GroundRules
Ala. Code § 40-23-197.1: Distributions of Simplified Sellers Use Tax Proceeds.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 23 Sales and Use Taxes.
- Article 6 Tax on Remote Sellers.
- Division 3 Conditions for Remote Entity Nexus.
- Part 2 Simplified Seller Use Tax Remittance Act.
Notwithstanding the provisions of Section 40-23-197, the department may initiate monthly distributions of the proceeds from the simplified sellers use tax paid to counties and municipalities.
Collected 2026-09-03T14:01:53Z. Source file · JSON