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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-195

Rulemaking Authority; Recordkeeping

Official textalison.legislature.state.al.us

# (a)

The department may adopt, promulgate, and enforce reasonable rules and regulations related to the implementation, administration, and participation in the program. The department shall have exclusive responsibility for reviewing and accepting applications for participation and for the administration, return processing, and review of the eligibility of sellers participating in the program. Eligible sellers participating in the program shall not be subject to audit or review by any Alabama locality. Eligible sellers shall maintain records of all sales delivered into Alabama, including copies of invoices showing the purchaser, address, purchase amount, and simplified sellers use tax collected. Such records shall be made available for review and inspection upon request by the department.

# (b)

The department may disclose the name of eligible sellers, the effective date the eligible seller began participating in the program and, if applicable, the cease date the eligible seller ceased to participate in the program.

Last amended: Act 2015-448, p. 1443, §1; Act 2017-82, §2.

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In this chapter (40 sections)
  1. 40-23-105 · Applicability of Certain Title 40 Provisions
  2. 40-23-106 · Reciprocity
  3. 40-23-107 · Fees
  4. 40-23-108 · Disposition of Funds
  5. 40-23-110 · Penalty for Failure to Pay Tax
  6. 40-23-111 · Authority to Adopt and Enforce Rules and Regulations
  7. 40-23-120 · Good Faith Violations
  8. 40-23-121 · Authorization to Collect or Recover Sales Taxes Due on…
  9. 40-23-130 · Calculation of Municipal or County Gross Receipts Tax
  10. 40-23-150 · Education Trust Fund Rainy Day Account
  11. 40-23-170 · Legislative Findings
  12. 40-23-171 · Definitions
  13. 40-23-172 · Delegates for Participation in Multistate Discussions
  14. 40-23-173 · Duties of Delegates; Agreement
  15. 40-23-174 · Distribution of Proceeds
  16. 40-23-190 · Conditions for Remote Entity Nexus
  17. 40-23-191 · Short Title; Definitions
  18. 40-23-192 · Simplified Sellers Use Tax Remittance Program
  19. 40-23-193 · Collection and Remittance of Simplified Sellers Use Tax;…
  20. 40-23-194 · Discount
  21. 40-23-195 · Rulemaking Authority; Recordkeeping
  22. 40-23-196 · Refund or Credit of Excess Taxes Paid
  23. 40-23-197 · Disposition of Funds
  24. 40-23-197.1 · Distributions of Simplified Sellers Use Tax Proceeds
  25. 40-23-198 · Applicability of Part 2
  26. 40-23-199 · Amnesty for Certain Uncollected Remote Use Tax
  27. 40-23-199.1 · Amnesty for Certain Uncollected Remote Use Tax
  28. 40-23-199.2 · Marketplace Facilitators
  29. 40-23-199.3 · Online Application Process
  30. 40-23-200 · Definitions
  31. 40-23-201 · Creation; Composition; Meetings
  32. 40-23-202 · Duties
  33. 40-23-203 · Report; Implementation and Administration of Recommendations
  34. 40-23-204 · Recommended Changes in Existing Tax Laws
  35. 40-23-205 · Funding
  36. 40-23-210 · Definitions; Adjustment of Dollar Value of Certain Covered…
  37. 40-23-211 · Tax Exemption on Covered Items
  38. 40-23-212 · Rules and Regulations
  39. 40-23-213 · County and Municipal Exemptions Authorized
  40. 40-23-230 · Definitions; Adjustment of Dollar Value of Certain Covered…
Full table of contents →