All provisions of the state sales and use tax statutes with respect tothe payment, assessment, and collection of the state sales and use tax, makingof reports, keeping and preserving records, penalties for failure to pay thetax, adopting rules and regulations with respect to the state sales and use tax, andthe administration and enforcement of the state sales and use tax statuteswhich are not inconsistent with this subpartshall apply to the tax authorizedto be levied under this subpart. TheCommissioner of Revenue and the department shall have and exercise the samepowers, duties, and obligations with respect to the tax authorized to be leviedunder this subpart that are imposed on the commissioner and department by thestate sales and use tax statutes. Allprovisions of the state sales and use tax statutes that are made applicable bythis subpart to the tax authorized to be levied under this subpart, and to theadministration and enforcement of this subpart, are incorporated by referenceand made a part of this subpart as if fully set forth herein.(Act 2007–375, p. 742, § 7.)
Alabama Legal Code