Alabama § 39-1-3 - Reimbursement Allowed for Additional Taxes Incurred Due to Increase in Tax Rate During Performance of Contract.
Full text of Alabama Code of Alabama § 39-1-3 — Reimbursement Allowed for Additional Taxes Incurred Due to Increase in Tax Rate During Performance of Contract., with citation guidance and answers to common questions.
§ 39-1-3. Reimbursement Allowed for Additional Taxes Incurred Due to Increase in Tax Rate During Performance of Contract.
Any contractor performing a public works contract in which any state, county, or municipal funds are utilized shall be allowed reimbursement for any additional severance, sales, or use taxes incurred by the contractor as a result of an increase in the rate of severance, sales, or use taxes imposed during the time of performance of the contract. Time of performance shall be the time the contractor submits the bid until completion of the contract.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 39-1-3
What does Code of Alabama § 39-1-3 cover?
Section 39-1-3 ("Reimbursement Allowed for Additional Taxes Incurred Due to Increase in Tax Rate During Performance of Contract.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 39-1-3?
A common citation format is "Code of Alabama § 39-1-3" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 39-1-3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.