Ala. Code § 11-51-207 (1975) Collection of Taxes By Department of Revenue - Generally; Municipal Rental Tax Levy

• Library: Alabama Statutes
• Edition: 2023
• Currency: Current with legislation from the 2023 Regular and Special Sessions.
• Year: 2023
• Citation: Ala. Code § 11-51-207 (1975)

(a) The governing body of a municipali...

(b) Any municipal rental tax levy administered and collected by the Department of Revenue pursuant to Section 11-51-207(a) or Section 11-51-208 shall parallel the state levy of rental tax, except for the rate of the tax, as levied by Sections 40-12-220 to 40-12-224, inclusive, and shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, provisions, rules, regulations, statutes of limitation, penalties, fines, punishments, and deductions as are provided by Section 40-2A-7 and Sections 40-12-220 to 40-12-224, inclusive.

Cite as Ala. Code § 11-51-207 (1975)

History: Acts 1969, No. 917, p. 1653, §8; Act 98-192, p. 310, §3.