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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-263

Construction of Section 40-23-260

Official textalison.legislature.state.al.us

Section 40-23-260 is limited to the reporting of certain information to the Department of Revenue and shall not be construed as limiting or changing the existing record keeping requirements as provided in Section 40-23-9.

Last amended: Act 2017-294, §4.

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In this chapter (40 sections)
  1. 40-23-172 · Delegates for Participation in Multistate Discussions
  2. 40-23-173 · Duties of Delegates; Agreement
  3. 40-23-174 · Distribution of Proceeds
  4. 40-23-190 · Conditions for Remote Entity Nexus
  5. 40-23-191 · Short Title; Definitions
  6. 40-23-192 · Simplified Sellers Use Tax Remittance Program
  7. 40-23-193 · Collection and Remittance of Simplified Sellers Use Tax;…
  8. 40-23-194 · Discount
  9. 40-23-195 · Rulemaking Authority; Recordkeeping
  10. 40-23-196 · Refund or Credit of Excess Taxes Paid
  11. 40-23-197 · Disposition of Funds
  12. 40-23-197.1 · Distributions of Simplified Sellers Use Tax Proceeds
  13. 40-23-198 · Applicability of Part 2
  14. 40-23-199 · Amnesty for Certain Uncollected Remote Use Tax
  15. 40-23-199.1 · Amnesty for Certain Uncollected Remote Use Tax
  16. 40-23-199.2 · Marketplace Facilitators
  17. 40-23-199.3 · Online Application Process
  18. 40-23-200 · Definitions
  19. 40-23-201 · Creation; Composition; Meetings
  20. 40-23-202 · Duties
  21. 40-23-203 · Report; Implementation and Administration of Recommendations
  22. 40-23-204 · Recommended Changes in Existing Tax Laws
  23. 40-23-205 · Funding
  24. 40-23-210 · Definitions; Adjustment of Dollar Value of Certain Covered…
  25. 40-23-211 · Tax Exemption on Covered Items
  26. 40-23-212 · Rules and Regulations
  27. 40-23-213 · County and Municipal Exemptions Authorized
  28. 40-23-230 · Definitions; Adjustment of Dollar Value of Certain Covered…
  29. 40-23-231 · Tax Exemption on Covered Items
  30. 40-23-232 · Rules and Regulations
  31. 40-23-233 · County and Municipal Exemptions Authorized
  32. 40-23-240 · Development and Implementation of System
  33. 40-23-241 · Authorization of System; Jurisdictional Requirements; Use…
  34. 40-23-242 · State and Local Advisory Committee
  35. 40-23-243 · Construction of Article
  36. 40-23-244 · Uniform Due Date for Eligible Taxes
  37. 40-23-260 · Program Established; Definitions; Informational Reports;…
  38. 40-23-261 · Filing of Duplicate Information Returns
  39. 40-23-262 · Submission of Information on Municipal Business Privilege…
  40. 40-23-263 · Construction of Section 40-23-260
Full table of contents →