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Alabama · Through Act 2026-611

Ala. Code § 45-40-245.05: Effective Date.

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Where this section sits in the code
  1. Title 45 Local Laws.
  2. Chapter 40 Lawrence County.
  3. Article 24 Taxation.
  4. Part 6 Tax, Sales and Use.
  5. Subpart 1 Collection.

The provisions of this subpart shall be effective with respect to all sales and gross receipts levied by the county which are closed or received on and after October 1, 1995. The Alabama State Department of Revenue shall remain responsible for the collection of all taxes arising from sales and gross receipts which are closed or received prior to October 1, 1995.

Collected 2026-09-03T14:01:53Z. Source file · JSON

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