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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-173

Duties of Delegates; Agreement

Official textalison.legislature.state.al.us

# (a)

Delegates shall enter into multistate discussions on behalf of the State of Alabama to consider whether the state should enter into an agreement with one or more states to do the following:

# (1)

Simplify and modernize tax administration in order to substantially reduce the burden of tax compliance for sellers and for all types of commerce and to provide a means by which sales and use taxes may be collected from remote sellers.

# (2)

Establish requirements for multistate sellers.

# (b)

The agreement may provide a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes from remote sellers under the duly adopted law of each state. No law of this state, nor the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement. No provision of this division, in whole or in part, invalidates or amends any provision of law in Alabama. Implementation of any condition of any agreement, whether adopted before, at, or after membership of this state in the agreement, must be made by law enacted by the Legislature of this state.

Last amended: Act 2002-418, p. 1068, §4.

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In this chapter (40 sections)
  1. 40-23-85 · Disposition of Funds Derived from Tax. (Amended by 2026-392…
  2. 40-23-88 · Penalties
  3. 40-23-100 · Definitions
  4. 40-23-101 · Sales Tax Levied on Automotive Vehicles, Motorboats, Truck…
  5. 40-23-102 · Excise Tax Levied on Storage or Use of Automotive Vehicles,…
  6. 40-23-103 · Sales Tax Levied on Sale Price Less Credit for Trade-In
  7. 40-23-104 · Collection of Taxes Before Registration or Licensing; Proof…
  8. 40-23-105 · Applicability of Certain Title 40 Provisions
  9. 40-23-106 · Reciprocity
  10. 40-23-107 · Fees
  11. 40-23-108 · Disposition of Funds
  12. 40-23-110 · Penalty for Failure to Pay Tax
  13. 40-23-111 · Authority to Adopt and Enforce Rules and Regulations
  14. 40-23-120 · Good Faith Violations
  15. 40-23-121 · Authorization to Collect or Recover Sales Taxes Due on…
  16. 40-23-130 · Calculation of Municipal or County Gross Receipts Tax
  17. 40-23-150 · Education Trust Fund Rainy Day Account
  18. 40-23-170 · Legislative Findings
  19. 40-23-171 · Definitions
  20. 40-23-172 · Delegates for Participation in Multistate Discussions
  21. 40-23-173 · Duties of Delegates; Agreement
  22. 40-23-174 · Distribution of Proceeds
  23. 40-23-190 · Conditions for Remote Entity Nexus
  24. 40-23-191 · Short Title; Definitions
  25. 40-23-192 · Simplified Sellers Use Tax Remittance Program
  26. 40-23-193 · Collection and Remittance of Simplified Sellers Use Tax;…
  27. 40-23-194 · Discount
  28. 40-23-195 · Rulemaking Authority; Recordkeeping
  29. 40-23-196 · Refund or Credit of Excess Taxes Paid
  30. 40-23-197 · Disposition of Funds
  31. 40-23-197.1 · Distributions of Simplified Sellers Use Tax Proceeds
  32. 40-23-198 · Applicability of Part 2
  33. 40-23-199 · Amnesty for Certain Uncollected Remote Use Tax
  34. 40-23-199.1 · Amnesty for Certain Uncollected Remote Use Tax
  35. 40-23-199.2 · Marketplace Facilitators
  36. 40-23-199.3 · Online Application Process
  37. 40-23-200 · Definitions
  38. 40-23-201 · Creation; Composition; Meetings
  39. 40-23-202 · Duties
  40. 40-23-203 · Report; Implementation and Administration of Recommendations
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