Alabama Statutes
§ 40-23-199.1 — Amnesty for Certain Uncollected Remote Use Tax
Alabama § 40-23-199.1
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 § 40-23-199.1 (Amnesty for Certain Uncollected Remote Use Tax) 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 § 40-23-199.1 (2026).
Text
The Simplified Sellers Use Tax Remittance Program may not be used to report sales tax obligations subject to the sales tax imposed by Chapter 23 of this title or any local law or municipal ordinance or any county ordinance enacted pursuant to Section 40-12-4 imposing a sales tax for those sales of tangible personal property which are sold at a retail location in this state.
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Legislative History
(Act 2018-539, §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 ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-23-199.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-23-199.1.