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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-199

Amnesty for Certain Uncollected Remote Use Tax

Official textalison.legislature.state.al.us

# (a)

Subject to the limitations set out in this section, an eligible seller participating in the program shall be granted amnesty for any uncollected remote use tax that may have been due on sales made to purchasers in the state for all periods preceding October 1, 2019.

# (1)

The amnesty precludes assessment for uncollected simplified sellers use tax together with any penalty or interest for sales made during a period prior to October 1, 2019.

# (2)

The amnesty provided in this section shall be granted to any eligible seller who applies to participate in the program following acceptance into the program by the department.

# (3)

Amnesty is not available to an eligible seller with respect to any matter or matters for which the eligible seller has received notice of the commencement of an audit and the audit is not yet finally resolved, including any related administrative and judicial processes.

# (4)

Amnesty is not available for any simplified sellers use tax already paid or remitted to the state or for taxes collected by the eligible seller.

# (5)

Amnesty is fully effective, absent the eligible seller’s fraud or intentional misrepresentation of a material fact, as long as the eligible seller continues his or her participation in the program and continues to collect, report, and remit applicable simplified sellers use tax for a period of at least 36 months.

# (6)

Amnesty is applicable only to simplified sellers use tax due from an eligible seller in his or her capacity as an eligible seller and not to remote use taxes due from a seller in his or her capacity as a buyer.

# (b)

No class action may be brought against an eligible seller in any court of this state on behalf of customers for an overpayment of simplified sellers use tax collected and remitted on sales made by the eligible seller.

Last amended: Act 2015-448, p. 1443, §1; Act 2019-382, §1.

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In this chapter (40 sections)
  1. 40-23-111 · Authority to Adopt and Enforce Rules and Regulations
  2. 40-23-120 · Good Faith Violations
  3. 40-23-121 · Authorization to Collect or Recover Sales Taxes Due on…
  4. 40-23-130 · Calculation of Municipal or County Gross Receipts Tax
  5. 40-23-150 · Education Trust Fund Rainy Day Account
  6. 40-23-170 · Legislative Findings
  7. 40-23-171 · Definitions
  8. 40-23-172 · Delegates for Participation in Multistate Discussions
  9. 40-23-173 · Duties of Delegates; Agreement
  10. 40-23-174 · Distribution of Proceeds
  11. 40-23-190 · Conditions for Remote Entity Nexus
  12. 40-23-191 · Short Title; Definitions
  13. 40-23-192 · Simplified Sellers Use Tax Remittance Program
  14. 40-23-193 · Collection and Remittance of Simplified Sellers Use Tax;…
  15. 40-23-194 · Discount
  16. 40-23-195 · Rulemaking Authority; Recordkeeping
  17. 40-23-196 · Refund or Credit of Excess Taxes Paid
  18. 40-23-197 · Disposition of Funds
  19. 40-23-197.1 · Distributions of Simplified Sellers Use Tax Proceeds
  20. 40-23-198 · Applicability of Part 2
  21. 40-23-199 · Amnesty for Certain Uncollected Remote Use Tax
  22. 40-23-199.1 · Amnesty for Certain Uncollected Remote Use Tax
  23. 40-23-199.2 · Marketplace Facilitators
  24. 40-23-199.3 · Online Application Process
  25. 40-23-200 · Definitions
  26. 40-23-201 · Creation; Composition; Meetings
  27. 40-23-202 · Duties
  28. 40-23-203 · Report; Implementation and Administration of Recommendations
  29. 40-23-204 · Recommended Changes in Existing Tax Laws
  30. 40-23-205 · Funding
  31. 40-23-210 · Definitions; Adjustment of Dollar Value of Certain Covered…
  32. 40-23-211 · Tax Exemption on Covered Items
  33. 40-23-212 · Rules and Regulations
  34. 40-23-213 · County and Municipal Exemptions Authorized
  35. 40-23-230 · Definitions; Adjustment of Dollar Value of Certain Covered…
  36. 40-23-231 · Tax Exemption on Covered Items
  37. 40-23-232 · Rules and Regulations
  38. 40-23-233 · County and Municipal Exemptions Authorized
  39. 40-23-240 · Development and Implementation of System
  40. 40-23-241 · Authorization of System; Jurisdictional Requirements; Use…
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