Alabama § 45-4-244.46 - Application of State Statutes.
Full text of Alabama Code of Alabama § 45-4-244.46 — Application of State Statutes., with citation guidance and answers to common questions.
§ 45-4-244.46. Application of State Statutes.
All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Bibb County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, adopting rules and regulations with respect to the sales and use tax, and the administration and enforcement of the sales and use taxes which are not inconsistent with this subpart shall apply to the tax levied under this subpart. The county shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this subpart as imposed by the existing sales and use tax statutes, whether imposed by state statutes or local acts applicable to the county. All provisions of the existing sales and use tax statutes that are made applicable by this subpart to the tax levied under this subpart, including any provisions for the administration and enforcement of this subpart, are incorporated by reference and made part of this subpart as if fully set forth herein.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-4-244.46
What does Code of Alabama § 45-4-244.46 cover?
Section 45-4-244.46 ("Application of State Statutes.") 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 § 45-4-244.46?
A common citation format is "Code of Alabama § 45-4-244.46" (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 § 45-4-244.46 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.