Alabama § 45-51-243.12 Construction and Application

Alabama Statutes

§ 45-51-243.12 — Construction and Application

Alabama § 45-51-243.12

JurisdictionAlabama

Title 45Local Laws

Ch. 51Montgomery County

Art. 24Taxation

Part 4Tax, Rental

This text of Alabama § 45-51-243.12 (Construction and Application) 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 § 45-51-243.12 (2026).

Text

The tax authorized to be levied by this part shall be conclusively presumed to be a direct tax on the lessee or renter, precollected for the purposes of convenience and facility only, and shall not be construed as a gross receipts or gross proceeds tax on the lessor or vendor charged with the collection or remittance of this tax. To the extent that Act 89, adopted during the 1975 Fourth Special Session (Acts 1975, p. 2755), is inconsistent with any provision of this part, such conflicting provision of Act 89 of the 1975 Fourth Special Session (Acts 1975, p. 2755) is superseded and repealed, but only to the extent of the conflict, and Act 89 of the 1975 Fourth Special Session (Acts 1975, p. 2755) shall otherwise remain in full force and effect. Act 2017-465 of the 2017 Regular Session is he

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The tax authorized to be levied by this part shall be conclusively presumed to be a direct tax on the lessee or renter, precollected for the purposes of convenience and facility only, and shall not be construed as a gross receipts or gross proceeds tax on the lessor or vendor charged with the collection or remittance of this tax. To the extent that Act 89, adopted during the 1975 Fourth Special Session (Acts 1975, p. 2755), is inconsistent with any provision of this part, such conflicting provision of Act 89 of the 1975 Fourth Special Session (Acts 1975, p. 2755) is superseded and repealed, but only to the extent of the conflict, and Act 89 of the 1975 Fourth Special Session (Acts 1975, p. 2755) shall otherwise remain in full force and effect. Act 2017-465 of the 2017 Regular Session is hereby repealed.