Notwithstanding any other provisions of law, the due date for any taxes which are eligible to be filed through the ONE SPOT system set out in this article shall be the same due date as the corresponding state tax whether or not payment is made through 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.