{"data":{"id":"us-al/ala.-code-40-23-199.3","jurisdiction":"us-al","citation":"Ala. Code § 40-23-199.3","heading":"Online Application Process.","body":"By no later than January 1, 2019, the department shall initiate an online application process to simplify refunds requested pursuant to Section 40-23-196.","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=40-23-199.3","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"aafc6f5c00932c8592744488589f21ebe6115420200877c9aa3eeb3abe0263b5","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-23-199.2","next":"us-al/ala.-code-40-23-200"},"notice":"GroundRules: Original legal text. Not legal advice."}