{"data":{"id":"us-al/ala.-code-45-43-246","jurisdiction":"us-al","citation":"Ala. Code § 45-43-246","heading":"Authority to Levy Taxes Paralleling States Sales and Use Taxes.","body":"If approved by a majority of the qualified voters of Lowndes County who vote thereon at the referendum election provided for by this subpart, the court of county commissioners, board of revenue, or like governing body of the county may adopt an order, ordinance, or resolution levying special county taxes, for educational purposes, to parallel state sales and use taxes, in the manner and at the rates prescribed in this subpart.","path":["Title 45 Local Laws.","Chapter 43 Lowndes County.","Article 24 Taxation.","Part 7 Tax, Sales and Use.","Subpart 1 1961 Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-43-246","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"6a32598d44162560d6db058e61839a9a6ec83a5187de7ea0f578c647a5f41b2b","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-43-245","next":"us-al/ala.-code-45-43-246.01"},"notice":"GroundRules: Original legal text. Not legal advice."}