Alabama § 45-35-244.06 - Procedures for Payment, Assessment, and Collection.

§ 45-35-244.06. Procedures for Payment, Assessment, and Collection.

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 tax levied in Section 45-35-244.01, shall apply to the sales tax levied in Section 45-35-244.01. 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 tax levied in Section 45-35-244.03, shall apply to the use tax levied in Section 45-35-244.03. The Houston County Commission or its designee shall have and exercise the same powers, with respect to the taxes herein levied, that are given to the Commissioner of Revenue of the State of Alabama and the Department of Revenue of the State of Alabama by the state sales tax statutes and the state use tax statutes that are made applicable by this subpart to the taxes herein levied and to the administration of this subpart and are incorporated herein by reference and made a part hereof as if fully set forth herein.