Alabama Statutes
§ 40-23-197.1 — Distributions of Simplified Sellers Use Tax Proceeds
Alabama § 40-23-197.1
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 23Sales and Use Taxes
Art. 6Tax on Remote Sellers
Div. 3Conditions for Remote Entity Nexus
Part 2Simplified Seller Use Tax Remittance Act
This text of Alabama § 40-23-197.1 (Distributions of Simplified Sellers Use Tax Proceeds) 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 § 40-23-197.1 (2026).
Text
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.
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Legislative History
(Act 2017-82, §1.)
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 ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-23-197.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-23-197.1.