GroundRules
Ala. Code § 45-57-244.07: Authorizing the Levy of the Sales and Use Tax.
Where this section sits in the code
- Title 45 Local Laws.
- Chapter 57 Russell County.
- Article 24 Taxation.
- Part 5 Tax, Sales and Use.
- Subpart 1 Special County Tax Outside Corporate Limits of Hurtsboro and Phenix City.
Notwithstanding any other laws to the contrary, the sales and use taxes levied in certain areas of Russell County pursuant to this subpart, shall be levied in the county in the same manner as the state tax is levied on certain casual transactions pursuant to Article 3, commencing with Section 40–23–100, of Chapter 23 of Title 40. The taxes levied by this subpart on the casual transactions involving automotive vehicles shall be collected by the Motor Vehicle License Commissioner of the county.
Collected 2026-09-03T14:01:54Z. Source file · JSON