Code of Alabama
Chapter 23 - Sales and Use Taxes.
Article 4 - Violation of Tax Exempt Privilege.

Section 40-23-120 - Good Faith Violations. - Any law to the contrary notwithstanding, any retailer, who relies...

Section 40-23-121 - Authorization to Collect or Recover Sales Taxes Due on Illegal Purchases. - The state Revenue Department is authorized to use its powers...