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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-36

Discounts

Official textalison.legislature.state.al.us

# (a)

The Governor may, by executive order, authorize the Department of Revenue to provide by proper rules and regulations for the allowance of a discount, not to exceed five percent of the first $100 of taxes levied and two percent of the taxes levied over $100 by this division and due and payable to the state by any person licensed under the provisions hereof; provided, that no discount shall be authorized or allowed upon any taxes which are not paid before delinquency, as in this division provided.

# (b)

For any taxes collected by the license holder on or after June 1, 1996, the Governor may, by executive order, authorize the Department of Revenue to provide by proper rules and regulations for a maximum discount amount or rate to any license holder and shall be limited to that amount or rate for each retail license holder regardless of the number of retail locations of that license holder within the state.

Last amended: Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §34; Acts 1996, No. 96-785, p. 1459, §2; Act 2000-731, p. 1578, §2.

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In this chapter (40 sections)
  1. 40-23-4.9 · Exemption for Sale of Certain Aircraft
  2. 40-23-4.10 · Exemption for Sale of Certain Baby Supplies, Baby Formula,…
  3. 40-23-5 · Certain Organizations and Vendors Exempt from Payment of…
  4. 40-23-6 · License Required to Engage in Business; One-Time Surety Bond
  5. 40-23-6.1 · Reasonable Cause for Suspension, Revocation, Etc., of…
  6. 40-23-7 · Taxes Due Monthly; Filing of Reports; Estimated Payments…
  7. 40-23-8 · Cash Sales and Credit Collections to Be Reported
  8. 40-23-9 · Records to Be Kept
  9. 40-23-10 · Reports Under Oath
  10. 40-23-11 · Penalty for Failure to Make Reports or Keep Records
  11. 40-23-12 · Penalty for Willful Refusal to Make Reports or Permit…
  12. 40-23-24 · Itinerant Vendors to File Bond
  13. 40-23-25 · Person Selling Out or Quitting Business to File Return; Part…
  14. 40-23-26 · Tax to Be Added to Purchase Price; Refund Unlawful; Tax a…
  15. 40-23-27 · Violator May Be Restrained from Continuing in Business
  16. 40-23-28 · Sales Tax an Additional Tax
  17. 40-23-30 · Administration and Enforcement of Division; Appointment,…
  18. 40-23-31 · Department to Make Rules and Regulations
  19. 40-23-34 · Proceeds of Tax to Be Deposited in Treasury
  20. 40-23-35 · (Amended by 2026-392, 2026-514, Effective 9/1/26, and…
  21. 40-23-36 · Discounts
  22. 40-23-37 · Agricultural Machinery and Equipment - Tax Imposed; Rate
  23. 40-23-38 · Agricultural Machinery and Equipment - Enforcement;…
  24. 40-23-39 · Refund of Sales Taxes Paid on Certain Property Purchased in…
  25. 40-23-40 · Levy of Sales and Use Tax on Food by Counties and…
  26. 40-23-50 · Tax Levied; Collection and Enforcement
  27. 40-23-60 · Definitions
  28. 40-23-61 · Property Taxed; Persons Liable
  29. 40-23-62 · Exemptions
  30. 40-23-63 · Agricultural Machinery or Equipment - Tax Imposed; Rate; Who…
  31. 40-23-64 · Agricultural Machinery or Equipment - Enforcement;…
  32. 40-23-65 · Credit for Sales or Use Tax Paid to Another State
  33. 40-23-66 · Retail Sellers to Register and Give Information
  34. 40-23-67 · Seller to Collect Tax; Seller Not to Assume or Absorb Tax
  35. 40-23-68 · Seller to File Returns
  36. 40-23-74 · Extension of Time for Making Return
  37. 40-23-75 · Deposit of Security
  38. 40-23-77 · Discount; Distribution and Expenditure
  39. 40-23-82 · Final Return of Retailer Selling Out; Purchaser to Retain…
  40. 40-23-83 · Records to Be Kept; Enforcement of Article; Promulgation of…
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