{"data":{"id":"us-al/ala.-code-40-23-199.1","jurisdiction":"us-al","citation":"Ala. Code § 40-23-199.1","heading":"Amnesty for Certain Uncollected Remote Use Tax.","body":"The Simplified Sellers Use Tax Remittance Program may not be used to report sales tax obligations subject to the sales tax imposed by Chapter 23 of this title or any local law or municipal ordinance or any county ordinance enacted pursuant to Section 40-12-4 imposing a sales tax for those sales of tangible personal property which are sold at a retail location in this state.","path":["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."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-23-199.1","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"4b86843f1c869b1d806d0484defb4d952f756cfa3cab8996b256c003f849e103","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-23-199","next":"us-al/ala.-code-40-23-199.2"},"notice":"GroundRules: Original legal text. Not legal advice."}