Notwithstanding the provisions of Section 40-23-197, the department may initiate monthly distributions of the proceeds from the simplified sellers use tax paid to counties and municipalities.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 23 - Sales and Use Taxes.
Article 6 - Tax on Remote Sellers.
Division 3 - Conditions for Remote Entity Nexus.
Part 2 - Simplified Seller Use Tax Remittance Act.
Section 40-23-191 - Short Title; Definitions.
Section 40-23-192 - Simplified Sellers Use Tax Remittance Program.
Section 40-23-193 - Collection and Remittance of Simplified Sellers Use Tax; Reporting; Statement.
Section 40-23-195 - Rulemaking Authority; Recordkeeping.
Section 40-23-196 - Refund or Credit of Excess Taxes Paid.
Section 40-23-197 - Disposition of Funds.
Section 40-23-197.1 - Distributions of Simplified Sellers Use Tax Proceeds.
Section 40-23-198 - Applicability of Part 2.
Section 40-23-199 - Amnesty for Certain Uncollected Remote Use Tax.
Section 40-23-199.1 - Amnesty for Certain Uncollected Remote Use Tax.