Part

Simplified Seller Use Tax Remittance Act

Ala. Code § 40-23-191— Short Title; Definitions.
Ala. Code § 40-23-192— Simplified Sellers Use Tax Remittance Program.
Ala. Code § 40-23-193— Collection and Remittance of Simplified Sellers Use Tax; Reporting; Statement.
Ala. Code § 40-23-194— Discount.
Ala. Code § 40-23-195— Rulemaking Authority; Recordkeeping.
Ala. Code § 40-23-196— Refund or Credit of Excess Taxes Paid.
Ala. Code § 40-23-197— Disposition of Funds.
Ala. Code § 40-23-197.1— Distributions of Simplified Sellers Use Tax Proceeds.
Ala. Code § 40-23-198— Applicability of Part 2.
Ala. Code § 40-23-199— Amnesty for Certain Uncollected Remote Use Tax.
Ala. Code § 40-23-199.1— Amnesty for Certain Uncollected Remote Use Tax.
Ala. Code § 40-23-199.2— Marketplace Facilitators.
Ala. Code § 40-23-199.3— Online Application Process.