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Code of Alabama

Part 2

Simplified Seller Use Tax Remittance Act

40-23-191Short Title; Definitions.40-23-192Simplified Sellers Use Tax Remittance Program.40-23-193Collection and Remittance of Simplified Sellers Use Tax; Reporting; Statement.40-23-194Discount.40-23-195Rulemaking Authority; Recordkeeping.40-23-196Refund or Credit of Excess Taxes Paid.40-23-197Disposition of Funds.40-23-197.1Distributions of Simplified Sellers Use Tax Proceeds.40-23-198Applicability of Part 2.40-23-199Amnesty for Certain Uncollected Remote Use Tax.40-23-199.1Amnesty for Certain Uncollected Remote Use Tax.40-23-199.2Marketplace Facilitators.40-23-199.3Online Application Process.