Code of Alabama
Chapter 23 - Sales and Use Taxes.
Article 9 - Optional Network Election for Single Point Online Transactions.

Section 40-23-240 - Development and Implementation of System. - (a) No later than September 30, 2013, the Department of...

Section 40-23-241 - Authorization of System; Jurisdictional Requirements; Use by Taxpayers; Penalties and Interest. - (a) All Alabama taxing jurisdictions shall authorize utilization of the...

Section 40-23-242 - State and Local Advisory Committee. - (a)(1) To ensure that local taxing jurisdictions have meaningful input...

Section 40-23-243 - Construction of Article. - Nothing in this article shall be construed to authorize the...

Section 40-23-244 - Uniform Due Date for Eligible Taxes. - Notwithstanding any other provisions of law, the due date for...