{"data":{"id":"us-al/ala.-code-45-26-244.31","jurisdiction":"us-al","citation":"Ala. Code § 45-26-244.31","heading":"Definitions.","body":"As used in this subpart, sales and use tax means the same type of tax imposed by the following state sales and use tax statutes: Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.","path":["Title 45 Local Laws.","Chapter 26 Elmore County.","Article 24 Taxation.","Part 5 Tax, Sales and Use.","Subpart 2 Rainy Day Fund."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-26-244.31","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"5046d692bd98f56bfb755384783ba124851af441d83c7d0dcebdcbaa8f662556","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-26-244.30","next":"us-al/ala.-code-45-26-244.32"},"notice":"GroundRules: Original legal text. Not legal advice."}