Code of Alabama - Title 40: Revenue and Taxation - Section 40-23-197.1 - Distributions of simplified sellers use tax proceeds

Section 40-23-197.1 - Distributions of simplified sellers use tax proceeds.

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.

(Act 2017-82, §1.)

Last modified: May 3, 2021