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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-121

Authorization to Collect or Recover Sales Taxes Due on Illegal Purchases

Official textalison.legislature.state.al.us

The state Revenue Department is authorized to use its powers and responsibilities, in accord with the general laws of this state, to collect or recover any sales taxes due on purchases made illegally with state tax exempt numbers from the party or parties using such number and the person or persons who benefited from such illegal use of the tax exempt number, if the retailers acted in good faith and reasonably believe the purchase was legal.

Last amended: Acts 1989, No. 89-690, p. 1357, §2.

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In this chapter (40 sections)
  1. 40-23-68 · Seller to File Returns
  2. 40-23-74 · Extension of Time for Making Return
  3. 40-23-75 · Deposit of Security
  4. 40-23-77 · Discount; Distribution and Expenditure
  5. 40-23-82 · Final Return of Retailer Selling Out; Purchaser to Retain…
  6. 40-23-83 · Records to Be Kept; Enforcement of Article; Promulgation of…
  7. 40-23-85 · Disposition of Funds Derived from Tax. (Amended by 2026-392…
  8. 40-23-88 · Penalties
  9. 40-23-100 · Definitions
  10. 40-23-101 · Sales Tax Levied on Automotive Vehicles, Motorboats, Truck…
  11. 40-23-102 · Excise Tax Levied on Storage or Use of Automotive Vehicles,…
  12. 40-23-103 · Sales Tax Levied on Sale Price Less Credit for Trade-In
  13. 40-23-104 · Collection of Taxes Before Registration or Licensing; Proof…
  14. 40-23-105 · Applicability of Certain Title 40 Provisions
  15. 40-23-106 · Reciprocity
  16. 40-23-107 · Fees
  17. 40-23-108 · Disposition of Funds
  18. 40-23-110 · Penalty for Failure to Pay Tax
  19. 40-23-111 · Authority to Adopt and Enforce Rules and Regulations
  20. 40-23-120 · Good Faith Violations
  21. 40-23-121 · Authorization to Collect or Recover Sales Taxes Due on…
  22. 40-23-130 · Calculation of Municipal or County Gross Receipts Tax
  23. 40-23-150 · Education Trust Fund Rainy Day Account
  24. 40-23-170 · Legislative Findings
  25. 40-23-171 · Definitions
  26. 40-23-172 · Delegates for Participation in Multistate Discussions
  27. 40-23-173 · Duties of Delegates; Agreement
  28. 40-23-174 · Distribution of Proceeds
  29. 40-23-190 · Conditions for Remote Entity Nexus
  30. 40-23-191 · Short Title; Definitions
  31. 40-23-192 · Simplified Sellers Use Tax Remittance Program
  32. 40-23-193 · Collection and Remittance of Simplified Sellers Use Tax;…
  33. 40-23-194 · Discount
  34. 40-23-195 · Rulemaking Authority; Recordkeeping
  35. 40-23-196 · Refund or Credit of Excess Taxes Paid
  36. 40-23-197 · Disposition of Funds
  37. 40-23-197.1 · Distributions of Simplified Sellers Use Tax Proceeds
  38. 40-23-198 · Applicability of Part 2
  39. 40-23-199 · Amnesty for Certain Uncollected Remote Use Tax
  40. 40-23-199.1 · Amnesty for Certain Uncollected Remote Use Tax
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