Ala. Code § 45-26-246.26: Construction and Application of Subpart.
Where this section sits in the code
- Title 45 Local Laws.
- Chapter 26 Elmore County.
- Article 24 Taxation.
- Part 7 Lodging Tax.
- Subpart 2 Subpart 2
It is the intent of the Legislature that this subpart be construed as retroactive and curative, and the levying and collection of taxes pursuant to subpart 1 are hereby ratified, approved, validated, and confirmed. To the extent that any amount of taxes authorized by this subpart was paid by a person and collected by the county prior to May 2, 2023, such amount shall be deemed to be legally levied and paid and shall be deemed to be a credit against the amount of taxes levied pursuant to this subpart.
Collected 2026-09-03T14:01:54Z. Source file · JSON