{"data":{"id":"us-al/ala.-code-45-26-246.26","jurisdiction":"us-al","citation":"Ala. Code § 45-26-246.26","heading":"Construction and Application of Subpart.","body":"It is the intent of the Legislature that this subpart be construed as retroactive and curative, and the levying and collection of taxes pursuant to subpart 1 are hereby ratified, approved, validated, and confirmed. To the extent that any amount of taxes authorized by this subpart was paid by a person and collected by the county prior to May 2, 2023, such amount shall be deemed to be legally levied and paid and shall be deemed to be a credit against the amount of taxes levied pursuant to this subpart.","path":["Title 45 Local Laws.","Chapter 26 Elmore County.","Article 24 Taxation.","Part 7 Lodging Tax.","Subpart 2 Subpart 2"],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-26-246.26","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:54Z","sha256":"6074b42040e2453d00e338ffedf7b36adb42457b68702281cc32334ee62f7bd6","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-26-246.25","next":"us-al/ala.-code-45-26-247"},"notice":"GroundRules: Original legal text. Not legal advice."}