Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-23-170
Legislative Findings
Official textalison.legislature.state.al.us
The Legislature finds that the State of Alabama should participate in negotiations with other states to simplify and modernize tax administration in order to substantially reduce the burden of tax compliance for all sellers, to reduce the costs of the administration, and to provide a means by which sales and use taxes may be levied and collected from those remote sellers located outside of this state which deliver inside this state items sold through catalogs, Internet, and other means.
Source: view the official text
In this chapter (40 sections)
- 40-23-77 · Discount; Distribution and Expenditure
- 40-23-82 · Final Return of Retailer Selling Out; Purchaser to Retain…
- 40-23-83 · Records to Be Kept; Enforcement of Article; Promulgation of…
- 40-23-85 · Disposition of Funds Derived from Tax. (Amended by 2026-392…
- 40-23-88 · Penalties
- 40-23-100 · Definitions
- 40-23-101 · Sales Tax Levied on Automotive Vehicles, Motorboats, Truck…
- 40-23-102 · Excise Tax Levied on Storage or Use of Automotive Vehicles,…
- 40-23-103 · Sales Tax Levied on Sale Price Less Credit for Trade-In
- 40-23-104 · Collection of Taxes Before Registration or Licensing; Proof…
- 40-23-105 · Applicability of Certain Title 40 Provisions
- 40-23-106 · Reciprocity
- 40-23-107 · Fees
- 40-23-108 · Disposition of Funds
- 40-23-110 · Penalty for Failure to Pay Tax
- 40-23-111 · Authority to Adopt and Enforce Rules and Regulations
- 40-23-120 · Good Faith Violations
- 40-23-121 · Authorization to Collect or Recover Sales Taxes Due on…
- 40-23-130 · Calculation of Municipal or County Gross Receipts Tax
- 40-23-150 · Education Trust Fund Rainy Day Account
- 40-23-170 · Legislative Findings
- 40-23-171 · Definitions
- 40-23-172 · Delegates for Participation in Multistate Discussions
- 40-23-173 · Duties of Delegates; Agreement
- 40-23-174 · Distribution of Proceeds
- 40-23-190 · Conditions for Remote Entity Nexus
- 40-23-191 · Short Title; Definitions
- 40-23-192 · Simplified Sellers Use Tax Remittance Program
- 40-23-193 · Collection and Remittance of Simplified Sellers Use Tax;…
- 40-23-194 · Discount
- 40-23-195 · Rulemaking Authority; Recordkeeping
- 40-23-196 · Refund or Credit of Excess Taxes Paid
- 40-23-197 · Disposition of Funds
- 40-23-197.1 · Distributions of Simplified Sellers Use Tax Proceeds
- 40-23-198 · Applicability of Part 2
- 40-23-199 · Amnesty for Certain Uncollected Remote Use Tax
- 40-23-199.1 · Amnesty for Certain Uncollected Remote Use Tax
- 40-23-199.2 · Marketplace Facilitators
- 40-23-199.3 · Online Application Process
- 40-23-200 · Definitions