Ala. Code § 45-50-245.35: Applicability of State Statutes.

All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the state sales and use tax, and the administration and enforcement of the state sales and use tax statutes which are not inconsistent with this subpart shall apply to the tax levied under this subpart. The agency shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this subpart that are imposed on the State Department of Revenue by the state sales and use tax statutes. All provisions of the state sales and use tax statutes that are made applicable pursuant to this tax to the tax levied under this subpart, and to the administration and enforcement of this subpart, are incorporated by reference and made a part of this subpart as if fully set forth herein.