23Monthly Reports of Cash and Credit Businesses.45-8-241.24Tax Returns, Forms, and Remittances.45-8-241.25Records, Books, and Accounts.45-8-241.26Oaths; Perjury.45-8-241.27Inspection of Reports or Returns.45-8-241.28Failure to Include Tax; Absorption or Refund of Tax.45-8-241.29Enforcement of Collection of Taxes; Civil Suits; Special Counsel.45-8-241.30Application of Law and Statutes.45-8-241.31Charges for Collection of Taxes; Tourism and Convention Promotion.