Alabama § 45-16-243.01 - Collection of Tax; Enforcement.
Full text of Alabama Code of Alabama § 45-16-243.01 — Collection of Tax; Enforcement., with citation guidance and answers to common questions.
§ 45-16-243.01. Collection of Tax; Enforcement.
The tax authorized to be levied by this part shall be collected by Coffee County in the same manner and subject to the same exemptions as the state lodging tax as provided in Chapter 26, Title 40. The tax herein levied shall constitute a debt due the county. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The county shall receive the tax, enforce this part, and have and exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the state lodging tax by the Department of Revenue.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-16-243.01
What does Code of Alabama § 45-16-243.01 cover?
Section 45-16-243.01 ("Collection of Tax; Enforcement.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 45-16-243.01?
A common citation format is "Code of Alabama § 45-16-243.01" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 45-16-243.01 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.