07Authorizing the Levy of the Sales and Use Tax.Notwithstanding any other laws to the contrary, thesales and use taxes levied in certain areas of Russell County pursuant to thissubpart, shall be levied in the county in the same manner as the state tax islevied on certain casual transactions pursuant to Article 3, commencing withSection 40–23–100, of Chapter23 of Title 40. The taxes leviedby this subpart on the casual transactions involving automotive vehicles shall be collected by theMotor Vehicle License Commissioner of the county. (Act 2001–648, p. 1343, § 1.)
Alabama Legal Code