Ala. Code § 45-41-244.65: Relation to State Statutes.

Except as herein otherwise provided, the taxes authorized to be levied in Sections 45-41-244.62 and 45-41-244.63 shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, penalties, fines, punishments, deductions, and discounts in accordance with Division 1, commencing with Section 40-23-1, of Article 1, and Article 2, commencing with Section 40-23-60, of Chapter 23 of Title 40 as amended.