Alabama § 40-23-121 Authorization to Collect or Recover Sales Taxes Due on Illegal Purchases

Alabama Statutes

§ 40-23-121 — Authorization to Collect or Recover Sales Taxes Due on Illegal Purchases

Alabama § 40-23-121

Title 40Revenue and Taxation

Ch. 23Sales and Use Taxes

Art. 4Violation of Tax Exempt Privilege

This text of Alabama § 40-23-121 (Authorization to Collect or Recover Sales Taxes Due on Illegal Purchases) 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 § 40-23-121 (2026).

Text

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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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.