Alabama § 45-26-246.26 Construction and Application of Subpart

Alabama Statutes

§ 45-26-246.26 — Construction and Application of Subpart

Alabama § 45-26-246.26

JurisdictionAlabama

Title 45Local Laws

Ch. 26Elmore County

Art. 24Taxation

Part 7Lodging Tax

Subpart 2Subpart 2

This text of Alabama § 45-26-246.26 (Construction and Application of Subpart) 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 § 45-26-246.26 (2026).

Text

It is the intent of the Legislature that this subpart be construed as retroactive and curative, and the levying and collection of taxes pursuant to subpart 1 are hereby ratified, approved, validated, and confirmed. To the extent that any amount of taxes authorized by this subpart was paid by a person and collected by the county prior to May 2, 2023, such amount shall be deemed to be legally levied and paid and shall be deemed to be a credit against the amount of taxes levied pursuant to this subpart.

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It is the intent of the Legislature that this subpart be construed as retroactive and curative, and the levying and collection of taxes pursuant to subpart 1 are hereby ratified, approved, validated, and confirmed. To the extent that any amount of taxes authorized by this subpart was paid by a person and collected by the county prior to May 2, 2023, such amount shall be deemed to be legally levied and paid and shall be deemed to be a credit against the amount of taxes levied pursuant to this subpart.