Alabama § 45-35-244.36 Applicability

Alabama Statutes

§ 45-35-244.36 — Applicability

Alabama § 45-35-244.36

JurisdictionAlabama

Title 45Local Laws

Ch. 35Houston County

Art. 24Taxation

Part 5Tax. Sales and Use

Subpart 2Municipal

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Bluebook

Ala. Code § 45-35-244.36 (2026).

Text

This subpart shall be effective with respect to all sales and gross receipts which are closed or received on and after October 1, 1995. The Alabama State Department of Revenue shall remain responsible for the collection of all taxes arising from sales and gross receipts which are closed or received prior to October 1, 1995, or for a period of time that may be established by resolution of the Houston County Commission pursuant to this subpart.

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This subpart shall be effective with respect to all sales and gross receipts which are closed or received on and after October 1, 1995. The Alabama State Department of Revenue shall remain responsible for the collection of all taxes arising from sales and gross receipts which are closed or received prior to October 1, 1995, or for a period of time that may be established by resolution of the Houston County Commission pursuant to this subpart.