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Alabama · Through Act 2026-611

Ala. Code § 45-26-246.26: Construction and Application of Subpart.

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Where this section sits in the code
  1. Title 45 Local Laws.
  2. Chapter 26 Elmore County.
  3. Article 24 Taxation.
  4. Part 7 Lodging Tax.
  5. 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

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