Alabama Statutes
§ 40-23-121 — Authorization to Collect or Recover Sales Taxes Due on Illegal Purchases
Alabama·Title 40 Revenue and Taxation·Ch. 23 Sales and Use Taxes·Art. 4 Violation of Tax Exempt Privilege
The state Revenue Department is authorized to use its powers and responsibilities, in accord with the general laws of this state, to collect or recover any sales taxes due on purchases made illegally with state tax exempt numbers from the party or parties using such number and the person or persons who benefited from such illegal use of the tax exempt number, if the retailers acted in good faith and reasonably believe the purchase was legal.
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Alabama § 40-23-121 (Authorization to Collect or Recover Sales Taxes Due on Illegal Purchases) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Acts 1989, No. 89-690, p. 1357, §2.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for Conversion