Simplified Seller Use Tax Remittance Act.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Sales and Use Taxes.
  5. Tax on Remote Sellers.
  6. Conditions for Remote Entity Nexus.
  7. Simplified Seller Use Tax Remittance Act.

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Section
40-23-191

Short Title; Definitions.

Section
40-23-192

Simplified Sellers Use Tax Remittance Program.

Section
40-23-193

Collection and Remittance of Simplified Sellers Use Tax; Reporting; Statement.

Section
40-23-194

Discount.

Section
40-23-195

Rulemaking Authority; Recordkeeping.

Section
40-23-196

Refund or Credit of Excess Taxes Paid.

Section
40-23-197

Disposition of Funds.

Section
40-23-197.1

Distributions of Simplified Sellers Use Tax Proceeds.

Section
40-23-198

Applicability of Part 2.

Section
40-23-199

Amnesty for Certain Uncollected Remote Use Tax.

Section
40-23-199.1

Amnesty for Certain Uncollected Remote Use Tax.

Section
40-23-199.2

Marketplace Facilitators.

Section
40-23-199.3

Online Application Process.