§ 26-74-211 — Notification of results

(a) Within ten (10) days after the certification of the votes of any election resulting in the adoption or abolition of a tax levied pursuant to this subchapter and ninety (90) days before its effective date, the county court shall notify the Secretary of the Department of Finance and Administration of the results. (b) A rate change will be effective only on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers. (c) A rate change on a purchase from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog will be applicable on the first day of a calendar quarter after a minimum of one hundred twenty (120) days' notice by the secretary to the sellers. (d) For sales and use tax purposes only, a local boundary change will become effective on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the secretary to sellers.

Legislative History

Amended by Act 2019, No. 910,§ 4371, eff. 7/1/2019. Acts 1981 (1st Ex. Sess.), No. 26 § 9; A.S.A. 1947, § 17-2029; Acts 2003, No. 383, § 3; 2003, No. 1273, § 35.