{"data":{"id":"us-al/ala.-code-40-23-202","jurisdiction":"us-al","citation":"Ala. Code § 40-23-202","heading":"Duties.","body":"The duties of the commission shall include identification and development of each of the following as necessary for compliance with the Streamlined Sales and Use Tax Agreement:\n(1) The development of a system for single entity administration of state and local tax collection and distribution.\n(2) The development of a system designed to provide proper notice of changes in state or local sales and use taxes or rates to taxpayers and the single entity administrator.\n(3) The development of a system designed to provide proper implementation of changes in state or local sales and use taxes or rates.\n(4) The development of a system providing for taxpayer audits by persons or entities other than the single entity administrator as authorized by the agreement.\n(5) The development of a database of all state and local sales and use tax rates.\n(6) Any other systems, programs, or policies the commission determines are required for compliance with the agreement.","path":["Title 40 Revenue and Taxation.","Chapter 23 Sales and Use Taxes.","Article 6 Tax on Remote Sellers.","Division 4 Alabama Streamlined Sales and Use Tax Commission."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-23-202","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"7391ca822d2e4d32724bd2d56e27197eb14e0b7eec20e297a6a49c20bd532193","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-23-201","next":"us-al/ala.-code-40-23-203"},"notice":"GroundRules: Original legal text. Not legal advice."}