Alabama Statutes
§ 40-26-2 — Certain Municipal Privilege License Taxes Excluded in Computation of Tax
Alabama § 40-26-2
This text of Alabama § 40-26-2 (Certain Municipal Privilege License Taxes Excluded in Computation of 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 § 40-26-2 (2026).
Text
Municipal privilege license taxes which are levied and collected by the application of a flat percentage rate on gross sales or gross receipts from sales, and which are passed on directly by the licensee-seller to the purchaser-consumer or user shall be excluded from gross sales or gross receipts, as the case may be, in the computation of the state lodgings tax levied and imposed by this chapter.
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Legislative History
(Acts 1965, No. 788, p. 1475.)
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 § 40-26-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-26-2.