Alabama Statutes
§ 45-40-245.05 — Effective Date
Alabama § 45-40-245.05
JurisdictionAlabama
Title 45Local Laws
Ch. 40Lawrence County
Art. 24Taxation
Part 6Tax, Sales and Use
Subpart 1Collection
This text of Alabama § 45-40-245.05 (Effective Date) 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 § 45-40-245.05 (2026).
Text
The provisions of this subpart shall be effective with respect to all sales and gross receipts levied by the county 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.
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Legislative History
(Act 95-721, p. 1543, §6.)
Nearby Sections
15
§ 45-1-10
Disclaimer,§ 45-1-100.01
Superintendent of Education§ 45-1-100.02
Insuring School Buildings and Property§ 45-1-110
Compensation of Poll Workers§ 45-1-120
Reserved§ 45-1-130
Duties of County Engineer§ 45-1-140
Reserved§ 45-1-150
Reserved§ 45-1-160
Reserved§ 45-1-180
Reserved§ 45-1-190
Reserved§ 45-1-20
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Bluebook (online)
Alabama § 45-40-245.05, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-40-245.05.