§ 40-23-202 — Duties

Alabama § 40-23-202

• Jurisdiction: Alabama
• Title 40: Revenue and Taxation
• Ch. 23: Sales and Use Taxes
• Art. 6: Tax on Remote Sellers
• Div. 4: Alabama Streamlined Sales and Use Tax Commission

Text

The duties of the commission shall include identification and development of each of the following as necessary for compliance with the Streamlined Sales and Use Tax Agreement:
(1) The development of a system for single entity administration of state and local tax collection and distribution.
(2) The development of a system designed to provide proper notice of changes in state or local sales and use taxes or rates to taxpayers and the single entity administrator.
(3) The development of a system designed to provide proper implementation of changes in state or local sales and use taxes or rates.
(4) The development of a system providing for taxpayer audits by persons or entities other than the single entity administrator as authorized by the agreement.
(5) The development of a database of all state and local sales and use tax rates.
(6) Any other systems, programs, or policies the commission determines are required for compliance with the agreement.

Legislative History

(Act 2011-563, p. 1071, §3.)