The duties of the commission shall include identification and development of each of the following as necessary for compliance with the Streamlined Sales and Use Tax Agreement:

(1) The development of a system for single entity administration of state and local tax collection and distribution.

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Terms Used In Alabama Code 40-23-202

  • following: means next after. See Alabama Code 1-1-1
  • 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
(2) The development of a system designed to provide proper notice of changes in state or local sales and use taxes or rates to taxpayers and the single entity administrator.
(3) The development of a system designed to provide proper implementation of changes in state or local sales and use taxes or rates.
(4) The development of a system providing for taxpayer audits by persons or entities other than the single entity administrator as authorized by the agreement.
(5) The development of a database of all state and local sales and use tax rates.
(6) Any other systems, programs, or policies the commission determines are required for compliance with the agreement.