All provisions of the state lodging tax statutes withrespect to payment, assessment, and collection of, and exemptions from, thestate lodging tax, making of reportsand keeping and preserving records,interest after due dateof tax, or otherwise; the adoption ofrules and regulations with respect to the state lodging tax; and the administration and enforcement ofthe state lodging tax statutes,which are not inconsistent with this part when appliedto the tax levied by this part, shall apply to the levied tax. The Commissioner of Revenue and the Department of Revenueshall have and exercise the same powers, duties, and obligations with respectto the district taxes levied as imposed on the commissioner and the department,respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes that are madeapplicable to this part, to the taxes levied, and to the administration of thispart are incorporated herein by reference and made a part as if fully set forth.(Act 2015–421, p. 1347, § 4.)
Alabama Legal Code