Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-23-203
Report; Implementation and Administration of Recommendations
# (a)
The commission shall make a preliminary written report of its recommended implementation plan regarding necessary systems and programs within three months of the initial meeting of the commission. The preliminary report approved by the commission shall be distributed for comment to the department, all Alabama counties and municipalities, the Business Council of Alabama, and the Alabama Retail Association. The report shall also be posted on the website of the Department of Revenue at all times during the comment period with information about how persons or entities can provide comment to the commission. Any comments from persons, entities, and organizations shall be submitted in writing to the commission within 45 days of the date distributed and posted. The commission shall review all written comments and make changes to its preliminary report as it deems appropriate.
# (b)
The commission shall make and file with the Legislature a final written report of its recommended implementation and administrative supervision of needed systems, programs, and procedures necessary to bring the state into compliance with the agreement no later than the fifth legislative day of the 2012 Regular Session of the Legislature. The report shall include proposed plans and estimated costs for implementation of the systems identified and developed pursuant to Section 40-23-202.
# (c)
If ratified and approved by the Legislative Council, the recommendations of the commission shall be implemented and administered only in the event that federal legislation adopting the Streamline Sales and Use Tax Agreement or the general concepts of the agreement which include a requirement that remote sellers collect and remit sales and use taxes to member states, becomes law.
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In this chapter (40 sections)
- 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
- 40-23-201 · Creation; Composition; Meetings
- 40-23-202 · Duties
- 40-23-203 · Report; Implementation and Administration of Recommendations
- 40-23-204 · Recommended Changes in Existing Tax Laws
- 40-23-205 · Funding
- 40-23-210 · Definitions; Adjustment of Dollar Value of Certain Covered…
- 40-23-211 · Tax Exemption on Covered Items
- 40-23-212 · Rules and Regulations
- 40-23-213 · County and Municipal Exemptions Authorized
- 40-23-230 · Definitions; Adjustment of Dollar Value of Certain Covered…
- 40-23-231 · Tax Exemption on Covered Items
- 40-23-232 · Rules and Regulations
- 40-23-233 · County and Municipal Exemptions Authorized
- 40-23-240 · Development and Implementation of System
- 40-23-241 · Authorization of System; Jurisdictional Requirements; Use…
- 40-23-242 · State and Local Advisory Committee
- 40-23-243 · Construction of Article
- 40-23-244 · Uniform Due Date for Eligible Taxes
- 40-23-260 · Program Established; Definitions; Informational Reports;…
- 40-23-261 · Filing of Duplicate Information Returns
- 40-23-262 · Submission of Information on Municipal Business Privilege…
- 40-23-263 · Construction of Section 40-23-260