05Complying with Administration and Enforcement of the State Use Tax Statute.All provisions of the state sales tax statutes withrespect to payment, assessment, and collection of the state sales tax, makingof reports, and keeping and preserving records with respectthereto, interest after due date oftax penalties for failure to pay tax, make reports, or otherwise comply withthe state sales tax statutes,the adoption of rules and regulations with respectto the state sales tax, and the administration and enforcement of the statesales tax statutes, which are not inconsistent with this subpart when appliedto the tax levied in Section 45–57–244, shall apply to the county tax levied,and all provisions of the state use tax statutes with respect to payment,assessment, and collection of the stateuse tax, makingquarterly reports, and keeping and preserving recordswith respect thereto,interest after due date of tax, penalties for failure to pay tax,make reports, or otherwise comply with the state use tax statutes, the adoptionof rules and regulations with respect to the state use tax, and theadministration and enforcement of the state use tax statutes, which are not wise comply with the state use tax statutes, the adoptionof rules and regulations with respect to the state use tax, and theadministration and enforcement of the state use tax statutes, which are not inconsistent with this subpartwhen applied to thecounty use tax levied shall apply to the county tax. The Commissioner of Revenue and the state Department of Revenueshall have and exercise the same powers, duties,and obligations with respect to the countytaxes levied as are imposed on the commissioner andthe department, respectively, by the state sales tax statutes and the state usetax statutes. All provisions of thestate sales tax statutes and the stateuse tax statutesthat are made applicableby this subpart to the county taxes levied and to the administration of thissubpart are incorporated herein by reference and made a part hereof as if fullyset forth herein.(Act 2000–787, p. 1847, § 6.)
Alabama Legal Code