Alabama Statutes

§ 40-23-243 — Construction of Article

Alabama § 40-23-243

JurisdictionAlabama

Title 40Revenue and Taxation

Ch. 23Sales and Use Taxes

Art. 9Optional Network Election for Single Point Online Transactions

This text of Alabama § 40-23-243 (Construction of Article) 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 § 40-23-243 (2026).

Text

Nothing in this article shall be construed to authorize the Department of Revenue to impose fees on the local taxing jurisdictions or their designees for the maintenance or operation of the ONE SPOT system.

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Legislative History

(Act 2012-279, p. 563, §4.)

Nearby Sections

15

§ 40-1-1

§ 40-1-10

Duty of Salaried Officers as to Disposition of Fees Collected

§ 40-1-13

Defense of Actions Involving Revenue Laws

§ 40-1-14

Payment of Court Costs

§ 40-1-15

Execution Sufficient Warrant for Levy

§ 40-1-16

Copies of Books, Records, Papers, Etc., Admitted in Evidence

§ 40-1-17

Judgment on Verdict in Favor of State Against Officers

§ 40-1-18

Falsely Returning List of Taxpayer as Sworn To

§ 40-1-19

Bank Officer Failing to Make, Swear To, and Deliver Required Statements

§ 40-1-2

Lien for Taxes - Generally

§ 40-1-20

Taxing Authorities Acting as Attorney for Taxpayer

§ 40-1-21

Access to Books and Records of Revenue Officers

§ 40-1-22

Penalty for Officers Who Neglect Duty

§ 40-1-23

Liability of Officers for Conversion

§ 40-1-24

Duty of Sheriff in Selling Property Under Execution, Etc

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Bluebook (online)

Alabama § 40-23-243, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-23-243.