Nothing in this article shall be construed to authorize the Department of Revenue to impose fees on the local taxing jurisdictions or their designees for the maintenance or operation of the ONE SPOT system.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
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.
Section 40-23-242 - State and Local Advisory Committee.