Code of Alabama - Title 45: Local Laws - Section 45-41-244.67 - Construction with other laws

Section 45-41-244.67 - Construction with other laws.

All provisions of Act 81-665 which are not inconsistent with Act 82-473 when applied to the sales tax and the use tax authorized to be levied in Sections 45-41-244.62 and 45-41-244.63, respectively, shall apply to the sales tax and the use tax. Further, all provisions of Sections 45-41-244.50 to 45-41-244.60, inclusive, which are not inconsistent with Act 82-473 or Act 81-665 when applied to the sales tax and the use tax authorized to be levied in Sections 45-41-244.62 and 45-41-244.63, respectively (including without limitation Sections 45-41-244.59 and 45-41-244.60 respecting the use of the proceeds of the taxes authorized to be levied in Sections 45-41-244.50 to 45-41-244.60, inclusive), shall apply to the sales tax and the use tax. All provisions of Act 81–665 and Sections 45-41-244.50 to 45-41-244.60, inclusive, that are made applicable by Act 82-473 to the sales and use taxes herein authorized to be levied are incorporated herein by reference and made a part hereof as if fully set forth herein.

(Act 82-473, p. 786, §10.)

Last modified: May 3, 2021