Distributions of Simplified Sellers Use Tax Proceeds

Ala. Code § 40-23-197.1, under Simplified Seller Use Tax Remittance Act.

Ala. Code § 40-23-197.1

Notwithstanding the provisions of Section 40-23-197, the department may initiate monthly distributions of the proceeds from the simplified sellers use tax paid to counties and municipalities. (Act 2017-82, §1.)