All existing provisions of the salesand use tax statutes, whetherimposed by state statutes orlocal act applicable to Pike County, with respect to the payment, assessment,and collection of the sales and use tax, making of reports, keeping andpreserving records, penalties for failure to pay the tax, adopting rules andregulations with respect to the sales and use tax, and the administration andenforcement of the sales and use taxes which are not inconsistent with this subpartshall apply to the tax levied under this subpart. Pike County shall have andexercise the same powers, duties, and obligations with respect to the taxlevied under this subpart as imposed by the existing sales and use taxstatutes, whether imposed by state statutes or local act applicable to PikeCounty. All provisions of theexisting sales and use tax statutes that are made applicable by this subpart tothe tax levied under this subpart, and the administration and enforcement of this subpart,are incorporated by reference and made part of this subpart as if fully set forth herein.(Act 2017–332, p. 586, § 7.)
Alabama Legal Code