Alabama § 45-57-243.03 - State Lodging Tax Statutes.
Full text of Alabama Code of Alabama § 45-57-243.03 — State Lodging Tax Statutes., with citation guidance and answers to common questions.
§ 45-57-243.03. State Lodging Tax Statutes.
All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports, and keeping and preserving records with respect thereto; the adoption of rules and regulations with respect to the state lodging tax; and the administration and enforcement of the state lodging tax statutes, which are not inconsistent with this part when applied to the tax levied by this part, shall apply to the county tax levied. The Commissioner of Revenue and the state Department of Revenue shall have and exercise the same powers, duties, and obligations with respect to the county taxes levied as are imposed on the commissioner and the department, respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes that are made applicable to this part to the county taxes levied and to the administration of this part are incorporated herein by reference and made a part hereof as if fully set forth herein.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-57-243.03
What does Code of Alabama § 45-57-243.03 cover?
Section 45-57-243.03 ("State Lodging Tax 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 § 45-57-243.03?
A common citation format is "Code of Alabama § 45-57-243.03" (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 § 45-57-243.03 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.