{"data":{"id":"us-al/ala.-code-45-54-242.25","jurisdiction":"us-al","citation":"Ala. Code § 45-54-242.25","heading":"Enforcement.","body":"The taxes levied by this subpart, together with the interest and penalties which are authorized by this subpart by the incorporation by reference to the state sales and use tax laws, shall be a lien upon the property of any person, firm, or corporation liable for taxes under this subpart, and all of the provisions of the revenue laws of the State of Alabama applying to or relating to the enforcement of liens for license taxes due the State of Alabama shall apply fully to the collection of taxes levied by this subpart. The taxes levied by this subpart shall be in addition to all other licenses and taxes levied by law as a condition precedent to engage in any business taxable under this subpart in Pickens County.","path":["Title 45 Local Laws.","Chapter 54 Pickens County.","Article 24 Taxation.","Part 3 Tax, Sales and Use.","Subpart 2 1982 Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-54-242.25","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:54Z","sha256":"67693497dc867bc58a5aaeb0fc00bca561f023acf11706088fd70d0868e29e04","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-54-242.24","next":"us-al/ala.-code-45-54-242.50"},"notice":"GroundRules: Original legal text. Not legal advice."}