Alabama § 40-23-1.1 Limitations on the Extension, Expansion, or Modification of Exemptions; Rulemaking Authority

Alabama Statutes

§ 40-23-1.1 — Limitations on the Extension, Expansion, or Modification of Exemptions; Rulemaking Authority

Alabama § 40-23-1.1

JurisdictionAlabama

Title 40Revenue and Taxation

Ch. 23Sales and Use Taxes

Art. 1Sales Tax

Div. 1General Provisions

This text of Alabama § 40-23-1.1 (Limitations on the Extension, Expansion, or Modification of Exemptions; Rulemaking Authority) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-23-1.1 (2026).

Text

(a)Notwithstanding any other provision of this chapter to the contrary, no exemption provided by existing law in this chapter shall be extended, expanded, or modified by a Joint Resolution of the Legislature. Any Joint Resolution passed in violation of this provision shall be null and void.

(b)The Department of Revenue may adopt rules for the implementation and administration of Act 2022-199.

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