Construction of Article.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Sales and Use Taxes.
  5. Optional Network Election for Single Point Online Transactions.
  6. Construction of Article.

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Section 40-23-243

Construction of article.

Nothing in this article shall be construed to authorize the Department of Revenue to impose fees on the local taxing jurisdictions or their designees for the maintenance or operation of the ONE SPOT system.

(Act 2012-279, p. 563, §4.)


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