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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-120

Good Faith Violations

Official textalison.legislature.state.al.us

Any law to the contrary notwithstanding, any retailer, who relies in good faith on any state sales tax exemption number that has been authorized by the state Revenue Department and the exemption claim has been made on a form provided or approved for use by the Revenue Department, when a state tax exemption number holder violates the tax exempt privilege or uses such number illegally, shall not subsequently be liable to the state Revenue Department or others for the sales tax on purchases.

Last amended: Acts 1989, No. 89-690, p. 1357, §1.

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In this chapter (40 sections)
  1. 40-23-67 · Seller to Collect Tax; Seller Not to Assume or Absorb Tax
  2. 40-23-68 · Seller to File Returns
  3. 40-23-74 · Extension of Time for Making Return
  4. 40-23-75 · Deposit of Security
  5. 40-23-77 · Discount; Distribution and Expenditure
  6. 40-23-82 · Final Return of Retailer Selling Out; Purchaser to Retain…
  7. 40-23-83 · Records to Be Kept; Enforcement of Article; Promulgation of…
  8. 40-23-85 · Disposition of Funds Derived from Tax. (Amended by 2026-392…
  9. 40-23-88 · Penalties
  10. 40-23-100 · Definitions
  11. 40-23-101 · Sales Tax Levied on Automotive Vehicles, Motorboats, Truck…
  12. 40-23-102 · Excise Tax Levied on Storage or Use of Automotive Vehicles,…
  13. 40-23-103 · Sales Tax Levied on Sale Price Less Credit for Trade-In
  14. 40-23-104 · Collection of Taxes Before Registration or Licensing; Proof…
  15. 40-23-105 · Applicability of Certain Title 40 Provisions
  16. 40-23-106 · Reciprocity
  17. 40-23-107 · Fees
  18. 40-23-108 · Disposition of Funds
  19. 40-23-110 · Penalty for Failure to Pay Tax
  20. 40-23-111 · Authority to Adopt and Enforce Rules and Regulations
  21. 40-23-120 · Good Faith Violations
  22. 40-23-121 · Authorization to Collect or Recover Sales Taxes Due on…
  23. 40-23-130 · Calculation of Municipal or County Gross Receipts Tax
  24. 40-23-150 · Education Trust Fund Rainy Day Account
  25. 40-23-170 · Legislative Findings
  26. 40-23-171 · Definitions
  27. 40-23-172 · Delegates for Participation in Multistate Discussions
  28. 40-23-173 · Duties of Delegates; Agreement
  29. 40-23-174 · Distribution of Proceeds
  30. 40-23-190 · Conditions for Remote Entity Nexus
  31. 40-23-191 · Short Title; Definitions
  32. 40-23-192 · Simplified Sellers Use Tax Remittance Program
  33. 40-23-193 · Collection and Remittance of Simplified Sellers Use Tax;…
  34. 40-23-194 · Discount
  35. 40-23-195 · Rulemaking Authority; Recordkeeping
  36. 40-23-196 · Refund or Credit of Excess Taxes Paid
  37. 40-23-197 · Disposition of Funds
  38. 40-23-197.1 · Distributions of Simplified Sellers Use Tax Proceeds
  39. 40-23-198 · Applicability of Part 2
  40. 40-23-199 · Amnesty for Certain Uncollected Remote Use Tax
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