Alabama Code 40-23-199.1. Amnesty for certain uncollected remote use tax
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Terms Used In Alabama Code 40-23-199.1
- license tax: as used in this title , shall be deemed to include any tax prescribed by a license tax schedule, but shall not exclude any license tax otherwise prescribed. See Alabama Code 40-12-344
- state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
The Simplified Sellers Use Tax Remittance Program may not be used to report sales tax obligations subject to the sales tax imposed by Chapter 23 of this title or any local law or municipal ordinance or any county ordinance enacted pursuant to Section license tax for school purposes – Authority to levy” class=”unlinked-ref” datatype=”S” sessionyear=”2021″ statecd=”AL” title=”40″>40-12-4 imposing a sales tax for those sales of tangible personal property which are sold at a retail location in this state.