Alabama § 45-54-242.81 - Application of Subpart.
Full text of Alabama Code of Alabama § 45-54-242.81 — Application of Subpart., with citation guidance and answers to common questions.
§ 45-54-242.81. Application of Subpart.
The special county privilege license tax of one percent, if levied by the Pickens County Commission, shall be in substitution of the special county privilege license tax of one percent authorized by Subpart 3 and shall not have the effect of increasing, decreasing, or otherwise altering the rate of the tax levied and imposed by the Pickens County Commission on the date of introduction of the bill proposing this subpart, House Bill 57, 1994 Regular Session, in the Legislature of Alabama. It is the stated intent of the Legislature that the terms of this subpart shall apply both retrospectively and prospectively. In this retrospective application, the terms of this subpart shall apply to the levy and collection of all taxes levied and collected pursuant to Subpart 3 as fully as if this subpart had been enacted instead of Subpart 3. In its prospective application, the terms of this subpart shall apply to the levy and collection of the tax imposed from and after February 14, 1994.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-54-242.81
What does Code of Alabama § 45-54-242.81 cover?
Section 45-54-242.81 ("Application of Subpart.") 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 § 45-54-242.81?
A common citation format is "Code of Alabama § 45-54-242.81" (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 § 45-54-242.81 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.